Montana § 7-6-1503 Limit On Resort Tax Rate -- Goods And Services Subject To Tax

Montana Statutes

§ 7-6-1503 — Limit On Resort Tax Rate -- Goods And Services Subject To Tax

Montana·Title 7 LOCAL GOVERNMENT·Ch. 6 FINANCIAL ADMINISTRATION AND TAXATION·Part 15 Resort Tax

7-6-1503 . Limit on resort tax rate -- goods and services subject to tax.

(1)(a) Except as provided in subsection (1)(b), the rate of the resort tax must be established by the election petition or resolution provided for in 7-6-1504 , but the rate may not exceed 3%.

(b)(i) Subject to subsection (1)(b)(ii), an election petition or resolution provided for in 7-6-1504 may provide for an additional resort tax levy at the rate of up to 1%. The revenue from the additional tax must be used to provide funding for infrastructure.

(ii)A resort community with a population that exceeds the population limit for a resort community in 7-6-1501 may not levy the additional resort tax provided for in subsection (1)(b)(i) unless the resort community was established before January 1, 2025.

(2)(a) The reso

Free access — add to your briefcase to read the full text and ask questions with AI

7-6-1503 . Limit on resort tax rate -- goods and services subject to tax. (1) (a) Except as provided in subsection (1)(b), the rate of the resort tax must be established by the election petition or resolution provided for in 7-6-1504 , but the rate may not exceed 3%.
(b) (i) Subject to subsection (1)(b)(ii), an election petition or resolution provided for in 7-6-1504 may provide for an additional resort tax levy at the rate of up to 1%. The revenue from the additional tax must be used to provide funding for infrastructure.
(ii) A resort community with a population that exceeds the population limit for a resort community in 7-6-1501 may not levy the additional resort tax provided for in subsection (1)(b)(i) unless the resort community was established before January 1, 2025.
(2) (a) The resort tax is a tax on the retail value of all goods and services sold, except for goods and services sold for resale, within the resort community or area by the following establishments:
(i) hotels, motels, and other lodging or camping facilities;
(ii) restaurants, fast food stores, and other food service establishments;
(iii) taverns, bars, night clubs, lounges, and other public establishments that serve beer, wine, liquor, or other alcoholic beverages by the drink; and
(iv) destination ski resorts and other destination recreational facilities.
(b) Establishments that sell luxuries shall collect a tax on such luxuries.

Montana § 7-6-1503 (Limit On Resort Tax Rate -- Goods And Services Subject To Tax) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

En. Sec. 3, Ch. 729, L. 1985; amd. Sec. 14, Ch. 370, L. 1987; amd. Sec. 3, Ch. 549, L. 1991; amd. Sec. 2, Ch. 554, L. 1995; Sec. 7-6-4463 , MCA 1995; redes. 7-6-1503 by Code Commissioner, 1997; amd. Sec. 2, Ch. 261, L. 2019; amd. Sec. 2, Ch. 425, L. 2025.