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     7-6-1503. Limit on resort tax rate -- goods and services subject to tax. (1) The rate of the resort tax must be established by the election petition or resolution provided for in 7-6-1504, but the rate may not exceed 3%.
     (2) (a) The resort tax is a tax on the retail value of all goods and services sold, except for goods and services sold for resale, within the resort community or area by the following establishments:
     (i) hotels, motels, and other lodging or camping facilities;
     (ii) restaurants, fast food stores, and other food service establishments;
     (iii) taverns, bars, night clubs, lounges, and other public establishments that serve beer, wine, liquor, or other alcoholic beverages by the drink; and
     (iv) destination ski resorts and other destination recreational facilities.
     (b) Establishments that sell luxuries shall collect a tax on such luxuries.

     History: En. Sec. 3, Ch. 729, L. 1985; amd. Sec. 14, Ch. 370, L. 1987; amd. Sec. 3, Ch. 549, L. 1991; amd. Sec. 2, Ch. 554, L. 1995; Sec. 7-6-4463, MCA 1995; redes. 7-6-1503 by Code Commissioner, 1997.

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