Amends existing law to revise provisions regarding permit and license fees.

LEGISLATURE OF THE STATE OF IDAHO Sixty-eighth Legislature Second Regular Session - 2026 IN THE SENATE SENATE BILL NO. 1230 BY STATE AFFAIRS COMMITTEE AN ACT1 RELATING TO ALCOHOLIC BEVERAGES; AMENDING SECTION 23-509B, IDAHO CODE, TO2 REVISE A PROVISION REGARDING A FORM OF APPLICATION AND TO ESTABLISH A3 PERMIT FEE; AMENDING SECTION 23-904, IDAHO CODE, TO REVISE PROVISIONS4 REGARDING LICENSE FEES; AMENDING SECTION 23-1004, IDAHO CODE, TO REVISE5 A PROVISION REGARDING LICENSE FEES; AMENDING SECTION 23-1005A, IDAHO6 CODE, TO REVISE PROVISIONS REGARDING LICENSE FEES AND TO MAKE TECHNICAL7 CORRECTIONS; AMENDING SECTION 23-1007A, IDAHO CODE, TO REVISE A PROVI-8 SION REGARDING PERMIT FEES AND TO MAKE TECHNICAL CORRECTIONS; AMENDING9 SECTION 23-1014, IDAHO CODE, TO REVISE PROVISIONS REGARDING LICENSE10 FEES; AMENDING SECTION 23-1309A, IDAHO CODE, TO REVISE A PROVISION11 REGARDING REGISTRATION FEES, TO REVISE A PROVISION REGARDING PERMIT12 FEES, AND TO MAKE TECHNICAL CORRECTIONS; AMENDING SECTION 23-1315,13 IDAHO CODE, TO REVISE PROVISIONS REGARDING LICENSE FEES; AMENDING SEC-14 TION 23-1317, IDAHO CODE, TO REVISE PROVISIONS REGARDING LICENSE FEES15 AND TO MAKE TECHNICAL CORRECTIONS; AMENDING SECTION 23-1336, IDAHO16 CODE, TO REVISE A PROVISION REGARDING PERMIT FEES AND TO MAKE TECHNICAL17 CORRECTIONS; PROVIDING SEVERABILITY; AND DECLARING AN EMERGENCY AND18 PROVIDING AN EFFECTIVE DATE.19

Be It Enacted by the Legislature of the State of Idaho:20

SECTION 1. That Section 23-509B, Idaho Code, be, and the same is hereby21 amended to read as follows:22 23-509B. DONATIONS FOR BENEVOLENT, CHARITABLE, OR PUBLIC PURPOSES --23 PERMIT REQUIRED. (1) As used in this section:24 (a) "Director" means the director of the Idaho state police.25 (b) "Event" means an event held for benevolent, charitable, or public26 purposes where all proceeds from the event, after deducting reasonable27 expenses, must be donated for a benevolent, charitable, or public pur-28 pose.29 (c) "Licensee" is as defined in section 23-902, Idaho Code.30 (d) "Liquor producer" means any liquor manufacturer, producer, or sup-31 plier or a representative of a manufacturer, producer, or supplier.32 (e) "Person" is as defined in section 23-902, Idaho Code, and who has33 not been issued a license in this state for the sale of alcoholic bever-34 ages.35 (2) Notwithstanding the provisions of section 23-509, Idaho Code, any36 liquor producer may donate packaged, unopened, and sealed liquor to a person37 for an event as provided in this section. Any liquor donated under this sec-38 tion must have been acquired from the state liquor division.39 (3) To sell or dispense packaged, unopened, and sealed liquor, a per-40 son must apply for a permit from the alcohol beverage control bureau. The41 director may issue the permit. All proceeds from the sale, after deducting42

2 reasonable expenses, must be donated for a benevolent, charitable, or public1 purpose.2 (4) The director shall prescribe the form of application, pursuant to3 his duties in section 23-932, Idaho Code. Such form of application shall be4 substantially similar to the form described in section 23-1336, Idaho Code,5 and may include any other information the director deems necessary and any6 information directly related to the event and the applicant that the direc-7 tor may require. The director shall collect a fee of fifty dollars ($50.00)8 for each permit issued.9 (5) A licensee may, on behalf of a person granted a permit under this10 section, receive and store liquor to be used at the event and may dispense11 such liquor to attendees of the event for which the permit was issued. The12 licensee must act in accordance with any applicable provisions of this ti-13 tle.14 (6) The director may suspend, revoke, or refuse to renew a license for15 any violation of or failure to comply with the provisions of chapter 9, ti-16 tle 23, Idaho Code. Procedures for the suspension, revocation, or refusal to17 grant or renew licenses shall be in accordance with the provisions of chapter18 52, title 67, Idaho Code.19 (7) If a permittee fails to comply with permit requirements, the direc-20 tor may revoke existing permits or deny future permits under this section un-21 til the permittee cures the failure.22

