This bill revises the resort tax laws in Montana, specifically allowing for an additional 1% resort tax to be utilized for workforce housing, in addition to its previous use for infrastructure. The bill amends several sections of the Montana Code Annotated (MCA), including definitions related to resort areas and communities, and outlines the procedures for imposing and collecting the resort tax. Notably, it specifies that the revenue from this additional tax must be designated for either infrastructure or workforce housing, and it establishes conditions under which resort communities with populations exceeding certain limits can levy this additional tax.

The bill also includes various amendments to existing definitions and procedures, such as the criteria for what constitutes a resort area and the powers of the resort area district's board of directors. It clarifies that the additional resort tax can only be levied if approved by a majority of qualified electors and sets forth the necessary steps for presenting the tax question to voters. Additionally, it introduces restrictions on the issuance of bonds related to the resort tax revenue, ensuring that debt service payments do not exceed specified limits. Overall, the bill aims to enhance the financial resources available for workforce housing in resort areas while maintaining accountability and oversight in the use of tax revenues.

Statutes affected:
LC Text: 7-6-1501, 7-6-1503, 7-6-1504, 7-6-1541, 7-6-1542
SB0172_1(1): 7-6-1501, 7-6-1503, 7-6-1504, 7-6-1541, 7-6-1542
SB0172_1(10): 7-6-1501, 7-6-1503, 7-6-1504, 7-6-1541, 7-6-1542
SB0172_1(2): 7-6-1501, 7-6-1503, 7-6-1504, 7-6-1541, 7-6-1542
SB0172_1(3): 7-6-1501, 7-6-1503, 7-6-1504, 7-6-1541, 7-6-1542
SB0172_1(4): 7-6-1501, 7-6-1503, 7-6-1504, 7-6-1541, 7-6-1542
SB0172_1(5): 7-6-1501, 7-6-1503, 7-6-1504, 7-6-1541, 7-6-1542
SB0172_1(6): 7-6-1501, 7-6-1503, 7-6-1504, 7-6-1541, 7-6-1542
SB0172_1(7): 7-6-1501, 7-6-1503, 7-6-1504, 7-6-1541, 7-6-1542
SB0172_1(8): 7-6-1501, 7-6-1503, 7-6-1504, 7-6-1541, 7-6-1542
SB0172_1(9): 7-6-1501, 7-6-1503, 7-6-1504, 7-6-1541, 7-6-1542
SB0172_1: 7-6-1501, 7-6-1503, 7-6-1504, 7-6-1541, 7-6-1542
SB0172_2(1): 7-6-1501, 7-6-1503, 7-6-1504, 7-6-1541, 7-6-1542
SB0172_2(10): 7-6-1503, 7-6-1504, 7-6-1541, 7-6-1542
SB0172_2(11): 7-6-1501, 7-6-1503, 7-6-1504, 7-6-1541, 7-6-1542
SB0172_2(2): 7-6-1501, 7-6-1503, 7-6-1504, 7-6-1541, 7-6-1542
SB0172_2(3): 7-6-1501, 7-6-1503, 7-6-1504, 7-6-1541, 7-6-1542
SB0172_2(4): 7-6-1501, 7-6-1503, 7-6-1504, 7-6-1541, 7-6-1542
SB0172_2(5): 7-6-1501, 7-6-1503, 7-6-1504, 7-6-1541, 7-6-1542
SB0172_2(6): 7-6-1501, 7-6-1503, 7-6-1504, 7-6-1541, 7-6-1542
SB0172_2(7): 7-6-1501, 7-6-1503, 7-6-1504, 7-6-1541, 7-6-1542
SB0172_2(8): 7-6-1501, 7-6-1503, 7-6-1504, 7-6-1541, 7-6-1542
SB0172_2(9): 7-6-1501, 7-6-1503, 7-6-1504, 7-6-1541, 7-6-1542
SB0172_2: 7-6-1501, 7-6-1503, 7-6-1504, 7-6-1541, 7-6-1542
SB0172_X(1): 7-6-1503, 7-6-1504, 7-6-1541, 7-6-1542
SB0172_X(10): 7-6-1503, 7-6-1504, 7-6-1541, 7-6-1542
SB0172_X(11): 7-6-1503, 7-6-1504, 7-6-1541, 7-6-1542
SB0172_X(12): 7-6-1503, 7-6-1504, 7-6-1541, 7-6-1542
SB0172_X(13): 7-6-1503, 7-6-1504, 7-6-1541, 7-6-1542
SB0172_X(14): 7-6-1503, 7-6-1504, 7-6-1541, 7-6-1542
SB0172_X(15): 7-6-1503, 7-6-1504, 7-6-1541, 7-6-1542
SB0172_X(16): 7-6-1503, 7-6-1504, 7-6-1541, 7-6-1542
SB0172_X(17): 7-6-1503, 7-6-1504, 7-6-1541, 7-6-1542
SB0172_X(18): 7-6-1503, 7-6-1504, 7-6-1541, 7-6-1542
SB0172_X(2): 7-6-1503, 7-6-1504, 7-6-1541, 7-6-1542
SB0172_X(3): 7-6-1503, 7-6-1504, 7-6-1541, 7-6-1542
SB0172_X(4): 7-6-1503, 7-6-1504, 7-6-1541, 7-6-1542
SB0172_X(5): 7-6-1503, 7-6-1504, 7-6-1541, 7-6-1542
SB0172_X(6): 7-6-1503, 7-6-1504, 7-6-1541, 7-6-1542
SB0172_X(7): 7-6-1503, 7-6-1504, 7-6-1541, 7-6-1542
SB0172_X(8): 7-6-1503, 7-6-1504, 7-6-1541, 7-6-1542
SB0172_X(9): 7-6-1503, 7-6-1504, 7-6-1541, 7-6-1542
SB0172_X: 7-6-1503, 7-6-1504, 7-6-1541, 7-6-1542