{"data":{"id":"us-mt/37-51-312","jurisdiction":"us-mt","citation":"37-51-312","heading":"No taxation by municipality.","body":"(1) A license fee or license tax may not be imposed on a real estate broker or salesperson as a condition to the practice of the broker's or salesperson's profession by a municipality or any other political subdivision of the state, including a local government with self-governing powers.\n(2) This section does not prohibit a municipality or other political subdivision of the state from imposing a general business license fee or general business license tax on an establishment as a condition of conducting business in the municipality's or other political subdivision's jurisdiction.","path":["TITLE 37. PROFESSIONS AND OCCUPATIONS","CHAPTER 51. REAL ESTATE BROKERS AND SALESPERSONS","Part 3. Licensing"],"source_url":"https://mca.legmt.gov/bills/mca/title_0370/chapter_0510/part_0030/section_0120/0370-0510-0030-0120.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:54:11Z","sha256":"a4129ea0c2a8c4e550c69c6c32c124b799f5aca0af1b3f1f9af3961176d41bb1","source_id":"us-mt","stale":false,"prev":"us-mt/37-51-311","next":"us-mt/37-51-313"},"notice":"GroundRules: Original legal text. Not legal advice."}