IS A LIQUOR LICENSE THE REASON BEHIND THE OPTION TAX
The State of Idaho is responsible for the laws regulating liquor. These laws are enumerated in Section 23 ALCHOLIC BEVERAGES of the Idaho State Statute.
This includes the issuance of a license to sell liquor by the drink, with restrictions.
-
-
- No license shall be issued for the sale of liquor on any premises outside the incorporated limits of any city with exceptions.
- The number of licenses issued for any city shall not exceed 1 license for each 1,500 of population except that upon proper application not more than two licenses may be issued for each incorporated city with a population of 1,500 or less.
-
The City of Crouch already has two liquor licenses issued. One at the Two Rivers Restaurant and the other at The Dirty Shame.
Other locations are limited to beer and wine.
Anyone desiring to have a liquor license to sell liquor by the drink must apply under the exceptions.
Those exceptions include:
-
-
- Golf Course
- Ski Resort
- Equestrian Facility
- Restaurant on a county or municipal airport
- Clubs such as the American Légion, Veterans of Foreign Wars and other similar organizations
- Convention Center in a city with a population of 3,000 or greater with other requirements
- Beverage and lodging facility that has been in continuous operation for at least 75 years
- Facilities within the boundaries of Indian Reservations
- Facilities owned by a gondola resort complex
- Food, conference and lodging facility constructed after May 1, 2000, containing a minimum of 35,000 square feet and 66 guest rooms
- Conference and Event Center within the city limits of a resort city that has enacted local option nonproperty taxes including a resort city tax on sales of liquor by the drink, wine and beer
-
The requirements for a Conference or Event Center are as follows:
-
-
- Must be within the city limits of a Resort City
- Must have approved a Local Option Tax (LOT) that includes “Liquor by the Drink”
- 4,000 square feet of enclosed space for conference and event purposes, exclusive of space dedicated by the licensee to the commercial Type 1 kitchen
-
This license may be renewed without regard to population or the continuation of the Local Option Tax. Once the license is issued, if the LOT tax is not renewed in 10 years, the liquor license is still valid.
The path to a liquor license includes:
-
-
- Getting annexed into the city.
- Convince the council that the City of Crouch is a Resort City and to implement a Local Option Tax.
- Make sure that “Drink by the Glass” is included in the Local Option Tax.
- Convince the residence of Crouch that a Local Option Tax will be good for the community.
- Visit the homes of residents to promote the Local Option Tax.
- Wait for the vote.
- Build the conference center.
-
Getting annexed into the city was a process for the Edge Resort. Four parcels had to be previously annexed to position the Edge Resort for annexation. These included the property annexed by Thor Oden for the Pine Grove Subdivision, and the three along the Middlefork Road.
Where the property owners of the property seeking annexation into the city aware of the Local Option Tax prior to the city council discussing it on March 11, 2020?
YES!
The lowest parcel along Middlefork Rd. applied for annexation on July 18, 2019. This was the last parcel that required annexation before the Edge Resort was qualified to apply for annexation.
The concept of the Local Option Tax wasn’t discussed before the city council until March 11, 2020. However, the Application for Annexation, dated July 18, 2019, listed the reason for annexation as “To assist City of Crouch Local Option Tax Revenue”.
The idea of a Local Option Tax must have been floating around the land development community in 2019 or before.
On June 10, 2020, the city council decided to move forward with the Local Option Tax.
On July 8,2020, Scott Leslie appeared before the city council to encourage them to continue pursing the Local Option Tax.
On August 12, 2020, the committee members were announced as: Trevor Schiefelbien, Louis Archer, Thor Oden, Greg Simione, Tim Fritzley and Scott Leslie
On December 1, 2020, Tim Fritzley filed an Application for Annexation for the parcels of the future Edge Resort location.
There must have been a lack of forward movement with the Local Option Tax Committee because on January 12, 2021 Scott Leslie again appears before the city council to urge them to continue pursuing the Local Option Tax.
On February 10, 2021, the city council approved the Application for Annexation, submitted by Tim Fritzley, annexing the Edge Resort property into the city.
On August 29, 2021, the city council approved the Local Option Tax Ordinance to go before the citizens of Crouch for a vote which included:
-
- A declaration that the City of Crouch is a RESORT CITY.
- Imposition of a LOCAL OPTION TAX that included “DRINK BY THE GLASS”
This process is now at the voting phase to be decided by the citizens of Crouch.
If the Local Option Tax receives 60% voter approval, then the Edge Resort would be eligible for a liquor license under the exception for a Resort City Convention Event Center. This license would be active regardless what happens to the Local Option Tax in the future.
Additional Pages:
IS A LIQUOR LICENSE THE REASON BEHIND THE OPTION TAX
THE TRUTH ABOUT THE LIQUOR SALES REVENUE SHARING
RESEARCH ON THE LOCAL OPTION TAX COMMITTEE REASONS THIS TAX IS NEEDED
YOUR VOTE COUNTS ONLY IF YOU CAST IT
DON’T LET APATHY GIVE THE ADVANTAGE
Regardless of your position on the Local Option Tax,
it is imperative that you cast your ballot.