Idaho § 23-404 - Distribution of moneys in liquor account

§ 23-404. Distribution of moneys in liquor account

(1) The moneys received into the liquor account shall be transferred or appropriated as follows:

(a) An amount of money equal to the actual cost of purchase of alcoholic liquor and payment of expenses of administration and operation of the division, as determined by the director and certified quarterly to the state controller, shall be transferred back to the division; provided, that the amount so transferred back for administration and operation of the division shall not exceed the amount authorized to be expended by regular appropriation authorization.

(b) Fifty percent (50%) of the balance remaining after transferring the amounts authorized by paragraph (a) of this subsection shall be transferred or appropriated pursuant to this paragraph as follows:

(i) Two million eighty thousand dollars ($2,080,000) shall be transferred annually to the substance abuse treatment fund created in section 23-408 , Idaho Code;

(ii) Eight hundred thousand dollars ($800,000) shall be transferred annually to the state community college account created in section 33-2139 , Idaho Code;

(iii) One million two hundred thousand dollars ($1,200,000) shall be transferred annually to the public school income fund as defined in section 33-903 , Idaho Code;

(iv) Six hundred fifty thousand dollars ($650,000) shall be transferred annually to the cooperative welfare fund in the dedicated fund;

(v) Six hundred eighty thousand dollars ($680,000) shall be transferred annually to the drug court, mental health court and family court services fund;

(vi) Four hundred forty thousand dollars ($440,000) shall be transferred annually to the drug and mental health court supervision fund created in section 23-409 , Idaho Code;

(vii) Two million dollars ($2,000,000) shall be transferred annually to the Idaho law enforcement fund established in section 67-2914 , Idaho Code, and shall be used exclusively for the purposes described in section 49-454 (3), Idaho Code; and

(viii) The balance shall be transferred to the general fund, after one and one-half percent (1.5%) of such balance is transferred to the peace officers standards and training fund created in section 19-5116 , Idaho Code.

(c) Fifty percent (50%) of the balance remaining after transferring the amounts authorized by paragraph (a) of this subsection shall be transferred or appropriated and paid as follows:

(i) Eighty-five percent (85%) of such balance remaining shall be transferred or appropriated as follows:

1. Two million dollars ($2,000,000) shall be transferred annually to the Idaho law enforcement fund established in section 67-2914 , Idaho Code, and shall be used exclusively for the purposes described in section 49-454 (3), Idaho Code.

2. Forty-two and three-tenths percent (42.3%) of the balance remaining after the transfer authorized by subparagraph (i)1. of this paragraph has been made is hereby appropriated to and shall be paid to the several counties. Each county shall be entitled to an amount in the proportion that liquor sales through the division in that county during the state’s previous fiscal year bear to total liquor sales through the division in the state during the state’s previous fiscal year, except that no county shall be entitled to an amount less than that county received in distributions from the liquor account during the state’s fiscal year 1981.

3. Fifty-seven and seven-tenths percent (57.7%) of the balance remaining after the transfer authorized by subparagraph (i)1. of this paragraph has been made is hereby appropriated to and shall be paid to the several cities. Amounts paid to the several cities shall be distributed as follows:

(A) Ninety percent (90%) of the amount appropriated to the cities shall be distributed to those cities that have a liquor store or distribution station located within the corporate limits of the city. Each such city shall be entitled to an amount in the proportion that liquor sales through the division in that city during the state’s previous fiscal year bear to total liquor sales through the division in the state during the state’s previous fiscal year, except that no city shall be entitled to an amount less than that city received in distributions from the liquor account during the state’s fiscal year 1981;

(B) Ten percent (10%) of the amount appropriated to the cities shall be distributed to those cities that do not have a liquor store or distribution station located within the corporate limits of the city. Each such city shall be entitled to an amount in the proportion that its population bears to the population of all cities in the state that do not have a liquor store or distribution station located within the corporate limits of the city, except that no city shall be entitled to an amount less than that city received in distributions from the liquor account during the state’s fiscal year 1981.

(ii) Fifteen percent (15%) of such balance remaining is hereby appropriated to the several counties for deposit in the district court fund. Such funds shall be dedicated to provide for the suitable and adequate quarters of the magistrate division of the district court, including the facilities and equipment necessary to make the space provided functional for its intended use, and shall provide for the staff personnel, supplies and other expenses of the magistrate division. Amounts paid to the several counties pursuant to this subparagraph shall be distributed as follows:

1. The first four hundred forty thousand dollars ($440,000) shall be distributed to each of the forty-four (44) counties in equal amounts;

2. Fifty percent (50%) of the remaining funds shall be distributed to the forty-four (44) counties in proportion to the population of the county in relation to the population of the state; and

3. Fifty percent (50%) of the remaining funds shall be distributed to the forty-four (44) counties in proportion to the number of misdemeanor and infraction filings initiated by city law enforcement officers in the county during the state’s previous fiscal year in relation to the proportion of the number of misdemeanor and infraction filings initiated by all city law enforcement officers in the state.

(2) All transfers and distributions shall be made periodically, but not less frequently than quarterly, but the apportionments made to any county or city that may during the succeeding three (3) year period be found to have been in error either of computation or transmittal shall be corrected during the fiscal year of discovery by a reduction of apportionments in the case of over-apportionment or by an increase of apportionments in the case of under-apportionment. The decision of the director on entitlements of counties and cities shall be final and shall not be subject to judicial review.

(3) For purposes of this section, "city law enforcement officer" means an individual, either employed directly by a city or by way of a contract for law enforcement services with another city or county, authorized to investigate, enforce, prosecute or punish violations of city or state statutes, ordinances or regulations.

[23-404, added 1982, ch. 255, sec. 4, p. 655; am. 1983, ch. 117, sec. 2, p. 259; am. 1984, ch. 120, sec. 1, p. 277; am. 1994, ch. 180, sec. 37, p. 451; am. 2006, ch. 289, sec. 1, p. 886; am. 2007, ch. 141, sec. 1, p. 407; am. 2008, ch. 252, sec. 1, p. 738; am. 2009, ch. 23, sec. 31, p. 61; am. 2013, ch. 187, sec. 1, p. 447; am. 2018, ch. 87, sec. 1, p. 191; am. 2018, ch. 264, sec. 2, p. 630; am. 2019, ch. 218, sec. 1, p. 659; am. 2022, ch. 50, sec. 2, p. 152; am. 2026, ch. 324, sec. 1, p. 1288.]