This 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. 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 managing the resort tax. Notably, it clarifies that the additional tax can only be levied by resort communities established before January 1, 2025, if they exceed the population limit defined in the law.

The amendments also detail the process for presenting the resort tax question to qualified electors, including the necessary information that must be included in the petition or resolution. Furthermore, the bill specifies that the revenue from the additional tax must be designated for infrastructure or workforce housing, and it establishes guidelines for the issuance of bonds related to the resort tax revenue. Overall, the bill aims to enhance the financial resources available for addressing workforce housing needs in resort areas while maintaining accountability and transparency in the tax process.

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