Montana Code 7-6-1502. Resort community taxing authority — specific delegation
7-6-1502. Resort community taxing authority — specific delegation. As required by 7-1-112, 7-6-1501 through 7-6-1507 specifically delegate to the qualified electors of each respective resort community the power to authorize their municipality to impose a resort tax within the corporate boundary of the municipality as provided in 7-6-1501 through 7-6-1507.
Terms Used In Montana Code 7-6-1502
- Resort community: means a community that:
(a)is an incorporated municipality;
(b)has a population of less than 5,500 according to the most recent federal census;
(c)derives more than 50% of its economic well-being related to current employment from businesses catering to the recreational and personal needs of persons traveling to or through the municipality for purposes not related to their income production and excluding economic activity from health care, schools, government, and other services that primarily benefit residents; and
(d)has been designated by the department of commerce as a resort community not more than 2 years before the petition of the electors or resolution of the governing body. See Montana Code 7-6-1501