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. 1268 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) three hundred sixty dollars ($360) per28 annum. Beginning July 1, 2027, such fee shall be four hundred twenty dollars29 ($420) per annum, and beginning July 1, 2028, such fee shall be four hundred30 eighty dollars ($480) per annum.31 (2) For each license in a city of from one thousand (1,000) to three32 thousand (3,000) population, five hundred dollars ($500) six hundred dol-33 lars ($600) per annum. Beginning July 1, 2027, such fee shall be seven hun-34 dred dollars ($700) per annum, and beginning July 1, 2028, such fee shall be35 eight hundred dollars ($800) per annum.36 (3) For each license in a city having a population of more than three37 thousand (3,000), seven hundred fifty dollars ($750) nine hundred dollars38 ($900) per annum. Beginning July 1, 2027, such fee shall be one thousand39 fifty dollars ($1,050) per annum, and beginning July 1, 2028, such fee shall40 be one thousand two hundred dollars ($1,200) per annum.41 (4) For each railroad train, for sale sales only in buffet, club or42 dining cars, fifty dollars ($50.00) sixty dollars ($60.00) per annum of the43 scheduled run of such train within the state of Idaho; provided, that such.44 Beginning July 1, 2027, such fee shall be seventy dollars ($70.00) per annum,45 and beginning July 1, 2028, such fee shall be eighty dollars ($80.00) per an-46 num. Such license shall be in full, and in lieu of all other licenses herein47 provided for.48

3 (5) For each common carrier boat line, for sale sales only in buffet,1 club or dining rooms, two hundred fifty dollars ($250) three hundred dollars2 ($300) per annum. Beginning July 1, 2027, such fee shall be three hundred3 fifty dollars ($350) per annum, and beginning July 1, 2028, such fee shall be4 four hundred dollars ($400) per annum. Such license shall be in full, and in5 lieu of all other licenses herein provided for.6 (6) For each license issued to the owner, operator, or lessee of a golf7 course as described in section 23-903, Idaho Code, or to the lessee of any8 premises situate on such golf course, situate in any county having a popula-9 tion of:10 (a) Less than twenty thousand (20,000), two hundred dollars ($200) two11 hundred forty dollars ($240) per annum. Beginning July 1, 2027, such12 fee shall be two hundred eighty dollars ($280) per annum, and beginning13 July 1, 2028, such fee shall be three hundred twenty dollars ($320) per14 annum;15 (b) Twenty thousand (20,000) but less than forty thousand (40,000),16 three hundred dollars ($300) three hundred sixty dollars ($360) per17 annum. Beginning July 1, 2027, such fee shall be four hundred twenty18 dollars ($420) per annum, and beginning July 1, 2028, such fee shall be19 four hundred eighty dollars ($480) per annum; and20 (c) Forty thousand (40,000) or more, four hundred dollars ($400) four21 hundred eighty dollars ($480) per annum. Beginning July 1, 2027, such22 fee shall be five hundred sixty dollars ($560) per annum, and beginning23 July 1, 2028, such fee shall be six hundred forty dollars ($640) per an-24 num.25 (7) For each common carrier airline, for sale sales only in common car-26 rier aircraft, two hundred fifty dollars ($250) three hundred dollars ($300)27 per annum. Beginning July 1, 2027, such fee shall be three hundred fifty dol-28 lars ($350) per annum, and beginning July 1, 2028, such fee shall be four hun-29 dred dollars ($400) per annum. Such license shall be in full, and in lieu of30 all other licenses herein provided for.31 (8) For each license issued to the owner, operator, or lessee of a32 restaurant operated on an airport, as described in section 23-903, Idaho33 Code, situate within the corporate limits of a city, the fee shall be the same34 as provided in paragraphs (1) through (3), inclusive, of this section.35 (9) For each license issued to the owner, operator, or lessee of a36 restaurant operated on an airport, as described in section 23-903, Idaho37 Code, situate without the corporate limits of a city, the fee shall be the38 same as provided in paragraph (6) of this section. Licenses issued under and39 pursuant to the provisions of this act shall expire at 1:00 o'clock a.m. on40 the first day of January of the following year.41 (10) For each license issued to an owner or operator of a year-round42 resort as described in section 23-957, Idaho Code, a one (1) time onetime43 fee of twenty-five thousand dollars ($25,000), with a subsequent renewal44 fee of three thousand five hundred dollars ($3,500) per annum. For each45 license issued to an owner or operator of a beverage, lodging or dining fa-46 cility within the premises of a year-round resort as described in section47 23-957, Idaho Code, a one (1) time onetime fee of twenty-five thousand dol-48 lars ($25,000) with a subsequent renewal fee of three thousand five hundred49 dollars ($3,500) per annum. For each license issued to a lessee of a bever-50

