ALCOHOLIC BEVERAGES
CHAPTER 4
LIQUOR FUND
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) From
fiscal year 2006 through fiscal year 2009, forty percent (40%) of
the balance remaining after transferring the amounts authorized by
paragraph (a) of this subsection shall be transferred or appropriated
pursuant to this paragraph (b). Beginning in fiscal year 2010 the
percentage transferred pursuant to this paragraph (b) shall increase
to forty-two percent (42%) with an increase of two percent (2%) for
each subsequent fiscal year thereafter until fiscal year 2014 when
such percentage shall be fifty percent (50%).
(i) For
fiscal year 2006 and through fiscal year 2009, one million eight hundred
thousand dollars ($1,800,000) shall be appropriated and paid to the
cities and counties as set forth in paragraphs (c)(i) and (c)(ii)
of this subsection;
(ii) Two
million eighty thousand dollars ($2,080,000) shall be transferred
annually to the substance abuse treatment fund, which is created in
section 23-408, Idaho Code; (iii) Six
hundred thousand dollars ($600,000) shall be transferred annually
to the community college account, created in section 33-2139, Idaho
Code; (iv) 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; (v) Six
hundred fifty thousand dollars ($650,000) shall be transferred annually
to the cooperative welfare account in the dedicated fund;
(vi) Six
hundred eighty thousand dollars ($680,000) shall be transferred annually
to the drug court, mental health court and family court services fund;
(vii) Four
hundred forty thousand dollars ($440,000) shall be transferred annually
to the drug and mental health court supervision fund which is created
in section 23-409, Idaho Code;
and (viii) The balance
shall be transferred to the general fund.
(c) The
remainder of the moneys received in the liquor account shall be appropriated
and paid as follows:
(i) Forty
percent (40%) of the balance remaining after the transfers authorized
by paragraphs (a) and (b) of this subsection have 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.
(ii) Sixty
percent (60%) of the balance remaining after the transfers authorized
by paragraphs (a) and (b) of this subsection have been made is hereby
appropriated to and shall be paid to the several cities as follows:
1. Ninety
percent (90%) of the amount appropriated to the cities shall be distributed
to those cities which 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;
2. Ten percent
(10%) of the amount appropriated to the cities shall be distributed
to those cities which 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 that city's population
bears to the population of all cities in the state which 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.
(2) All
transfers and distributions shall be made periodically, but not less
frequently than quarterly but, the apportionments made to any county
or city, which 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.
Idaho Statutes