SECTION 2. That Section 23-904, Idaho Code, be, and the same is hereby23 amended to read as follows:24 23-904. LICENSE FEES. Each licensee licensed under the provisions of25 this act shall pay an annual license fee to the director as follows:26 (1) For each license in a city of one thousand (1,000) population or27 less, three hundred dollars ($300) four hundred eighty dollars ($480) per28 annum.29 (2) For each license in a city of from one thousand (1,000) to three30 thousand (3,000) population, five hundred dollars ($500) eight hundred dol-31 lars ($800) per annum.32 (3) For each license in a city having a population of more than three33 thousand (3,000), seven hundred fifty dollars ($750) one thousand two hun-34 dred dollars ($1,200) per annum.35 (4) For each railroad train, for sale sales only in buffet, club or din-36 ing cars, fifty dollars ($50.00) eighty dollars ($80.00) per annum of the37 scheduled run of such train within the state of Idaho; provided, that such38 license shall be in full, and in lieu of all other licenses herein provided39 for.40 (5) For each common carrier boat line, for sale sales only in buffet,41 club or dining rooms, two hundred fifty dollars ($250) four hundred dollars42 ($400) per annum. Such license shall be in full, and in lieu of all other li-43 censes herein provided for.44 (6) For each license issued to the owner, operator, or lessee of a golf45 course as described in section 23-903, Idaho Code, or to the lessee of any46 premises situate on such golf course, situate in any county having a popula-47 tion of:48

3 (a) Less than twenty thousand (20,000), two hundred dollars ($200)1 three hundred twenty dollars ($320) per annum;2 (b) Twenty thousand (20,000) but less than forty thousand (40,000),3 three hundred dollars ($300) four hundred eighty dollars ($480) per4 annum; and5 (c) Forty thousand (40,000) or more, four hundred dollars ($400) six6 hundred forty dollars ($640) per annum.7 (7) For each common carrier airline, for sale sales only in common car-8 rier aircraft, two hundred fifty dollars ($250) four hundred dollars ($400)9 per annum. Such license shall be in full, and in lieu of all other licenses10 herein provided for.11 (8) For each license issued to the owner, operator, or lessee of a12 restaurant operated on an airport, as described in section 23-903, Idaho13 Code, situate within the corporate limits of a city, the fee shall be the same14 as provided in paragraphs (1) through (3), inclusive, of this section.15 (9) For each license issued to the owner, operator, or lessee of a16 restaurant operated on an airport, as described in section 23-903, Idaho17 Code, situate without the corporate limits of a city, the fee shall be the18 same as provided in paragraph (6) of this section. Licenses issued under and19 pursuant to the provisions of this act shall expire at 1:00 o'clock a.m. on20 the first day of January of the following year.21 (10) For each license issued to an owner or operator of a year-round22 resort as described in section 23-957, Idaho Code, a one (1) time onetime23 fee of twenty-five thousand dollars ($25,000), with a subsequent renewal24 fee of three thousand five hundred dollars ($3,500) per annum. For each25 license issued to an owner or operator of a beverage, lodging or dining fa-26 cility within the premises of a year-round resort as described in section27 23-957, Idaho Code, a one (1) time onetime fee of twenty-five thousand dol-28 lars ($25,000) with a subsequent renewal fee of three thousand five hundred29 dollars ($3,500) per annum. For each license issued to a lessee of a bever-30 age, lodging or dining facility within the premises of the year-round resort31 as described in section 23-957, Idaho Code, a one (1) time onetime fee of32 twenty-five thousand dollars ($25,000) with a subsequent renewal fee of33 three thousand five hundred dollars ($3,500) per annum.34 Provided that any licensee who operates for only a portion of a year may35 have his license fee prorated from the date he commences operation to the end36 of the calendar year, but in no event for less than six (6) months.37 In the event a licensee who was previously issued a license on a prorated38 basis under the provisions hereof desires to have such license renewed for39 the same period for the next succeeding year, he shall file his intention to40 so apply for such license with the director, accompanied by the fee required41 for the issuance of such license on or before December 31 of the year preced-42 ing.43 The license fees herein provided for are exclusive of and in addition to44 other license fees chargeable in the state of Idaho.45 The basis upon on which respective populations of municipalities shall46 be determined is the last preceding census or any subsequent special census47 conducted by the United States bureau of the census, unless a direct enumer-48 ation of the inhabitants thereof be made by the state of Idaho, in which case49 such later direct enumeration shall constitute such basis.50