4 age, lodging or dining facility within the premises of the year-round resort1 as described in section 23-957, Idaho Code, a one (1) time onetime fee of2 twenty-five thousand dollars ($25,000) with a subsequent renewal fee of3 three thousand five hundred dollars ($3,500) per annum.4 Provided that any licensee who operates for only a portion of a year may5 have his license fee prorated from the date he commences operation to the end6 of the calendar year, but in no event for less than six (6) months.7 In the event a licensee who was previously issued a license on a prorated8 basis under the provisions hereof desires to have such license renewed for9 the same period for the next succeeding year, he shall file his intention to10 so apply for such license with the director, accompanied by the fee required11 for the issuance of such license on or before December 31 of the year preced-12 ing.13 The license fees herein provided for are exclusive of and in addition to14 other license fees chargeable in the state of Idaho.15 The basis upon on which respective populations of municipalities shall16 be determined is the last preceding census or any subsequent special census17 conducted by the United States bureau of the census, unless a direct enumer-18 ation of the inhabitants thereof be made by the state of Idaho, in which case19 such later direct enumeration shall constitute such basis.20

SECTION 3. That Section 23-1004, Idaho Code, be, and the same is hereby21 amended to read as follows:22 23-1004. DEALERS' LICENSE FEE. Every dealer for whom no license fee is23 elsewhere provided in this act shall, except as provided in section 23-1003,24 Idaho Code, pay to the state of Idaho an annual license fee of one hundred25 dollars ($100) one hundred twenty dollars ($120), and a like amount for each26 separate warehouse used for the purpose of, or in connection with, the im-27 porting of beer into this state. Beginning July 1, 2027, such fee shall be28 one hundred forty dollars ($140), and beginning July 1, 2028, such fee shall29 be one hundred sixty dollars ($160).30

SECTION 4. That Section 23-1005A, Idaho Code, be, and the same is hereby31 amended to read as follows:32 23-1005A. TRANSFER OF LICENSE -- FEE -- APPLICATION FOR APPROVAL. (a)33 No brewer, dealer or wholesaler of beer license issued pursuant to section34 23-1003, Idaho Code, or any beer retailer license issued pursuant to section35 23-1010, Idaho Code, may be transferred to another person, including an36 executor, administrator, or trustee in bankruptcy of the estate of the li-37 censee, unless the transferee shall first have obtained the approval of the38 director to such transfer upon on an application containing substantially39 the same information required of an applicant for a brewer's, dealer's,40 wholesaler's or retailer's beer license, as the case may be. If the trans-41 feree possesses all the qualifications and none of the disqualifications42 for such license, the director shall approve the transfer by issuing a li-43 cense to the transferee. The fee for each transfer of a brewer's, dealer's,44 wholesaler's or retailer's beer license shall be twenty dollars ($20.00)45 twenty-four dollars ($24.00), which fee shall accompany the application for46 transfer. Beginning July 1, 2027, such fee shall be twenty-eight dollars47

5 ($28.00), and beginning July 1, 2028, such fee shall be thirty-two dollars1 ($32.00).2 (b) Application for a transfer of any beer license from one location to3 another shall be made to the director on forms prescribed and furnished by4 the director. The director shall approve such transfer upon submission of5 the application and receipt by the director of a transfer fee of twenty dol-6 lars ($20.00).7 (c) The director, in his discretion, may deny the transfer of a license8 during the pendancy pendency of any proceedings for suspension or revocation9 instituted pursuant to the provisions of this chapter.10

