BHA INVESTMENTS, INC. v. STATE

No. 28238.

63 P.3d 474 (2003)

138 Idaho 348

BHA INVESTMENTS, INC., an Idaho corporation, on behalf of itself and all others similarly situated, Plaintiffs-Appellants, v. STATE of Idaho, Alcohol Beverage Control Board, of the State of Idaho, Defendant-Respondent.

Supreme Court of Idaho, Boise, December 2002 Term.

January 30, 2003.


Attorney(s) appearing for the Case

Davison, Copple, Copple & Copple, Boise, for appellants. Edward J. Guerricabeitia argued.

Hon. Alan G. Lance, Attorney General, Boise, for respondent. Victor A. Ramirez argued.


SCHROEDER, Justice.

This case involves the constitutionality of a liquor license transfer fee. When BHA Investments, Inc. (BHA) sold its liquor license, it was required to pay a transfer fee equal to 10% of the sale price to the State of Idaho (the State), pursuant to I.C. § 23-908(5). BHA paid the transfer fee under protest and filed suit in district court against the State, arguing that the transfer fee is a disguised and unconstitutional tax, a taking without...

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