Idaho Code § 23-1014

License fees.
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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 Fee
A like amount shall be paid for each separate brewery operated by the licensee.
(2) Wholesaler
(3) Dealer $100.00
(4) Retailer
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.

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