reglab/housing_qa huggingface dataset:
MT Code § 7-6-1505 (2021)
2021 Montana Code Annotated|Title 7. Local Government|Chapter 6. Financial Administration and Taxation|Part 15. Resort Tax|7-6-1505. Resort tax administration

  7-6-1505. Resort tax administration. (1) In this section, "governing body" means:   (a) the governing body of a resort community;   (b) if the resort tax has been approved by the qualified electors of a resort area, the board of county commissioners; or   (c) if the qualified electors of the resort area establish a resort area district, the district board of directors.   (2) Not less than 30 days prior to the date that the resort tax becomes effective, the governing body shall enact an administrative ordinance governing the collection and reporting of the resort taxes. This administrative ordinance may be amended at any time as may be necessary to effectively administer the resort tax.   (3) The administrative ordinance must specify:   (a) the times that taxes collected by businesses are to be remitted to the governing body;   (b) the office, officer, or employee of the governing body responsible for receiving and accounting for the resort tax receipts;   (c) the office, officer, or employee of the governing body responsible for enforcing the collection of resort taxes and the methods and procedures to be used in enforcing the collection of resort taxes due; and   (d) the penalties for failure to report taxes due, failure to remit taxes due, and violations of the administrative ordinance. The penalties may include:   (i) criminal penalties not to exceed a fine of $1,000 or 6 months' imprisonment, or both;   (ii) civil penalties if the governing body prevails in a suit for the collection of resort taxes, not to exceed 50% of the resort taxes found due plus the costs and attorney fees incurred by the governing body in the action;   (iii) revocation of a county or municipal business license held by the offender; and   (iv) any other penalties that may be applicable for violation of an ordinance.   (4) The administrative ordinance may include:   (a) further clarification and specificity in the categories of goods and services that are subject to the resort tax consistent with 7-6-1503;   (b) authorization for business administration and prepayment discounts. The discount authorization may allow each vendor and commercial establishment to:   (i) withhold up to 5% of the resort taxes collected to defray their costs for the administration of the tax collection; or   (ii) receive a refund of up to 5% of the resort tax payment received from them by the governing body 10 days prior to the collection due date established by the administrative ordinance.   (c) other administrative details necessary for the efficient and effective administration of the tax.   History: En. Sec. 5, Ch. 729, L. 1985; amd. Sec. 5, Ch. 549, L. 1991; amd. Sec. 21, Ch. 327, L. 1997; Sec. 7-6-4465, MCA 1995; redes. 7-6-1505 by Code Commissioner, 1997; amd. Sec. 83, Ch. 49, L. 2015.
MT Code § 7-6-1506 (2021)
2021 Montana Code Annotated|Title 7. Local Government|Chapter 6. Financial Administration and Taxation|Part 15. Resort Tax|7-6-1506. Use of resort community tax revenue -- bond issue -- pledge

  7-6-1506. Use of resort community tax revenue -- bond issue -- pledge. (1) Unless otherwise restricted by the voter-approved tax authorization provided for in 7-6-1504, a resort community or a resort area district may appropriate and expend revenue derived from a resort tax for any activity, undertaking, or administrative service that the municipality or resort area district is authorized by law to perform, including costs resulting from the imposition of the tax.   (2) A resort community may issue bonds to provide, install, or construct any of the public facilities, improvements, or undertakings authorized under 7-7-4101, 7-7-4404, and 7-12-4102.   (3) Bonds issued under this section must be authorized by a resolution of the governing body, stating the terms, conditions, and covenants of the municipality or resort area district as the governing body considers appropriate. The bonds may be sold at a discount at a public or private sale.   (4) A resort community may pledge for repayment of bonds issued under this section the revenue derived from a resort tax, special assessments levied for and revenue collected from the facilities, improvements, or undertakings for which the bonds are issued, and any other source of revenue authorized by the legislature to be imposed or collected by the resort community. The bonds do not constitute debt for purposes of any statutory debt limitation, provided that in the resolution authorizing the issuance of the bonds, the municipality determines that the resort tax revenue, special assessments levied for and revenue from the facilities, improvements, or undertakings, or other sources of revenue, if any, pledged to the payment of the bonds will be sufficient in each year to pay the principal and interest on the bonds when due.   (5) Bonds may not be issued pledging proceeds of the resort tax for repayment unless the municipality in the resolution authorizing issuance of the bonds determines that in any fiscal year the annual revenue expected to be derived from the resort tax, less the amount required to reduce property taxes pursuant to 7-6-1507, equals at least 125% of the average amount of the principal and interest payable from the resort tax revenue on the bonds and any other outstanding bonds payable from the resort tax except any bonds to be refunded upon the issuance of the proposed bonds.   History: En. Sec. 6, Ch. 729, L. 1985; amd. Sec. 1, Ch. 40, L. 1987; Sec. 7-6-4466, MCA 1995; redes. 7-6-1506 by Code Commissioner, 1997; amd. Sec. 1, Ch. 232, L. 2013; amd. Sec. 84, Ch. 49, L. 2015.
MT Code § 7-6-1507 (2021)
2021 Montana Code Annotated|Title 7. Local Government|Chapter 6. Financial Administration and Taxation|Part 15. Resort Tax|7-6-1507. Resort community tax -- property tax relief

