MT HB914

Creates two new state special revenue accounts funded by lodging facility use taxes: one for county roads and infrastructure, one for municipal roads and infrastructure, both administered by the Department of Transportation

County funds distributed based on each county's share of lodging tax collected the prior fiscal year, with a floor of 0.5% and cap of 8% of total funds for any single county

Municipal funds distributed based on population, with towns under 200 people treated as having 200 residents for calculation purposes, and an 8% cap per city or town

Changes Department of Commerce and regional tourism corporation allocations from percentage-based (60.2% and 22.5%) to fixed dollar amounts ($22.4 million and $8.3 million), with biennial inflation adjustments of half the 3-year average rate

Eliminates the provision allowing cities/resort areas collecting over $35,000 annually to redirect 50% of regional tourism funds to local convention and visitors bureaus

Effective date: July 1, 2025