SECTION 5. That Section 23-1007A, Idaho Code, be, and the same is hereby11 amended to read as follows:12 23-1007A. BEER SOLD OR DONATED FOR BENEVOLENT, CHARITABLE OR PUBLIC13 PURPOSES -- PERMIT REQUIRED. (1) Notwithstanding the provisions of section14 23-1007, Idaho Code, to the contrary, nothing shall prevent any licensed15 dealer, wholesaler or retailer from selling or donating unbroken packages of16 beer or kegs of beer to a person which that has not been issued any license for17 the sale of alcoholic beverages in this state, for benevolent, charitable or18 public purposes if a permit has been issued to the person or nonprofit entity19 as provided in subsection (2) of this section.20 (2) Upon application to the director of the Idaho state police, the di-21 rector may issue a permit authorizing the sale or dispensing of beer by a per-22 son if the director is satisfied that the proceeds, after deducting reason-23 able expenses incurred, will be donated for a benevolent, charitable or pub-24 lic purpose. The director shall prescribe the form of the application, which25 may require:26 (a) Disclosure of names of sponsors;27 (b) Quantities and types of beer products to be used at the event;28 (c) Names The name of the dealer or wholesaler from whom the beer is to29 be received;30 (d) The retailer, if any, designated by such person or nonprofit entity31 to receive, store or dispense beer on behalf of the permittee;32 (e) Dates and hours during which the permit is to be effective, not to33 exceed three (3) consecutive days;34 (f) That the applicant submit a report to the director subsequent to the35 benevolent, charitable or public purpose event showing the disposition36 of funds from the event; and37 (g) Such other information directly related to the event and the appli-38 cant that the director may require.39 The director shall collect a twenty dollar ($20.00) fee of twenty-four dol-40 lars ($24.00) for each permit issued. Beginning July 1, 2027, such fee shall41 be twenty-eight dollars ($28.00), and beginning July 1, 2028, such fee shall42 be thirty-two dollars ($32.00).43 (3) Should the director determine that an applicant, permittee or its44 representative is violating or has in the past violated any law pertaining45 to the dispensing or sale of beer by a licensed retailer relating to hours of46 sale, relating to restrictions concerning age provided in section 23-1013,47 Idaho Code, or has failed in the past to submit such information as may have48 been requested by the director, such permit may be summarily suspended by the49

6 director prior to hearing, or may be denied or cancelled canceled pending a1 hearing.2 (4) A licensed retailer may, on behalf of the permittee, receive or3 store beer to be used at the event and may dispense such beer to attendees of4 the benevolent, charitable or public purpose event for which the permit was5 issued.6

SECTION 6. That Section 23-1014, Idaho Code, be, and the same is hereby7 amended to read as follows:8 23-1014. LICENSE FEES. Every person licensed under the provisions of9 this chapter shall pay to the state of Idaho an annual license fee according10 to the following schedule:11 (1)(a) Brewer annually producing Fee12 (a) (i) Under 10,000 gallons .......................$ 50.00 $6013 (b) (ii) 10,000 to 100,000 gallons ................ $100.00 $12014 (c) (iii) 100,000 to 930,000 gallons ............... $200.00 $24015 (d) (iv) 930,000 gallons or more .................. $500.00 $60016 (b) Brewer annually producing, beginning July 1, 2027 Fee17 (i) Under 10,000 gallons ..................................$7018 (ii) 10,000 to 100,000 gallons ............................$14019 (iii) 100,000 to 930,000 gallons ..........................$28020 (iv) 930,000 gallons or more ..............................$70021 (c) Brewer annually producing, beginning July 1, 2028 Fee22 (i) Under 10,000 gallons ..................................$8023 (ii) 10,000 to 100,000 gallons ............................$16024 (iii) 100,000 to 930,000 gallons ..........................$32025 (iv) 930,000 gallons or more ..............................$80026 A like amount shall be paid for each separate brewery operated by the li-27 censee.28 (2) Wholesaler29 (a) For each separate warehouse used for the purpose of wholesaling or30 dispensing beer ....................................... $300.00 $36031 (b) For each separate warehouse used for the purpose of wholesaling or32 dispensing beer, beginning July 1, 2027 ..........................$42033 (c) For each separate warehouse used for the purpose of wholesaling or34 dispensing beer, beginning July 1, 2028 ..........................$48035 (3)(a) Dealer ......................................... $100.00 $12036 (b) Dealer, beginning July 1, 2027 ..............................$14037 (c) Dealer, beginning July 1, 2028 ..............................$16038 (4)(a) Retailer39 (a) (i) For each store from which beer is retailed ....$ 50.00 $6040 (b) (ii) For each store from which a licensed retailer sells keg41 beer for consumption off premises ...................$ 20.00 $2442 (b) Retailer, beginning July 1, 202743 (i) For each store from which beer is retailed ..............$7044 (ii) For each store from which a licensed retailer sells keg beer45 for consumption off premises ...............................$2846 (c) Retailer, beginning July 1, 202847 (i) For each store from which beer is retailed ..............$8048

