Senate Bill No. introduced by D. Fern aims to revise resort tax laws in Montana by allowing the additional 1% resort tax to be utilized for workforce housing, alongside existing provisions for infrastructure. The bill removes several definitions from current law, including those related to the resort area and community, while introducing new definitions such as "workforce housing," which refers to rental housing with at least 20% of units being rent-restricted. The bill also amends existing sections of the Montana Code Annotated (MCA) to clarify the conditions under which resort communities can levy this additional tax, particularly emphasizing that communities exceeding certain population limits can only do so if established before January 1, 2025.

Additionally, the bill outlines the procedures for imposing or amending resort taxes, requiring approval from a majority of qualified electors. It specifies that the revenue from the additional tax must be designated for infrastructure or workforce housing, and mandates that the petition or resolution for the tax must detail the specific uses of the revenue. The bill also includes provisions for the board of directors of a resort area district to submit questions regarding the additional tax levy to the electorate, ensuring that the process aligns with existing election procedures. Overall, the bill seeks to enhance the financial resources available for addressing housing needs in resort areas while maintaining accountability through voter approval.

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(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(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