42.14.203 COLLECTING, REPORTING, AND PAYING THE TAX
(1) Every seller, except for a seller who has obtained a seasonal permit, is required to complete and file a lodging facility sales and use tax report with the department for each calendar quarter or portion of a calendar quarter they are open for business. The lodging facility sales and use tax report is available through the department's website at mtrevenue.gov or via the department's online transaction portal.
(2) A seller shall remit the amount of the tax due concurrently with filing the lodging facility sales and use tax report described in (1). The report will cover quarterly periods ending March 31, June 30, September 30, and December 31, and is due on or before the last day of the month following the close of the quarter. When filing electronically, the report and payment are considered filed on the confirmation date provided by the online transaction portal.
(3) A seller who has obtained a seasonal permit is required to complete and file a lodging facility sales and use tax report for the calendar quarters they are open for business.
(4) If a seller has no revenue to report for a calendar quarter, and the seller does not have a seasonal permit, the seller must file a lodging facility sales and use tax report but report zero revenue and zero tax due for the calendar quarter.
History: 15-1-201, 15-68-502,15-68-801, MCA; IMP, 15-1-208, 15-65-112, 15-65-115, 15-68-502, 15-68-513, MCA; TEMP, NEW, 1987 MAR p. 1637, Eff. 9/25/87; AMD, 1992 MAR p. 2776, Eff. 12/25/92; AMD, 1999 MAR p. 2904, Eff. 12/17/99; AMD, 2003 MAR p. 311, Eff. 2/28/03; AMD and TRANS, from ARM 42.14.107, 2010 MAR p. 2751, Eff. 11/27/10; AMD, 2011 MAR p. 461, Eff. 3/25/11; AMD, 2022 MAR p. 248, Eff. 2/12/22.