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If you're watching House Tax and keep hearing about the great but missed opportunity of HJ 35, which was derailed by the pandemic, here's some info:
https://www.leg.mt.gov/committees/interim/2019rvic/hj-35-study-state-and-local-tax-policy/
https://www.leg.mt.gov/committees/interim/2019rvic/hj-35-study-state-and-local-tax-policy/
And here's some background on the local option debate from last session: https://helenair.com/news/state-and-regional/govt-and-politics/local-option-taxes-die-in-legislature-but-communities-still-have-infrastructure-needs/article_7290d012-e86c-53d6-b0d3-b9123c803b38.html
Fern last session:
Another bill already defeated this session would have allowed for a local option luxury tax to pay for critical infrastructure projects in communities all around Montana.
Another bill already defeated this session would have allowed for a local option luxury tax to pay for critical infrastructure projects in communities all around Montana.
House Bill 195 was carried by Rep. David Fern, a Democrat from Whitefish. Fern has said he’s seen the resort tax benefit his community and believes others should have the same option.
And here's some more background from (gasp) four years ago on the whole discussion of reviewing the state's revenue structure: https://helenair.com/legislators-of-both-parties-agree-its-time-to-look-at-states-tax-structure/article_02294abc-ebed-573f-96bc-66f24c1df0b7.html
