Montana Code 7-6-1508. Establishment of resort area — taxing authority — approval by qualified electorate
7-6-1508. Establishment of resort area — taxing authority — approval by qualified electorate. (1) The establishment of a resort area for the purpose of imposing a resort tax may be initiated by a written petition to the board of county commissioners of the county in which the area is located. The petition must contain a description of the proposed resort area and must be signed by at least 15% of the qualified electors of the proposed resort area.
Terms Used In Montana Code 7-6-1508
- Resort area: means an area that:
(a)is an unincorporated area and is a defined contiguous geographic area;
(b)has a population of less than 2,500 according to the most recent federal census;
(c)derives more than 50% of its economic well-being from businesses catering to the recreational and personal needs of persons traveling to or through the area 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 area not more than 2 years prior to its establishment by the county commissioners as provided in 7-6-1508. See Montana Code 7-6-1501
(2)The petition must include a proposal to impose a resort tax within the proposed resort area, including the rate, duration, effective date, and purpose of the tax as provided in 7-6-1504.
(3)Upon receiving a petition to establish a resort area, the board of county commissioners shall present the question to the qualified electors of the proposed resort area as provided in 7-6-1504.