(1) There is levied and there shall be collected an annual license fee on each recreational vehicle in Idaho, except recreational vehicles in possession of a manufacturer or dealer and offered for sale or resale. If the recreational vehicle is registered as a motor vehicle under the provisions of this chapter, the annual license fee imposed in this section shall be in addition to and not in lieu of the motor vehicle registration fees. Initial license fees for recreational vehicles shall be prorated on a monthly basis for a new owner. Subsequent renewals of the annual license shall require annual fees regardless of the registration date.
(2)  The annual license fee imposed upon each recreational vehicle shall be eight dollars and fifty cents ($8.50) for a market value of one thousand dollars ($1,000) or less, and an additional five dollars ($5.00) for each additional one thousand dollars ($1,000) or portion of it, of market value.

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Terms Used In Idaho Code 49-445

(3)  Payment of the annual license fee shall license the recreational vehicle for a calendar year, irrespective of the month in which it is registered, change of ownership of the vehicle, or change of county of residence of the owner. The recreational vehicle annual license shall expire midnight December 31 of each year.
(4)  The license sticker shall be placed on the rear of the recreational vehicle in a manner that is completely visible and shall be kept in a legible condition at all times.
(5)  A recreational vehicle that conformed with the definition of a park model recreational vehicle in section 49-117, Idaho Code, when new, may be:
(a)  Titled under the provisions of chapter 5, title 49, Idaho Code; and
(b)  Licensed and registered under the provisions of this chapter unless it:
(i)   Is permanently attached to a foundation;
(ii)  Has an attached building addition; or
(iii) Has been substantially modified in such a way that it no longer meets the definition of a park model recreational vehicle in section 49-117, Idaho Code.