Montana Title 15. Taxation § 15-65-101. Definitions

(1) “Accommodations” has the meaning provided in 15-68-101.

(2) “Council” means the tourism advisory council established in 2-15-1816.

(3) “Indian tourism region” includes the area recognized as being historically associated with the federally recognized reservations in Montana and the Little Shell Chippewa tribe.

(4) “Nonprofit convention and visitors bureau” means a nonprofit corporation organized under Montana law and recognized by a majority of the governing body in the city, consolidated city-county, resort area, or resort area district in which the bureau is located.

(5) “Person” has the meaning provided in 15-68-101.

(6) “Purchaser” has the meaning provided in 15-68-101.

(7) “Regional nonprofit tourism corporation” means a nonprofit corporation organized under Montana law and recognized by the council as the entity for promoting tourism within one of several regions established by executive order of the governor.

(8) “Resort area” means an area established pursuant to 7-6-1508.

(9) “Resort area district” has the meaning provided in 7-6-1501.

(10) “Sales price” has the meaning provided in 15-68-101.

(11) “Seller” has the meaning provided in 15-68-101.

(12) “Short-term rental marketplace” has the meaning provided in 15-68-101.