Every person licensed under the provisions of this chapter shall pay to the state of Idaho an annual license fee according to the following schedule:

(1)  Brewer annually producing

(a)  Under 10,000 gallons 

(b)  10,000 to 100,000 gallons 

(c)  100,000 to 930,000 gallons 

(d)  930,000 gallons or more 

A like amount shall be paid for each separate brewery operated by the licensee.

Terms Used In Idaho Code 23-1014

  • Beer: means any beverage obtained by the alcoholic fermentation of an infusion or decoction of barley, malt and/or other ingredients in drinkable water. See Idaho Code 23-1001
  • Dealer: means a person licensed to import beer into this state for sale to a wholesaler. See Idaho Code 23-1001
  • Person: includes any individual, firm, copartnership, association, corporation or any group or combination acting as a unit, and the plural as well as the singular number unless the intent to give a more limited meaning is disclosed by the context. See Idaho Code 23-1001
  • Premises: means the building and contiguous property owned, or leased or used under government permit, by a licensee as part of the business establishment in the business of sale of beer at retail, which property is improved to include decks, docks, boardwalks, lawns, gardens, golf courses, ski resorts, courtyards, patios, poolside areas or similar improved appurtenances in which the sale of beer at retail is authorized under the provisions of law. See Idaho Code 23-1001
  • Retailer: means a person licensed to sell beer to consumers at premises described in the license. See Idaho Code 23-1001
  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories; and the words "United States" may include the District of Columbia and territories. See Idaho Code 73-114
(2)  Wholesaler
beer “/>

(a)  For each separate warehouse used for the purpose of wholesaling or dispensing beer 

Dealer “/>

(3)  Dealer 

(4)  Retailer

(a)  For each store from which beer is retailed 

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(b)  For each store from which a licensed retailer sells keg beer for consumption off premises 

Nothing in this chapter shall be so construed to prohibit municipalities or counties from licensing and regulating places of business where beer is sold to the consumer.