{"data":{"id":"us-mt/7-6-1509","jurisdiction":"us-mt","citation":"7-6-1509","heading":"Use of resort area tax.","body":"(1) (a) Except as provided in subsection (1)(b) or unless otherwise provided by the resolution approved by the qualified electors under 7-6-1504, the board of county commissioners shall appropriate and spend revenue derived from a resort area tax for the purpose stated in the resolution.\n(b) If the qualified electors of a resort area have established a resort area district, the district board of directors shall appropriate and spend revenue derived from a resort area tax for the purpose stated in the resolution.\n(2) If the qualified electors of a resort area have not established a resort area district, the resort area shall reimburse the board of county commissioners for costs associated with the collection, administration, and litigation of the resort area tax.","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_0090/0070-0060-0150-0090.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:44:50Z","sha256":"b2bd0c6a20dedfa5fd8ae31b1103b57974550ad70f3f7f232fe7c9f95ed08041","source_id":"us-mt","stale":false,"prev":"us-mt/7-6-1508","next":"us-mt/7-6-1510"},"notice":"GroundRules: Original legal text. Not legal advice."}