37-51-312. No taxation by municipality. (1) A license fee or license tax may not be imposed on a real estate broker or salesperson as a condition to the practice of the broker's or salesperson's profession by a municipality or any other political subdivision of the state, including a local government with self-governing powers.
(2) This section does not prohibit a municipality or other political subdivision of the state from imposing a general business license fee or general business license tax on an establishment as a condition of conducting business in the municipality's or other political subdivision's jurisdiction.
History: En. Sec. 11, Ch. 250, L. 1963; amd. Sec. 185, Ch. 350, L. 1974; amd. Sec. 13, Ch. 533, L. 1977; R.C.M. 1947, 66-1934(4); amd. Sec. 6, Ch. 565, L. 1995; amd. Sec. 1, Ch. 400, L. 2005.
Structure Montana Code Annotated
Title 37. Professions and Occupations
Chapter 51. Real Estate Brokers and Salespersons
37-51-301. License required -- limited to persons
37-51-303. Broker or salesperson examination
37-51-308. Broker's office -- display -- notice to department of change of address
37-51-311. Fees -- deposit of fees
37-51-312. No taxation by municipality
37-51-314. Relationship disclosure requirements
37-51-315. Vicarious liability
37-51-316. through 37-51-320 reserved
37-51-321. Unprofessional conduct -- sanction of license
37-51-323. Penalties -- criminal -- civil
37-51-324. Penalty for failure to comply with trust account requirements