The bill revises existing resort tax laws in Montana, specifically allowing for an additional 1% resort tax to be utilized for workforce housing, in addition to infrastructure funding. It amends several sections of the Montana Code Annotated (MCA), including definitions related to resort areas and communities, and outlines the procedures for imposing and amending resort taxes. Notably, the bill removes certain definitions and criteria that previously limited the scope of resort areas and communities, such as population thresholds and specific economic activity requirements.

Key amendments include the stipulation that the additional resort tax revenue must be designated for either infrastructure or workforce housing, and it introduces a provision that allows resort communities with populations exceeding the previous limits to levy this additional tax, provided they were established before January 1, 2025. The bill also clarifies the election procedures for implementing the resort tax and the powers of resort area districts regarding tax revenue and bond issuance. Overall, the legislation aims to enhance funding options for essential community needs in resort areas.

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(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