Montana Code Annotated
Part 15. Resort Tax
7-6-1502. Resort community taxing authority -- specific delegation

7-6-1502. Resort community taxing authority -- specific delegation. As required by 7-1-112, 7-6-1501 through 7-6-1507 specifically delegate to the qualified electors of each respective resort community the power to authorize their municipality to impose a resort tax within the corporate boundary of the municipality as provided in 7-6-1501 through 7-6-1507.
History: En. Sec. 2, Ch. 729, L. 1985; Sec. 7-6-4462, MCA 1995; redes. 7-6-1502 by Code Commissioner, 1997; amd. Sec. 81, Ch. 49, L. 2015.

Structure Montana Code Annotated

Montana Code Annotated

Title 7. Local Government

Chapter 6. Financial Administration and Taxation

Part 15. Resort Tax

7-6-1501. Definitions

7-6-1502. Resort community taxing authority -- specific delegation

7-6-1503. Limit on resort tax rate -- goods and services subject to tax

7-6-1504. Resort tax -- election required -- procedure -- notice

7-6-1505. Resort tax administration

7-6-1506. Use of resort community tax revenue -- bond issue -- pledge

7-6-1507. Resort community tax -- property tax relief

7-6-1508. Establishment of resort area -- taxing authority -- approval by qualified electorate

7-6-1509. Use of resort area tax

7-6-1510. through 7-6-1530 reserved

7-6-1531. Repealed

7-6-1532. Resort area district authorized

7-6-1533. Petition to create resort area district

7-6-1534. Resort area district -- notice of petition -- hearing required

7-6-1535. Resort area district -- hearing on petition

7-6-1536. Resort area district -- election required -- notice

7-6-1537. Repealed

7-6-1538. Repealed

7-6-1539. Resolution creating resort area district upon favorable vote

7-6-1540. Resort area district -- certificate of incorporation from secretary of state

7-6-1541. General powers of resort area district

7-6-1542. Resort area district board powers related to resort tax revenue -- bonds -- election -- restrictions

7-6-1543. Resort area district governed by board -- composition -- qualifications -- term of office

7-6-1544. Resort area district board election

7-6-1545. Repealed

7-6-1546. Resort area district board -- vacancy

7-6-1547. Resort area district board -- meetings

7-6-1548. Referendum to dissolve resort area district

7-6-1549. Repealed

7-6-1550. Resolution dissolving resort area district upon favorable vote

7-6-1551. Annexation of property into resort area district -- election