Surcharge added to price of alcoholic liquor and all other merchandise sold — Collection and remission by director.
[23-217, added 1959, ch. 166, sec. 1, p. 386; am. 1961, ch. 248, sec. 1, p. 411; am. 1963, ch. 428, sec. 1, p. 1107; am. 1971, ch. 3 (E.S.), sec. 1, p. 9; am. 1972, ch. 311, sec. 1, p. 772; am. 1973, ch. 290, sec. 1, p. 613; am. 1974, ch. 22, sec. 10, p. 592; am. 1974, ch. 213, sec. 1, p. 1558; am. 1976, ch. 317, sec. 1, p. 1086; am. 1982, ch. 255, sec. 1, p. 654; am. 1994, ch. 180, sec. 36, p. 450; am. 2003, ch. 291, sec. 1, p. 792; am. 2004, ch. 318, sec. 2, p. 893; am. 2005, ch. 360, sec. 3,
- (1) The director of the division is hereby authorized and directed to include in the price of alcoholic liquor and all other merchandise sold in the division, and its branches, a surcharge equal to two percent (2%) of the current price per unit computed to the nearest multiple of five cents (5¢).
- (2) After the price of the surcharge has been included, the director of the division is hereby authorized and directed to allow a discount of five percent (5%) from the price of each order of alcoholic liquor and all other merchandise sold to any licensee, as defined in section 23-902(8), Idaho Code.
- (3) The surcharge imposed pursuant to this section shall be collected and credited monthly to the drug court, mental health court and family court services fund, as set forth in section 1-1625, Idaho Code.
[23-217, added 1959, ch. 166, sec. 1, p. 386; am. 1961, ch. 248, sec. 1, p. 411; am. 1963, ch. 428, sec. 1, p. 1107; am. 1971, ch. 3 (E.S.), sec. 1, p. 9; am. 1972, ch. 311, sec. 1, p. 772; am. 1973, ch. 290, sec. 1, p. 613; am. 1974, ch. 22, sec. 10, p. 592; am. 1974, ch. 213, sec. 1, p. 1558; am. 1976, ch. 317, sec. 1, p. 1086; am. 1982, ch. 255, sec. 1, p. 654; am. 1994, ch. 180, sec. 36, p. 450; am. 2003, ch. 291, sec. 1, p. 792; am. 2004, ch. 318, sec. 2, p. 893; am. 2005, ch. 360, sec. 3, p. 1146; am. 2006, ch. 18, sec. 2, p. 69; am. 2009, ch. 23, sec. 17, p. 57; am. 2016, ch. 268, sec. 4, p. 723.]