  7-6-1507. Resort community tax -- property tax relief. (1) Annually anticipated receipts from the resort tax must be applied to reduce the municipal property tax levy for the fiscal year in an amount equal to at least 5% of the resort tax revenues derived during the preceding fiscal year.   (2) A resort community that received more resort tax revenues than had been included in the annual municipal budget shall establish a municipal property tax relief fund. All resort tax revenues received in excess of the budget amount must be placed in the fund. The entire fund must be used to replace municipal property taxes in the ensuing fiscal year.   History: En. Sec. 7, Ch. 729, L. 1985; Sec. 7-6-4467, MCA 1995; redes. 7-6-1507 by Code Commissioner, 1997.
MT Code § 7-6-1508 (2021)
2021 Montana Code Annotated|Title 7. Local Government|Chapter 6. Financial Administration and Taxation|Part 15. Resort Tax|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.   (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.   History: En. Sec. 2, Ch. 549, L. 1991; Sec. 7-6-4468, MCA 1995; redes. 7-6-1508 by Code Commissioner, 1997; amd. Sec. 85, Ch. 49, L. 2015.
MT Code § 7-6-1509 (2021)
2021 Montana Code Annotated|Title 7. Local Government|Chapter 6. Financial Administration and Taxation|Part 15. Resort Tax|7-6-1509. Use of resort area tax

  7-6-1509. Use of resort area tax. (1) (a) Except as provided in subsection (1)(b) or unless otherwise provided by the resolution approved by the qualified electors under 7-6-1504, the board of county commissioners shall appropriate and spend revenue derived from a resort area tax for the purpose stated in the resolution.   (b) If the qualified electors of a resort area have established a resort area district, the district board of directors shall appropriate and spend revenue derived from a resort area tax for the purpose stated in the resolution.   (2) If the qualified electors of a resort area have not established a resort area district, the resort area shall reimburse the board of county commissioners for costs associated with the collection, administration, and litigation of the resort area tax.   History: En. Sec. 6, Ch. 549, L. 1991; amd. Sec. 22, Ch. 327, L. 1997; Sec. 7-6-4469, MCA 1995; redes. 7-6-1509 by Code Commissioner, 1997; amd. Sec. 86, Ch. 49, L. 2015.
MT Code § 7-6-1510 (2021)
2021 Montana Code Annotated|Title 7. Local Government|Chapter 6. Financial Administration and Taxation|Part 15. Resort Tax|7-6-1510. through 7-6-1530 reserved

  7-6-1510 through 7-6-1530 reserved.
MT Code § 7-6-1531 (2021)
2021 Montana Code Annotated|Title 7. Local Government|Chapter 6. Financial Administration and Taxation|Part 15. Resort Tax|7-6-1531. Repealed

  7-6-1531. Repealed. Sec. 262, Ch. 49, L. 2015.   History: En. Sec. 1, Ch. 327, L. 1997.
MT Code § 7-6-1532 (2021)
2021 Montana Code Annotated|Title 7. Local Government|Chapter 6. Financial Administration and Taxation|Part 15. Resort Tax|7-6-1532. Resort area district authorized

