Montana legislation · 2025 Regular Session
Montana SB409: Generally revise laws related to the department of commerce
Status: Signed into law, May 16, 2025
What the bill says
An act generally revising laws related to the department of commerce; revising laws related to lodging facility use tax revenues; requiring the department of commerce to use the lodging facility use tax revenue for specific purposes; expanding the scope of the emergency lodging for victims of domestic violence or human trafficking program and making it permanent; amending sections 15-65-121, 444-1505, and 44-4-1506, mca; amending section 12, chapter 563, laws of 2021, and section 10, chapter 758, laws of 2023; repealing section 90-1-122, mca; and providing effective dates.
From the engrossed text:
AN ACT GENERALLY REVISING LAWS RELATED TO THE DEPARTMENT OF COMMERCE; REVISING LAWS RELATED TO LODGING FACILITY USE TAX REVENUES; REQUIRING THE DEPARTMENT OF COMMERCE TO USE THE LODGING FACILITY USE TAX REVENUE FOR SPECIFIC PURPOSES; EXPANDING THE SCOPE OF THE EMERGENCY LODGING FOR VICTIMS OF DOMESTIC VIOLENCE OR HUMAN TRAFFICKING PROGRAM AND MAKING IT PERMANENT; AMENDING SECTIONS 15-65-121, 444-1505, AND 44-4-1506, MCA; AMENDING SECTION 12, CHAPTER 563, LAWS OF 2021, AND SECTION 10, CHAPTER 758, LAWS OF 2023; REPEALING SECTION 90-1-122, MCA; AND PROVIDING EFFECTIVE DATES. Section 1. Section 15-65-121, MCA, is amended to read: "15-65-121. (Temporary) Distribution of tax proceeds. (1) The proceeds of the tax imposed by 1565-111 must, in accordance with the provisions of 17-2-124, be deposited in an account in the state special revenue fund to the credit of the department. The department may spend from that account in accordance with an expenditure appropriation by the legislature based on an estimate of the costs of collecting and disbursing the proceeds of the tax. Before allocating the balance of the tax proceeds in accordance with the provisions of 17-2-124 and as provided in subsections (2)(a) through (2)(j) of this section, the department shall determine the expenditures by state agencies for in-state lodging for each reporting period and deduct 4% of that amount from the tax proceeds …