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Idaho Statutes Title 63. Revenue and Taxation § 63-2306. Monthly settlement for licenses--Application of license money

Current as of January 01, 2024 | Updated by Findlaw Staff

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.

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Cite this article: FindLaw.com - Idaho Statutes Title 63. Revenue and Taxation § 63-2306. Monthly settlement for licenses--Application of license money - last updated January 01, 2024 | https://codes.findlaw.com/id/title-63-revenue-and-taxation/id-st-sect-63-2306/

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