All cities and villages within the county, upon resolution duly passed and approved and presented to the board of county commissioners, may authorize said ambulance service to operate within the boundaries of said city or village, but the failure of any such governing body to authorize said ambulance service to operate within the limits of said village or city shall not affect the right of the board of county commissioners to levy the tax authorized under section 31-3901, Idaho Code.
Idaho Code § 31-3905