15-65-101. Definitions. For purposes of this part, the following definitions apply: (1) ”Accommodations” has the meaning provided in 15-68-101. (2) ”Council” means the tourism advisory council established in 2-15-1816. (3) ”Indian tourism region” includes the area recognized as being historically associated with the federally recognized reservations in Montana and the Little Shell Chippewa tribe. (4) ”Nonprofit convention and visitors bureau” […]
15-65-102. Rulemaking authority. The department of revenue shall adopt such rules as may be necessary to implement and administer this part. History: En. Sec. 11, Ch. 607, L. 1987.
15-65-103 through 15-65-110 reserved.
15-65-111. Tax rate. There is imposed on the user of accommodations a tax at a rate equal to 4% of the sales price paid by the purchaser. History: En. Sec. 2, Ch. 607, L. 1987; amd. Sec. 2, Ch. 484, L. 2021.
15-65-112. Collection and reporting. (1) The seller of accommodations shall collect the tax imposed by 15-65-111. (2) The seller shall report to the department of revenue, at the end of each calendar quarter, the gross receipts collected during that quarter attributable to the sales price paid by the purchaser. The report is due on or before the […]
15-65-113. Audits — records. (1) The department of revenue may audit the books and records of any seller to ensure that the proper amount of tax imposed by 15-65-111 has been collected. An audit may be done on the premises of the seller or at any other convenient location. (2) The department may request the seller to […]
15-65-114. Seller’s permit — application to department — collection by short-term rental marketplace. (1) Before engaging in business within the state, a seller of accommodations must obtain a seller’s permit in accordance with 15-68-401. (2) A short-term rental marketplace shall register with the department of revenue and collect the tax imposed by this chapter as provided in […]
15-65-115. Failure to pay or file — penalty and interest — review — interest. (1) A seller who fails to file the report as required by 15-65-112 must be assessed a penalty as provided in 15-1-216. The department may waive any penalty as provided in 15-1-206. (2) A seller who fails to make payment or fails to […]
15-65-116. Credit for overpayment — interest on overpayment. (1) If the department determines that the amount of tax, penalty, or interest paid for any year is more than the amount due, the amount of the overpayment must be credited against any tax, penalty, or interest then due from the taxpayer and the balance refunded to the […]
15-65-117 through 15-65-120 reserved.
15-65-121. (Temporary) Distribution of tax proceeds. (1) The proceeds of the tax imposed by 15-65-111 must, in accordance with the provisions of 17-2-124, be deposited in an account in the state special revenue fund to the credit of the department. The department may spend from that account in accordance with an expenditure appropriation by the legislature […]
15-65-122. Qualification of nonprofit entities for receipt of funds — limitation on administrative costs. (1) The department of revenue shall provide the council with quarterly reports of regional tax proceeds and tax proceeds of cities, consolidated city-counties, resort areas, and resort area districts that qualify for disbursement of funds under 15-65-121. (2) Funds may not be disbursed […]
15-65-123 through 15-65-130 reserved.
15-65-131. State agencies to account for in-state lodging expenditures. Each state agency shall account for in-state lodging expenditures in a manner that will enable the department to determine total expenditures for in-state lodging by state agencies in order to make a deposit of a portion of the tax proceeds imposed by 15-65-111 in the state general […]
15-65-132 through 15-65-135 reserved.
15-65-136. Terminated. Sec. 39, Ch. 15, Sp. L. July 1992. History: En. Sec. 15, Ch. 15, Sp. L. July 1992; amd. Sec. 17, Ch. 455, L. 1993.
