Idaho Code § 23-1014: License fees.

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 $ 50.00

(b) 10,000 to 100,000 gallons $100.00

(c) 100,000 to 930,000 gallons $200.00

(d) 930,000 gallons or more $500.00

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

(2) Wholesaler

(a) For each separate warehouse used for the purpose of wholesaling or dispensing beer $300.00

(3) Dealer $100.00

(4) Retailer

(a) For each store from which beer is retailed $ 50.00

(b) For each store from which a licensed retailer sells keg beer for consumption off premises $ 20.00

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.