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SECTION 3. That Section 23-1004, Idaho Code, be, and the same is hereby1 amended to read as follows:2 23-1004. DEALERS' LICENSE FEE. Every dealer for whom no license fee is3 elsewhere provided in this act shall, except as provided in section 23-1003,4 Idaho Code, pay to the state of Idaho an annual license fee of one hundred5 dollars ($100) one hundred sixty dollars ($160), and a like amount for each6 separate warehouse used for the purpose of, or in connection with, the im-7 porting of beer into this state.8

SECTION 4. That Section 23-1005A, Idaho Code, be, and the same is hereby9 amended to read as follows:10 23-1005A. TRANSFER OF LICENSE -- FEE -- APPLICATION FOR APPROVAL. (a)11 No brewer, dealer or wholesaler of beer license issued pursuant to section12 23-1003, Idaho Code, or any beer retailer license issued pursuant to section13 23-1010, Idaho Code, may be transferred to another person, including an14 executor, administrator, or trustee in bankruptcy of the estate of the li-15 censee, unless the transferee shall first have obtained the approval of the16 director to such transfer upon on an application containing substantially17 the same information required of an applicant for a brewer's, dealer's,18 wholesaler's or retailer's beer license, as the case may be. If the trans-19 feree possesses all the qualifications and none of the disqualifications20 for such license, the director shall approve the transfer by issuing a li-21 cense to the transferee. The fee for each transfer of a brewer's, dealer's,22 wholesaler's or retailer's beer license shall be twenty dollars ($20.00)23 thirty-two dollars ($32.00), which fee shall accompany the application for24 transfer.25 (b) Application for a transfer of any beer license from one location to26 another shall be made to the director on forms prescribed and furnished by27 the director. The director shall approve such transfer upon submission of28 the application and receipt by the director of a transfer fee of twenty dol-29 lars ($20.00) thirty-two dollars ($32.00).30 (c) The director, in his discretion, may deny the transfer of a license31 during the pendancy pendency of any proceedings for suspension or revocation32 instituted pursuant to the provisions of this chapter.33

SECTION 5. That Section 23-1007A, Idaho Code, be, and the same is hereby34 amended to read as follows:35 23-1007A. BEER SOLD OR DONATED FOR BENEVOLENT, CHARITABLE OR PUBLIC36 PURPOSES -- PERMIT REQUIRED. (1) Notwithstanding the provisions of section37 23-1007, Idaho Code, to the contrary, nothing shall prevent any licensed38 dealer, wholesaler or retailer from selling or donating unbroken packages of39 beer or kegs of beer to a person which that has not been issued any license for40 the sale of alcoholic beverages in this state, for benevolent, charitable or41 public purposes if a permit has been issued to the person or nonprofit entity42 as provided in subsection (2) of this section.43 (2) Upon application to the director of the Idaho state police, the di-44 rector may issue a permit authorizing the sale or dispensing of beer by a per-45 son if the director is satisfied that the proceeds, after deducting reason-46