7 (ii) For each store from which a licensed retailer sells keg beer1 for consumption off premises ...............................$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 sixty dol-19 lars ($60.00) if the winery is not currently licensed by the director.20 Beginning July 1, 2027, such fee shall be seventy dollars ($70.00), and21 beginning July 1, 2028, such fee shall be eighty dollars ($80.00);22 (c) Provide the director its Idaho winery license number or a true copy23 of its current alcoholic beverage license issued by another state;24 (d) Obtain from the director a wine direct shipper permit;25 (e) Register with the state tax commission for the payment of sales and26 use taxes and excise taxes on wine sold to residents of Idaho under the27 wine direct shipper permit.28 (3) A wine direct shipper permit authorizes the permit holder to do all29 of the following:30 (a) Sell and ship not more than twenty-four (24) nine-liter nine (9)31 liter cases of wine annually to any person twenty-one (21) years of age32 or older for his or her personal use and not for resale; and33 (b) Ship If in compliance with subsections (9) and (10) of this section,34 ship wine directly to a resident in this state only in compliance with35 subsections (8) and (9) of this section;.36 (4) A wine direct shipper permit holder shall:37 (c) (a) Report to the director, no later than January 31 of each year,38 the total amount of wine shipped during the preceding calendar year un-39 der the wine direct shipper permit;40 (d) (b) If the permit holder is located outside this state, pay to the41 state tax commission all sales and use taxes, and excise taxes on sales42 to residents of Idaho under the wine direct shipper permit. For excise43 tax purposes, all wine sold pursuant to a direct shipper permit shall be44 deemed to be wine sold in this state;45 (e) (c) Permit the director and the state tax commission to perform an46 audit of the wine direct shipper permit holder's records upon request;47 and48

8 (f) (d) Be deemed to have consented to the jurisdiction of the alcohol1 beverage control division of the Idaho state police, or any other state2 agency and the Idaho courts concerning enforcement of this section and3 any related laws, rules or regulations.4 (4) (5) A wine direct shipper permit holder located outside the state5 may annually renew its permit with the director by paying a twenty-five6 dollar ($25.00) renewal fee of thirty dollars ($30.00) and providing the7 director a true copy of its current alcoholic beverage license issued in8 another state. Beginning July 1, 2027, such fee shall be thirty-five dol-9 lars ($35.00), and beginning July 1, 2028, such fee shall be forty dollars10 ($40.00). A wine direct shipper permit holder located in Idaho shall renew11 its wine direct shipper permit in conjunction with its license to manufac-12 ture wine. All registration fees and renewal fees shall be shared equally by13 the state police and the state tax commission.14 (5) (6) The director may enforce the requirements of this section by ad-15 ministrative proceedings or suspend or revoke a wine direct shipper permit,16 and the director may accept payment of an offer in compromise in lieu of sus-17 pension, such payments to be determined by rule promulgated by the director.18 (6) (7) Sales and shipments of wine directly to consumers in Idaho from19 wine manufacturers in Idaho or in another state who do not possess a current20 wine direct shipper permit are prohibited. Any person who knowingly makes21 such a shipment is guilty of a misdemeanor.22 (7) (8) A licensee who holds a license for the retail sale of wine for23 consumption off the licensed premises may ship not more than two (2) cases of24 wine, containing not more than nine (9) liters per case, per shipment, for25 personal use and not for resale, directly to a resident of another state if26 the state to which the wine is sent allows residents of this state to receive27 wine sent from that state without payment of additional state tax, fees or28 charges. The sale shall be considered to have occurred in this state.29 (8) (9) The shipping container of any wine shipped under this section30 must be clearly labeled to indicate that the container contains alcoholic31 beverages and cannot be delivered to a person who is not at least twenty-one32 (21) years of age.33 (9) (10) For wine shipped under pursuant to this section to an Idaho res-34 ident, the delivery person shall:35 (a) Have the person who receives the wine shipment sign for it; and36 (b) Not make deliveries to anyone who is under twenty-one (21) years of37 age or to anyone who is visibly intoxicated; and38 (c) Keep the signature record for one (1) year.39 (10) (11) Sales authorized under this section are sales made by a re-40 tailer who is not authorized to sell at wholesale or sales by a winery of wine41 produced or bottled by the winery.42 (11) (12) The director and the state tax commission may promulgate rules43 to effectuate the purposes of this section and are authorized to exchange44 necessary information to implement the provisions of this section.45

