{"data":{"id":"us-mt/7-6-1508","jurisdiction":"us-mt","citation":"7-6-1508","heading":"Establishment of resort area -- taxing authority -- approval by qualified electorate.","body":"(1) The establishment of a resort area for the purpose of imposing a resort tax may be initiated by a written petition to the board of county commissioners of the county in which the area is located. The petition must contain a description of the proposed resort area and must be signed by at least 15% of the qualified electors of the proposed resort area.\n(2) The petition must include a proposal to impose a resort tax within the proposed resort area, including the rate, duration, effective date, and purpose of the tax as provided in 7-6-1504.\n(3) Upon receiving a petition to establish a resort area, the board of county commissioners shall present the question to the qualified electors of the proposed resort area as provided in 7-6-1504.","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_0080/0070-0060-0150-0080.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:44:50Z","sha256":"bacca65f787333eede0f57a64e1a5e0c9eb367c98b811e7224baa9c06eda0d0b","source_id":"us-mt","stale":false,"prev":"us-mt/7-6-1507","next":"us-mt/7-6-1509"},"notice":"GroundRules: Original legal text. Not legal advice."}