Lodging Facility Use Tax

Tourism and film promotion is 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 2021 - Title 15, Chapter 65

Lodging Facility Use Tax Revenue

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