5 able expenses incurred, will be donated for a benevolent, charitable or pub-1 lic purpose. The director shall prescribe the form of the application, which2 may require:3 (a) Disclosure of names of sponsors;4 (b) Quantities and types of beer products to be used at the event;5 (c) Names The name of the dealer or wholesaler from whom the beer is to6 be received;7 (d) The retailer, if any, designated by such person or nonprofit entity8 to receive, store or dispense beer on behalf of the permittee;9 (e) Dates and hours during which the permit is to be effective, not to10 exceed three (3) consecutive days;11 (f) That the applicant submit a report to the director subsequent to the12 benevolent, charitable or public purpose event showing the disposition13 of funds from the event; and14 (g) Such other information directly related to the event and the appli-15 cant that the director may require.16 The director shall collect a twenty dollar ($20.00) fee of thirty-two dol-17 lars ($32.00) for each permit issued.18 (3) Should the director determine that an applicant, permittee or its19 representative is violating or has in the past violated any law pertaining20 to the dispensing or sale of beer by a licensed retailer relating to hours of21 sale, relating to restrictions concerning age provided in section 23-1013,22 Idaho Code, or has failed in the past to submit such information as may have23 been requested by the director, such permit may be summarily suspended by the24 director prior to hearing, or may be denied or cancelled canceled pending a25 hearing.26 (4) A licensed retailer may, on behalf of the permittee, receive or27 store beer to be used at the event and may dispense such beer to attendees of28 the benevolent, charitable or public purpose event for which the permit was29 issued.30

SECTION 6. That Section 23-1014, Idaho Code, be, and the same is hereby31 amended to read as follows:32 23-1014. LICENSE FEES. Every person licensed under the provisions of33 this chapter shall pay to the state of Idaho an annual license fee according34 to the following schedule:35 (1) Brewer annually producing Fee36 (a) Under 10,000 gallons .................................$ 50.00 $8037 (b) 10,000 to 100,000 gallons .......................... $100.00 $16038 (c) 100,000 to 930,000 gallons ......................... $200.00 $32039 (d) 930,000 gallons or more ............................ $500.00 $80040 A like amount shall be paid for each separate brewery operated by the li-41 censee.42 (2) Wholesaler, for43 (a) For each separate warehouse used for the purpose of wholesaling or44 dispensing beer ....................................... $300.00 $48045 (3) Dealer ............................................ $100.00 $16046 (4) Retailer47 (a) For each store from which beer is retailed .............$ 50.00 $8048

6 (b) For each store from which a licensed retailer sells keg beer for1 consumption off premises .................................$ 20.00 $322 Nothing in this chapter shall be so construed to prohibit municipalities or3 counties from licensing and regulating places of business where beer is sold4 to the consumer.5

SECTION 7. That Section 23-1309A, Idaho Code, be, and the same is hereby6 amended to read as follows:7 23-1309A. SHIPMENT AND RECEIPT OF WINE AUTHORIZED -- LABELING RE-8 QUIREMENT. (1) Notwithstanding any other provision of law, rule or regula-9 tion to the contrary, any holder of a winery license under section 23-1306,10 Idaho Code, or any person holding a license to manufacture wine in another11 state who obtains a wine direct shipper permit pursuant to this section may12 sell and ship up to twenty-four (24) nine-liter nine (9) liter cases of wine13 annually directly to a resident of Idaho, who is at least twenty-one (21)14 years of age, for the resident's personal use and not for resale.15 (2) Before sending any shipment to a resident of Idaho, the wine direct16 shipper permit holder must:17 (a) File an application with the director;18 (b) Pay a fifty dollar ($50.00) an annual registration fee of eighty19 dollars ($80.00) if the winery is not currently licensed by the direc-20 tor;21 (c) Provide the director its Idaho winery license number or a true copy22 of its current alcoholic beverage license issued by another state;23 (d) Obtain from the director a wine direct shipper permit;24 (e) Register with the state tax commission for the payment of sales and25 use taxes and excise taxes on wine sold to residents of Idaho under the26 wine direct shipper permit.27 (3) A wine direct shipper permit authorizes the permit holder to do all28 of the following:29 (a) Sell and ship not more than twenty-four (24) nine-liter nine (9)30 liter cases of wine annually to any person twenty-one (21) years of age31 or older for his or her personal use and not for resale; and32 (b) Ship If in compliance with subsections (9) and (10) of this section,33 ship wine directly to a resident in this state only in compliance with34 subsections (8) and (9) of this section;.35 (4) A wine direct shipper permit holder shall:36 (c) (a) Report to the director, no later than January 31 of each year,37 the total amount of wine shipped during the preceding calendar year un-38 der the wine direct shipper permit;39 (d) (b) If the permit holder is located outside this state, pay to the40 state tax commission all sales and use taxes, and excise taxes on sales41 to residents of Idaho under the wine direct shipper permit. For excise42 tax purposes, all wine sold pursuant to a direct shipper permit shall be43 deemed to be wine sold in this state;44 (e) (c) Permit the director and the state tax commission to perform an45 audit of the wine direct shipper permit holder's records upon request;46 and47 (f) (d) Be deemed to have consented to the jurisdiction of the alcohol48 beverage control division of the Idaho state police, or any other state49

