15-65-101. Definitions. For purposes of this part, the following definitions apply:
(1) "Accommodations" has the meaning provided in 15-68-101.
(2) "Council" means the tourism advisory council established in 2-15-1816.
(3) "Indian tourism region" includes the area recognized as being historically associated with the federally recognized reservations in Montana and the Little Shell Chippewa tribe.
(4) "Nonprofit convention and visitors bureau" means a nonprofit corporation organized under Montana law and recognized by a majority of the governing body in the city, consolidated city-county, resort area, or resort area district in which the bureau is located.
(5) "Person" has the meaning provided in 15-68-101.
(6) "Purchaser" has the meaning provided in 15-68-101.
(7) "Regional nonprofit tourism corporation" means a nonprofit corporation organized under Montana law and recognized by the council as the entity for promoting tourism within one of several regions established by executive order of the governor.
(8) "Resort area" means an area established pursuant to 7-6-1508.
(9) "Resort area district" has the meaning provided in 7-6-1501.
(10) "Sales price" has the meaning provided in 15-68-101.
(11) "Seller" has the meaning provided in 15-68-101.
(12) "Short-term rental marketplace" has the meaning provided in 15-68-101.
History: En. Sec. 1, Ch. 607, L. 1987; amd. Sec. 1, Ch. 195, L. 2001; amd. Sec. 195, Ch. 49, L. 2015; amd. Sec. 2, Ch. 405, L. 2017; amd. Sec. 1, Ch. 240, L. 2021; amd. Sec. 1, Ch. 484, L. 2021.
Structure Montana Code Annotated
Chapter 65. Lodging Facility Use Tax
15-65-102. Rulemaking authority
15-65-103. through 15-65-110 reserved
15-65-112. Collection and reporting
15-65-115. Failure to pay or file -- penalty and interest -- review -- interest
15-65-116. Credit for overpayment -- interest on overpayment
15-65-117. through 15-65-120 reserved
15-65-121. Distribution of tax proceeds
15-65-123. through 15-65-130 reserved
15-65-131. State agencies to account for in-state lodging expenditures