Current through the 2023 Regular Session
Section 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.Amended by Laws 2015, Ch. 49, Sec. 85, eff. 11/4/2015.En. Sec. 2, Ch. 549, L. 1991; Sec. 7-6-4468, MCA 1995; redes. 7-6-1508 by Code Commissioner, 1997.