Idaho Code § 23-953
Nothing contained in this chapter shall prohibit the issuance of a license to the owner, operator or lessee of a racing facility, even if situated outside the incorporated limits of a city. A "racing facility" means an actual, bona fide racing facility located on not less than twenty (20) contiguous acres with permanently erected seating of not less than one thousand (1,000) capacity, and which has a license to conduct pari-mutuel racing. The provisions of section 23-910, Idaho Code, shall apply to licenses issued under the provisions of this section. The fees for licenses granted under the provisions of this section shall be the same as those prescribed for golf courses as set forth in section 23-904, Idaho Code. Licenses issued under the provisions of this section are not transferable.
Idaho Code § 23-953