SCHROEDER, Justice.
Upon selling its liquor license to a third party, BHA Investments, Inc. (BHA) was required to pay a transfer fee to the City of Boise (the City) equal to 7½% of the sale price, pursuant to Boise City Code section 5-05-10. BHA argues that (1) the City is not specifically authorized by Idaho statute to impose a liquor license transfer fee; (2) the fee is a disguised and unconstitutional tax; (3) the fee is an unconstitutional taking of property...
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