7 agency and the Idaho courts concerning enforcement of this section and1 any related laws, rules or regulations.2 (4) (5) A wine direct shipper permit holder located outside the state3 may annually renew its permit with the director by paying a twenty-five dol-4 lar ($25.00) renewal fee of forty dollars ($40.00) and providing the direc-5 tor a true copy of its current alcoholic beverage license issued in another6 state. A wine direct shipper permit holder located in Idaho shall renew its7 wine direct shipper permit in conjunction with its license to manufacture8 wine. All registration fees and renewal fees shall be shared equally by the9 state police and the state tax commission.10 (5) (6) The director may enforce the requirements of this section by ad-11 ministrative proceedings or suspend or revoke a wine direct shipper permit,12 and the director may accept payment of an offer in compromise in lieu of sus-13 pension, such payments to be determined by rule promulgated by the director.14 (6) (7) Sales and shipments of wine directly to consumers in Idaho from15 wine manufacturers in Idaho or in another state who do not possess a current16 wine direct shipper permit are prohibited. Any person who knowingly makes17 such a shipment is guilty of a misdemeanor.18 (7) (8) A licensee who holds a license for the retail sale of wine for19 consumption off the licensed premises may ship not more than two (2) cases of20 wine, containing not more than nine (9) liters per case, per shipment, for21 personal use and not for resale, directly to a resident of another state if22 the state to which the wine is sent allows residents of this state to receive23 wine sent from that state without payment of additional state tax, fees or24 charges. The sale shall be considered to have occurred in this state.25 (8) (9) The shipping container of any wine shipped under this section26 must be clearly labeled to indicate that the container contains alcoholic27 beverages and cannot be delivered to a person who is not at least twenty-one28 (21) years of age.29 (9) (10) For wine shipped under pursuant to this section to an Idaho res-30 ident, the delivery person shall:31 (a) Have the person who receives the wine shipment sign for it; and32 (b) Not make deliveries to anyone who is under twenty-one (21) years of33 age or to anyone who is visibly intoxicated; and34 (c) Keep the signature record for one (1) year.35 (10) (11) Sales authorized under this section are sales made by a re-36 tailer who is not authorized to sell at wholesale or sales by a winery of wine37 produced or bottled by the winery.38 (11) (12) The director and the state tax commission may promulgate rules39 to effectuate the purposes of this section and are authorized to exchange40 necessary information to implement the provisions of this section.41

SECTION 8. That Section 23-1315, Idaho Code, be, and the same is hereby42 amended to read as follows:43 23-1315. LICENSE FEES -- COUNTY RETAIL LICENSE FEES -- COUNTY LICENSE44 REQUIRED FOR RETAILERS. (a) Each importer shall pay to the state of Idaho an45 annual license fee of three hundred dollars ($300) four hundred eighty dol-46 lars ($480).47 (b) Each distributor shall pay to the state of Idaho an annual license48 fee of three hundred dollars ($300) four hundred eighty dollars ($480) for49

8 each separate warehouse used for the purpose of or in connection with the1 sale or distribution of wine within this state.2 (c) Each winery shall pay to the state an annual license fee of three3 hundred dollars ($300) four hundred eighty dollars ($480).4 (d) Each retailer and wine by the drink licensee shall pay to the state5 of Idaho an annual license fee of one hundred dollars ($100) one hundred6 sixty dollars ($160) for each premises for which a license is issued for the7 sale of wine.8 (e) In addition to the fee required by subsection (d) of this section,9 each retailer and wine by the drink licensee shall pay an annual license fee10 of not to exceed one hundred dollars ($100) to the county in which the li-11 censed premises are located. If the licensed premises are located within12 the incorporated limits of a city, the licensee shall pay an annual license13 fee of not to exceed two hundred dollars ($200) to such city. Each city and14 county within this state are is hereby authorized and empowered to determine15 the license fees to be paid by each retailer and wine by the drink licensee16 licensed pursuant to the terms and conditions of this act. No wine license17 issued by the director shall authorize the sale of wine at retail unless such18 person possesses a county and city license as may be required by the govern-19 ing board thereof.20 (f) Each bonded wine warehouse shall pay to the state of Idaho an an-21 nual license fee of three hundred dollars ($300) four hundred eighty dollars22 ($480) for each separate warehouse used for the sole purpose of the storage23 and handling of wine within the state of Idaho.24

