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 clarifies the conditions under which the additional tax can be levied. Notably, the bill removes certain definitions and stipulations regarding the characteristics of resort areas and communities, such as population limits and economic activity criteria.

Furthermore, the bill establishes that the additional resort tax can only be levied by resort communities that were established before January 1, 2025, if they exceed the population limit defined in the law. It also outlines the procedures for proposing and voting on the resort tax, including the requirement for a majority approval from qualified electors. The amendments ensure that the revenue generated from the additional tax is specifically designated for infrastructure or workforce housing projects, thereby addressing the pressing need for affordable housing 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(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