  7-6-1532. Resort area district authorized. The qualified electors of a resort area may create a resort area district by proceeding under the provisions of 7-6-1533 through 7-6-1536, 7-6-1539 through 7-6-1544, 7-6-1546 through 7-6-1548, and 7-6-1550.   History: En. Sec. 2, Ch. 327, L. 1997; amd. Sec. 87, Ch. 49, L. 2015.
MT Code § 7-6-1533 (2021)
2021 Montana Code Annotated|Title 7. Local Government|Chapter 6. Financial Administration and Taxation|Part 15. Resort Tax|7-6-1533. Petition to create resort area district

  7-6-1533. Petition to create resort area district. (1) The qualified electors of a resort area may present, at a regular meeting, a petition requesting the establishment of a resort area district to the board of county commissioners of the county in which the proposed resort area district is located. The petition must be signed by at least 10% of the qualified electors of the resort area.   (2) When the area to be included within the proposed resort area district lies in more than one county, the qualified electors shall present a petition to the board of county commissioners in each county. Each petition must contain the signatures of at least 10% of the qualified electors of that county.   (3) The petition must include a description or map of the existing resort area boundaries. The petition may not describe proposed resort area district boundaries that are different from the existing resort area boundaries designated pursuant to 7-6-1508.   History: En. Sec. 3, Ch. 327, L. 1997; amd. Sec. 88, Ch. 49, L. 2015.
MT Code § 7-6-1534 (2021)
2021 Montana Code Annotated|Title 7. Local Government|Chapter 6. Financial Administration and Taxation|Part 15. Resort Tax|7-6-1534. Resort area district -- notice of petition -- hearing required

  7-6-1534. Resort area district -- notice of petition -- hearing required. (1) The board of county commissioners shall publish the text of the petition described in 7-6-1533, as provided in 7-1-2121, in each county in which the proposed resort area district lies and shall publish the date, time, and place that a public hearing on the petition will be held.   (2) In addition to the requirements of subsection (1), the board of county commissioners shall publish the text of the petition described in 7-6-1533 in a newspaper of general circulation in the county within which the proposed resort area district lies.   (3) A person wishing to comment on the creation of the proposed resort area district may file, by first-class mail or otherwise, comments with the clerk and recorder of the county in which the proposed resort area district lies.   (4) If the resort area lies within two or more counties, the provisions of this section apply to each county.   History: En. Sec. 4, Ch. 327, L. 1997.
MT Code § 7-6-1535 (2021)
2021 Montana Code Annotated|Title 7. Local Government|Chapter 6. Financial Administration and Taxation|Part 15. Resort Tax|7-6-1535. Resort area district -- hearing on petition

  7-6-1535. Resort area district -- hearing on petition. (1) At the hearing for which notification has occurred under 7-6-1534, the board of county commissioners shall accept comments supporting and opposing the petition. The board of county commissioners may adjourn the hearing from time to time, but the hearing must be completed within 4 weeks of its commencement.   (2) Upon concluding the hearing on the petition, the board of county commissioners shall determine whether the petition complies with the requirements of 7-6-1533 through 7-6-1536, 7-6-1539 through 7-6-1544, 7-6-1546 through 7-6-1548, and 7-6-1550 and enter its determination into the minutes of a regularly scheduled meeting.   History: En. Sec. 5, Ch. 327, L. 1997; amd. Sec. 89, Ch. 49, L. 2015.
MT Code § 7-6-1536 (2021)
2021 Montana Code Annotated|Title 7. Local Government|Chapter 6. Financial Administration and Taxation|Part 15. Resort Tax|7-6-1536. Resort area district -- election required -- notice

  7-6-1536. Resort area district -- election required -- notice. (1) Upon a determination that the petition complies with the provisions of 7-6-1533 through 7-6-1536, 7-6-1539 through 7-6-1544, 7-6-1546 through 7-6-1548, and 7-6-1550, the board of county commissioners of each county in which the resort area lies shall conduct an election in accordance with Title 13, chapter 1, part 5.   (2) Notice of the election must be made as provided in 13-1-108 and must:   (a) describe the purpose of the proposed resort area district; and   (b) state the name of the proposed resort area district, which must include the words "resort area district".   History: En. Sec. 6, Ch. 327, L. 1997; amd. Sec. 90, Ch. 49, L. 2015.
MT Code § 7-6-1537 (2021)
2021 Montana Code Annotated|Title 7. Local Government|Chapter 6. Financial Administration and Taxation|Part 15. Resort Tax|7-6-1537. Repealed