SECTION 9. That Section 23-1317, Idaho Code, be, and the same is hereby25 amended to read as follows:26 23-1317. TRANSFER OF LICENSES -- FEE -- APPLICATION FOR APPROVAL. (a)27 No winery license, wine distributor's license, wine by the drink license,28 bonded wine warehouse license, or retail wine license may be transferred to29 another person, including an executor, administrator, or trustee in bank-30 ruptcy of the estate of the licensee, unless the transferee shall first have31 obtained the approval of the director to such transfer upon on an application32 containing the substantially same information required of an applicant for a33 winery license, wine distributor's license, bonded wine warehouse license,34 or retail wine license, as the case may be. If the transferee possesses all35 of the qualifications and none of the disqualifications for such license,36 the director shall approve the transfer by issuing a license to the trans-37 feree. The fee for each transfer of a winery license, wine distributor's li-38 cense, wine by the drink license, bonded wine warehouse license, or a retail39 wine license shall be twenty dollars ($20.00) thirty-two dollars ($32.00),40 which fee shall accompany the application for transfer.41 (b) Application to transfer a winery license, wine distributor's li-42 cense, wine by the drink license, bonded wine warehouse license, or retail43 wine license from one location to another shall be made to the director on44 forms prescribed and furnished by the director. The director shall approve45 any such transfer upon submission of the application and receipt by the46 director of a transfer fee of twenty dollars ($20.00) thirty-two dollars47 ($32.00).48

9 (c) The director, in his discretion, may deny the transfer of a license1 during the pendency of any proceedings for suspension or revocation insti-2 tuted pursuant to the provisions of this chapter.3

SECTION 10. That Section 23-1336, Idaho Code, be, and the same is hereby4 amended to read as follows:5 23-1336. WINE SOLD OR DONATED TO PERSONS OR ASSOCIATIONS FOR BENEVO-6 LENT, CHARITABLE OR PUBLIC PURPOSES. In the event that wine has been sold7 or donated to a person or association which that desires to dispense or sell8 such wine and to donate the proceeds from the sale or dispensing thereof for9 benevolent, charitable or public purposes, the director may issue a permit10 authorizing such sale or dispensing of wine by such person or association11 if the director is satisfied that said proceeds, after deducting reasonable12 expenses incurred in conjunction with the sale or dispensing thereof, will13 be donated for such benevolent, charitable or public purpose. The director14 shall prescribe the form of the application for such permit, which appli-15 cation may require disclosure of names of sponsors; donors, quantities and16 types of wine products donated; the retailer, if any, designated by such per-17 son or association to receive, store or dispense donated wine; the dates and18 hours during which the permit is to be effective, not to exceed three (3) con-19 secutive days; and such other information as the director may require. The20 director shall collect a twenty dollar ($20.00) fee of thirty-two dollars21 ($32.00) for the event for which the permit is to be effective. The direc-22 tor may require that the applicant submit a report to the director after the23 benevolent, charitable or public purpose event showing the disposition of24 funds from the event. Should the director determine that the applicant or25 its representatives is violating, or has in the past violated, any law per-26 taining to the dispensing or sale of wine by a licensed retailer relating to27 hours of sale, or relating to dispensing wine to underaged persons, or has28 failed in the past to submit such information as may have been requested by29 the director, such permit may be summarily suspended by the director, prior30 to hearing, or may be denied pending a hearing. A licensed retailer may, on31 behalf of the permittee, receive or store wine to be used at the event, and32 may dispense such wine to attendees of the benevolent, charitable or public33 purpose event for which the permit has been issued.34

SECTION 11. SEVERABILITY. The provisions of this act are hereby de-35 clared to be severable and if any provision of this act or the application36 of such provision to any person or circumstance is declared invalid for any37 reason, such declaration shall not affect the validity of the remaining por-38 tions of this act.39

SECTION 12. An emergency existing therefor, which emergency is hereby40 declared to exist, this act shall be in full force and effect on and after41 July 1, 2026.42