2005 Idaho Code - 54-3610 — IMPOSITION OF TAX AND PROVISION FOR LATE FEES

                                  TITLE  54
                    PROFESSIONS, VOCATIONS, AND BUSINESSES
                                  CHAPTER 36
              IDAHO GRAPE GROWERS AND WINE PRODUCERS COMMISSION
    54-3610.  IMPOSITION OF TAX AND PROVISION FOR LATE FEES. (1) From and
after the first day of July, 1995, there is hereby levied and imposed a tax
payable to the commission on all grapes grown in Idaho, for the production of
wine, and on grapes purchased outside the state for production of wine in
Idaho. The commission shall set the tax by rule and the tax on each acre of
grapes grown in Idaho shall not exceed twenty-five dollars ($25.00) per acre
annually.  The tax on each winery shall not exceed three hundred dollars
($300) annually.  Grapes and grape juice purchased from producers outside
Idaho shall be taxed in an amount not to exceed  twenty-five dollars ($25.00)
per ton or per one hundred sixty-seven (167) gallons or any portion thereof.
The purchasers of such grapes grown or grape juice produced outside the state
shall be responsible for submitting the tax to the commission.
    (2)  Any person or firm who makes payment to the commission at a date
later than that prescribed in this section or by rule may be subject to a late
payment penalty as set forth by the commission by rule. Such penalty shall not
exceed the rate of fifteen percent (15%) per annum on the amount due. In
addition to the above penalty, the commission shall be entitled to recover all
costs, fees, and reasonable attorney's fees incurred in the collection of the
tax and penalty provided for in this section.