  7-6-1537. Repealed. Sec. 262, Ch. 49, L. 2015.   History: En. Sec. 7, Ch. 327, L. 1997.
MT Code § 7-6-1538 (2021)
2021 Montana Code Annotated|Title 7. Local Government|Chapter 6. Financial Administration and Taxation|Part 15. Resort Tax|7-6-1538. Repealed

  7-6-1538. Repealed. Sec. 262, Ch. 49, L. 2015.   History: En. Sec. 8, Ch. 327, L. 1997.
MT Code § 7-6-1539 (2021)
2021 Montana Code Annotated|Title 7. Local Government|Chapter 6. Financial Administration and Taxation|Part 15. Resort Tax|7-6-1539. Resolution creating resort area district upon favorable vote

  7-6-1539. Resolution creating resort area district upon favorable vote. (1) If a majority of the votes cast on the question of creating the resort area district are in favor of creating the resort area district, the board of county commissioners shall enter into its minutes an order, by resolution, creating the resort area district.   (2) Immediately following adoption of the resolution creating the resort area district, the board of county commissioners shall file with the secretary of state and the county clerk and recorder a copy of the resolution.   History: En. Sec. 9, Ch. 327, L. 1997.
MT Code § 7-6-1540 (2021)
2021 Montana Code Annotated|Title 7. Local Government|Chapter 6. Financial Administration and Taxation|Part 15. Resort Tax|7-6-1540. Resort area district -- certificate of incorporation from secretary of state

  7-6-1540. Resort area district -- certificate of incorporation from secretary of state. Within 10 days of receiving a copy of the resolution described in 7-6-1539, the secretary of state shall issue a certificate stating that the resort area district has been established under the laws of the state of Montana. The secretary of state shall file a copy of the certificate with the clerk and recorder in each county in which the resort area district is located.   History: En. Sec. 10, Ch. 327, L. 1997.
MT Code § 7-6-1541 (2021)
2021 Montana Code Annotated|Title 7. Local Government|Chapter 6. Financial Administration and Taxation|Part 15. Resort Tax|7-6-1541. General powers of resort area district

  7-6-1541. General powers of resort area district. (1) A resort area district may:   (a) have perpetual succession;   (b) sue and be sued in any court of competent jurisdiction;   (c) acquire by any legal means real and personal property necessary to the full exercise of its powers;   (d) make contracts, employ labor, and do all acts necessary for the full exercise of its powers; and   (e) issue and repay bonds as provided in 7-6-1542.   (2) (a) Subject to subsection (2)(b), the board of directors for a resort area district that does not have perpetual succession may submit the question of extension of the term of the resort area district directly to the qualified electors in an election conducted in accordance with Title 13, chapter 1, part 5. If the electorate extends the term of the resort area district, the provisions of this part continue to apply.   (b) The board of directors may not submit a question to the qualified electors to extend the term of a resort area district until the expiration of at least one-half of the existing term of the resort tax, as provided for in 7-6-1504. If a vote to extend the term fails, successive votes to extend the term may be taken no more than once each year.   (3) The board of directors may submit to the qualified electors of the resort area district the question of whether to levy the additional resort tax provided for in 7-6-1503(1)(b)(i) for infrastructure. The election must be noticed as provided in 7-6-1504 and conducted as provided in 13-1-501 through 13-1-505.   (4) The board of directors shall exercise the powers described in 7-6-1533 through 7-6-1536, 7-6-1539 through 7-6-1544, 7-6-1546 through 7-6-1548, and 7-6-1550.   History: En. Sec. 11, Ch. 327, L. 1997; amd. Sec. 1, Ch. 393, L. 2005; amd. Sec. 2, Ch. 232, L. 2013; amd. Sec. 91, Ch. 49, L. 2015; amd. Sec. 4, Ch. 261, L. 2019.
MT Code § 7-6-1543 (2021)
2021 Montana Code Annotated|Title 7. Local Government|Chapter 6. Financial Administration and Taxation|Part 15. Resort Tax|7-6-1543. Resort area district governed by board -- composition -- qualifications -- term of office