SECTION 8. That Section 23-1315, Idaho Code, be, and the same is hereby46 amended to read as follows:47 23-1315. LICENSE FEES -- COUNTY RETAIL LICENSE FEES -- COUNTY LICENSE48 REQUIRED FOR RETAILERS. (a) Each importer shall pay to the state of Idaho an49

9 annual license fee of three hundred dollars ($300) three hundred sixty dol-1 lars ($360). Beginning July 1, 2027, such fee shall be four hundred twenty2 dollars ($420), and beginning July 1, 2028, such fee shall be four hundred3 eighty dollars ($480).4 (b) Each distributor shall pay to the state of Idaho an annual license5 fee of three hundred dollars ($300) three hundred sixty dollars ($360) for6 each separate warehouse used for the purpose of or in connection with the7 sale or distribution of wine within this state. Beginning July 1, 2027, such8 fee shall be four hundred twenty dollars ($420), and beginning July 1, 2028,9 such fee shall be four hundred eighty dollars ($480).10 (c) Each winery shall pay to the state an annual license fee of three11 hundred dollars ($300) three hundred sixty dollars ($360). Beginning July12 1, 2027, such fee shall be four hundred twenty dollars ($420), and beginning13 July 1, 2028, such fee shall be four hundred eighty dollars ($480).14 (d) Each retailer and wine by the drink licensee shall pay to the state15 of Idaho an annual license fee of one hundred dollars ($100) one hundred16 twenty dollars ($120) for each premises for which a license is issued for the17 sale of wine. Beginning July 1, 2027, such fee shall be one hundred forty18 dollars ($140), and beginning July 1, 2028, such fee shall be one hundred19 sixty dollars ($160).20 (e) In addition to the fee required by subsection (d) of this section,21 each retailer and wine by the drink licensee shall pay an annual license fee22 of not to exceed one hundred dollars ($100) to the county in which the li-23 censed premises are located. If the licensed premises are located within24 the incorporated limits of a city, the licensee shall pay an annual license25 fee of not to exceed two hundred dollars ($200) to such city. Each city and26 county within this state are is hereby authorized and empowered to determine27 the license fees to be paid by each retailer and wine by the drink licensee28 licensed pursuant to the terms and conditions of this act. No wine license29 issued by the director shall authorize the sale of wine at retail unless such30 person possesses a county and city license as may be required by the govern-31 ing board thereof.32 (f) Each bonded wine warehouse shall pay to the state of Idaho an an-33 nual license fee of three hundred dollars ($300) three hundred sixty dollars34 ($360) for each separate warehouse used for the sole purpose of the storage35 and handling of wine within the state of Idaho. Beginning July 1, 2027, such36 fee shall be four hundred twenty dollars ($420), and beginning July 1, 2028,37 such fee shall be four hundred eighty dollars ($480).38

