23-2-715. Assessment on passenger tramway receipts. (1) The board is hereby authorized to impose an assessment of up to 1/4 of 1% on the gross receipts of all passenger tramways operated in the state of Montana. A minimum of $100 shall be collected annually from the owner of a passenger tramway facility. The assessment shall be calculated upon gross receipts received during the period July 1 of any year through June 30 of the following year. The assessments shall be collected by the department of commerce and remitted to the state special revenue fund by December 31 of each year.
     (2) All proceeds of the gross receipts assessment and the fees collected under 23-2-714 shall be used only to support the duties of the board set forth in this part.

     History: En. 69-6608.1 by Sec. 1, Ch. 437, L. 1977; R.C.M. 1947, 69-6608.1; amd. Sec. 2, Ch. 188, L. 1985; amd. Sec. 2, Ch. 90, L. 1987; amd. Sec. 9, Ch. 483, L. 1989; amd. Sec. 1, Ch. 34, L. 1991.