Montana Code Annotated
Part 15. Resort Tax
7-6-1508. Establishment of resort area -- taxing authority -- approval by qualified electorate

7-6-1508. Establishment of resort area -- taxing authority -- approval by qualified electorate. (1) The establishment of a resort area for the purpose of imposing a resort tax may be initiated by a written petition to the board of county commissioners of the county in which the area is located. The petition must contain a description of the proposed resort area and must be signed by at least 15% of the qualified electors of the proposed resort area.
(2) The petition must include a proposal to impose a resort tax within the proposed resort area, including the rate, duration, effective date, and purpose of the tax as provided in 7-6-1504.
(3) Upon receiving a petition to establish a resort area, the board of county commissioners shall present the question to the qualified electors of the proposed resort area as provided in 7-6-1504.
History: En. Sec. 2, Ch. 549, L. 1991; Sec. 7-6-4468, MCA 1995; redes. 7-6-1508 by Code Commissioner, 1997; amd. Sec. 85, Ch. 49, L. 2015.

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