SECTION 9. That Section 23-1317, Idaho Code, be, and the same is hereby39 amended to read as follows:40 23-1317. TRANSFER OF LICENSES -- FEE -- APPLICATION FOR APPROVAL. (a)41 No winery license, wine distributor's license, wine by the drink license,42 bonded wine warehouse license, or retail wine license may be transferred to43 another person, including an executor, administrator, or trustee in bank-44 ruptcy of the estate of the licensee, unless the transferee shall first have45 obtained the approval of the director to such transfer upon on an application46 containing the substantially same information required of an applicant for a47 winery license, wine distributor's license, bonded wine warehouse license,48 or retail wine license, as the case may be. If the transferee possesses all49

10 of the qualifications and none of the disqualifications for such license,1 the director shall approve the transfer by issuing a license to the trans-2 feree. The fee for each transfer of a winery license, wine distributor's li-3 cense, wine by the drink license, bonded wine warehouse license, or a retail4 wine license shall be twenty dollars ($20.00) twenty-four dollars ($24.00),5 which fee shall accompany the application for transfer. Beginning July 1,6 2027, such fee shall be twenty-eight dollars ($28.00), and beginning July 1,7 2028, such fee shall be thirty-two dollars ($32.00).8 (b) Application to transfer a winery license, wine distributor's li-9 cense, wine by the drink license, bonded wine warehouse license, or retail10 wine license from one location to another shall be made to the director on11 forms prescribed and furnished by the director. The director shall approve12 any such transfer upon submission of the application and receipt by the di-13 rector of a the transfer fee of twenty dollars ($20.00).14 (c) The director, in his discretion, may deny the transfer of a license15 during the pendency of any proceedings for suspension or revocation insti-16 tuted pursuant to the provisions of this chapter.17

SECTION 10. That Section 23-1336, Idaho Code, be, and the same is hereby18 amended to read as follows:19 23-1336. WINE SOLD OR DONATED TO PERSONS OR ASSOCIATIONS FOR BENEVO-20 LENT, CHARITABLE OR PUBLIC PURPOSES. In the event that wine has been sold21 or donated to a person or association which that desires to dispense or sell22 such wine and to donate the proceeds from the sale or dispensing thereof for23 benevolent, charitable or public purposes, the director may issue a permit24 authorizing such sale or dispensing of wine by such person or association25 if the director is satisfied that said proceeds, after deducting reasonable26 expenses incurred in conjunction with the sale or dispensing thereof, will27 be donated for such benevolent, charitable or public purpose. The director28 shall prescribe the form of the application for such permit, which appli-29 cation may require disclosure of names of sponsors; donors, quantities and30 types of wine products donated; the retailer, if any, designated by such per-31 son or association to receive, store or dispense donated wine; the dates and32 hours during which the permit is to be effective, not to exceed three (3) con-33 secutive days; and such other information as the director may require. The34 director shall collect a twenty dollar ($20.00) fee of twenty-four dollars35 ($24.00) for the event for which the permit is to be effective. Beginning36 July 1, 2027, such fee shall be twenty-eight dollars ($28.00), and begin-37 ning July 1, 2028, such fee shall be thirty-two dollars ($32.00). The di-38 rector may require that the applicant submit a report to the director after39 the benevolent, charitable or public purpose event showing the disposition40 of funds from the event. Should the director determine that the applicant or41 its representatives is violating, or has in the past violated, any law per-42 taining to the dispensing or sale of wine by a licensed retailer relating to43 hours of sale, or relating to dispensing wine to underaged persons, or has44 failed in the past to submit such information as may have been requested by45 the director, such permit may be summarily suspended by the director, prior46 to hearing, or may be denied pending a hearing. A licensed retailer may, on47 behalf of the permittee, receive or store wine to be used at the event, and48

11 may dispense such wine to attendees of the benevolent, charitable or public1 purpose event for which the permit has been issued.2

SECTION 11. SEVERABILITY. The provisions of this act are hereby de-3 clared to be severable and if any provision of this act or the application4 of such provision to any person or circumstance is declared invalid for any5 reason, such declaration shall not affect the validity of the remaining por-6 tions of this act.7

SECTION 12. An emergency existing therefor, which emergency is hereby8 declared to exist, this act shall be in full force and effect on and after9 July 1, 2026.10