15-65-112. Collection and reporting. (1) The seller of accommodations shall collect the tax imposed by 15-65-111.
(2) The seller shall report to the department of revenue, at the end of each calendar quarter, the gross receipts collected during that quarter attributable to the sales price paid by the purchaser. The report is due on or before the last day of the month following the end of the calendar quarter and must be accompanied by a payment in an amount equal to the tax required to be collected under this section.
History: En. Sec. 3, Ch. 607, L. 1987; amd. Sec. 5, Ch. 676, L. 1991; amd. Sec. 3, 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