Idaho Code § 23-954
Nothing contained in this chapter shall prohibit the issuance of a license to the owner, operator or lessee of a theme park, even if situated outside the incorporated limits of a city. A "theme park" means a facility located on not less than forty (40) contiguous acres, and permanently constructed for the purpose of conducting, presenting or providing activities and services normally related to family oriented entertainment and recreational programs, which is open to the public and which provides meeting facilities. 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.
Idaho Code § 23-954