Idaho Code § 25-2802

Said license shall be paid in accordance with provisions of section 25-2801, Idaho Code, to the office or officer of the county as designated by the board of county commissioners of said county, who shall thereupon give to the person paying it a receipt reciting the owner’s name and the number of the license, and also a metal tag or disc bearing the year of issue, the name of the county, and a license number corresponding with that mentioned in the receipt. The proceeds thereof shall be paid into the general fund of the county. In the event of loss of license tag, a duplicate, so stamped, shall be provided the owner by the county, at a reasonable cost for each duplicate tag.