15-65-111. Tax rate. There is imposed on the user of accommodations a tax at a rate equal to 4% of the sales price paid by the purchaser.
History: En. Sec. 2, Ch. 607, L. 1987; amd. Sec. 2, 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