BHA Investments, Inc. v. City of Boise
Idaho Supreme Court
1Opinion of the Court
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 7%% 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 for a public purpose without just compensation; and (4) the fee is an unjust enrichment for the City. The district court dismissed…
2Cases cited8 opinions
- Scheuer v. RhodesSupreme Court of the United States · 1974
- Coghlan v. Beta Theta Pi FraternityIdaho Supreme Court · 1999
- Payette River Property Owners Ass'n v. Board of CommissionersIdaho Supreme Court · 1999
- Rim View Trout Co. v. HigginsonIdaho Supreme Court · 1992
- Bradbury v. Idaho Judicial CouncilIdaho Supreme Court · 2001
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3Cited by10 opinions
- Roger Carl Gordon v. Shannon Lee HedrickIdaho Supreme Court · 2015
- BHA Investments, Inc. v. City of BoiseIdaho Supreme Court · 2004
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- State v. Shannon Marie McKeanIdaho Supreme Court · 2015
- Jayo Development, Inc. v. Ada County Board of EqualizationIdaho Supreme Court · 2015
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