There is a newer version
of
this Section
2018 Idaho Statutes
Title 63 - REVENUE AND TAXATION
Chapter 23 - LICENSE TAXES
Section 63-2306 - MONTHLY SETTLEMENT FOR LICENSES — APPLICATION OF LICENSE MONEY.
Universal Citation: ID Code § 63-2306 (2018)
63-2306. MONTHLY SETTLEMENT FOR LICENSES — APPLICATION OF LICENSE MONEY. On the first Monday in each month the treasurer shall pay into the county treasury all money collected from all licenses sold during the preceding month upon the certificate of the county auditor, and shall file a statement or report each month with the county auditor showing the amount of licenses collected in each school district to be apportioned in the following manner:
(1) If by applicants within an incorporated city or city acting under special charter:
(a) Thirty percent (30%) to the school district in which the licenses are collected for general revenue purposes;
(b) Forty percent (40%) for general revenue purposes of the city; and
(c) Thirty percent (30%) to the county current expense fund.
(2) If by applicants without an incorporated city:
(a) Fifty percent (50%) to the school district in which the licenses are collected; and
(b) Fifty percent (50%) to the county current expense fund.
History:
[63-2306, added 1995, ch. 206, sec. 2, p. 702.]
Disclaimer: These codes may not be the most recent version. Idaho may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