  7-6-1543. Resort area district governed by board -- composition -- qualifications -- term of office. (1) The board of directors is the governing body of the resort area district and is composed of five members, to be elected as provided in 7-6-1544.   (2) To qualify for the board of directors, a person must be a resident of the resort area district.   (3) Directors shall serve for a term of 4 years from the date of their election, except, of the directors elected at the first election, three directors shall serve for a term of 2 years and two shall serve for a term of 4 years.   (4) At the first meeting of the board, the directors shall determine by lot which of them shall serve the terms of less than 4 years. Each succeeding term is 4 years.   History: En. Sec. 13, Ch. 327, L. 1997; amd. Sec. 93, Ch. 49, L. 2015.
MT Code § 7-6-1544 (2021)
2021 Montana Code Annotated|Title 7. Local Government|Chapter 6. Financial Administration and Taxation|Part 15. Resort Tax|7-6-1544. Resort area district board election

  7-6-1544. Resort area district board election. (1) The first election of the board of directors and each succeeding election must be held in accordance with Title 13, chapter 1, part 5.   (2) A declaration of candidacy for the board of directors may be filed with the election administrator of the county conducting the election for the resort area district. A declaration of candidacy must be filed within the time period specified in 13-1-502.   (3) (a) If the number of candidates filing a petition is insufficient to complete board membership, the existing board shall appoint as many members as are needed to complete the five-member board.   (b) An appointee to the board of directors must be elected by a majority of those voting at an election conducted on the date established pursuant to 13-1-504(1)(b) during the next year following the appointment. If an appointee does not receive a majority of votes cast in the election, the appointee's term expires, and the board of directors shall initiate the process described in this subsection (3).   History: En. Sec. 14, Ch. 327, L. 1997; amd. Sec. 2, Ch. 393, L. 2005; amd. Sec. 3, Ch. 44, L. 2007; amd. Sec. 94, Ch. 49, L. 2015.
MT Code § 7-6-1545 (2021)
2021 Montana Code Annotated|Title 7. Local Government|Chapter 6. Financial Administration and Taxation|Part 15. Resort Tax|7-6-1545. Repealed

  7-6-1545. Repealed. Sec. 262, Ch. 49, L. 2015.   History: En. Sec. 15, Ch. 327, L. 1997.
MT Code § 7-6-1546 (2021)
2021 Montana Code Annotated|Title 7. Local Government|Chapter 6. Financial Administration and Taxation|Part 15. Resort Tax|7-6-1546. Resort area district board -- vacancy

  7-6-1546. Resort area district board -- vacancy. (1) If a vacancy on the board of directors occurs by death, resignation, or removal from the resort area district, the remaining directors shall appoint a director to fill the vacancy. The term of the appointment coincides with the term that became vacant.   (2) An appointee to the board of directors must be elected by a majority of those voting at an election conducted in accordance with Title 13, chapter 1, part 5, as soon as possible following the appointment. If an appointee does not receive a majority of the votes cast in the election, the appointee's term expires and the board shall initiate the process to fill the vacancy as provided in subsection (1).   History: En. Sec. 16, Ch. 327, L. 1997; amd. Sec. 3, Ch. 393, L. 2005; amd. Sec. 95, Ch. 49, L. 2015.
MT Code § 7-6-1547 (2021)
2021 Montana Code Annotated|Title 7. Local Government|Chapter 6. Financial Administration and Taxation|Part 15. Resort Tax|7-6-1547. Resort area district board -- meetings

  7-6-1547. Resort area district board -- meetings. (1) The board of directors shall meet at a regularly scheduled time and place. The board of directors shall provide public notice of any change in the time and place of the board meetings.   (2) All board of directors meetings are open to the public unless, under the terms of Article II, section 9, of the Montana constitution or 2-3-203, the presiding officer determines that the demands of individual privacy clearly exceed the merits of public disclosure.   (3) A majority of the board of directors constitutes a quorum for the transaction of business.   (4) The board of directors may act only by ordinance or resolution.   History: En. Sec. 17, Ch. 327, L. 1997; amd. Sec. 96, Ch. 49, L. 2015.