{"data":{"id":"us-mt/7-6-1503","jurisdiction":"us-mt","citation":"7-6-1503","heading":"Limit on resort tax rate -- goods and services subject to tax.","body":"(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%.\n(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.\n(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.\n(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:\n(i) hotels, motels, and other lodging or camping facilities;\n(ii) restaurants, fast food stores, and other food service establishments;\n(iii) taverns, bars, night clubs, lounges, and other public establishments that serve beer, wine, liquor, or other alcoholic beverages by the drink; and\n(iv) destination ski resorts and other destination recreational facilities.\n(b) Establishments that sell luxuries shall collect a tax on such luxuries.","path":["TITLE 7. LOCAL GOVERNMENT","CHAPTER 6. FINANCIAL ADMINISTRATION AND TAXATION","Part 15. Resort Tax"],"source_url":"https://mca.legmt.gov/bills/mca/title_0070/chapter_0060/part_0150/section_0030/0070-0060-0150-0030.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:44:50Z","sha256":"3df4c4067b601bf6406dd66ac1195b00c06de7d0d6b44cb1088883761f53c568","source_id":"us-mt","stale":false,"prev":"us-mt/7-6-1502","next":"us-mt/7-6-1504"},"notice":"GroundRules: Original legal text. Not legal advice."}