Idaho Code § 49-3715: controlling authority.

Notwithstanding any other provision of law, except as provided in section 49-3708, Idaho Code, TNCs and TNC drivers are governed exclusively by this chapter. No municipality or other local entity may impose a tax on, or require a license for, a TNC, a TNC driver, or a vehicle used by a TNC driver where such tax or licenses relates to providing TNC services, or subject a TNC to the municipality or other local entity’s rate, entry, operational or other requirements.