Resort Tax

The resort tax is a local-option sales tax that provides some Montana communities and resort areas a funding source to finance a variety of services or improvements. Under Montana State Law § 7-6-1501, MCA, the Montana Department of Commerce is responsible for designating a town or unincorporated area as a resort community or resort area. To qualify, a major portion of the community's or area’s economic well-being must be derived from businesses providing goods and services to non-business travelers.