15-65-111. Tax rate

MT Code § 15-65-111 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

15-65-111. Tax rate. (1) There is imposed on the user of a facility a tax at a rate equal to 4% of the accommodation charge collected by the facility.

(2) Accommodation charges do not include charges for rooms used for purposes other than lodging.

History: En. Sec. 2, Ch. 607, L. 1987.