Tourism and film promotion are funded through the 4% lodging facility use tax, commonly known as the bed tax. Enacted by the 1987 legislature, the bed tax is collected from guests of hotels, motels, bed and breakfasts, guest ranches, resorts and campgrounds.
Lodging Facility Use Tax Law
Montana Code Annotated 2023: Title 15, Chapter 65
Lodging Facility Use Tax Revenue
- Central Montana
- Glacier Country
- Missouri River Country
- Southeast Montana
- Southwest Montana
- Yellowstone Country
- State, region and CVB
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