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Rule: 42.14.101 Prev     Up     Next    
Rule Title: DEFINITIONS
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Department: REVENUE
Chapter: LODGING FACILITY USE TAX AND RENTAL VEHICLE USE SALES TAX
Subchapter: Registration and Permits
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.14.101    DEFINITIONS

The following definitions apply to this subchapter:

(1) "Allowable state reimbursement" means the dollar amount stated in 2-18-501, MCA.

(2) "Average daily accommodation charge" (ADAC) is the average daily room rate for single occupancy for all units rented in a facility.

(3) "Facility" as defined in 15-65-101, MCA and "Accommodations" as defined in 15-68-101, MCA are synonymous and includes a building, group of buildings, or an area recognized as a single entity.

(4) "Gross receipts" means total gross sales received for use of a lodging unit, whether the charges were received in money or otherwise, including all receipts, cash, credits, and property or services of any kind or nature.

(5) "Lodging" means accommodation intended for the purpose of sleeping or resting.

(6) "Lodging facility sales and use tax" means the 4 percent lodging facility use tax, as it applies to Title 15, chapter 65, MCA, and the 3 percent sales tax, as it applies to Title 15, chapter 68, MCA.

(7) "Lodging unit" means an individual sleeping room or suite used within a facility. This also includes, but is not limited to a single area within a campground, dormitory, hostel, guest ranch, or vacation rental.

(8) "Nontaxable receipts" means exempt sales as defined in ARM 42.14.303. Also included are sales deemed uncollectible and written off during a specific quarterly period, and any discounts which may have been included in gross receipts but not part of the taxable sales charge to the user.

(9) "Outfitting facility" means a facility that may:

(a) use one or more permanent structures to furnish sleeping accommodations or bathhouse facilities to guests; and

(b) offer hunting, fishing, or recreational services in conjunction with the services of an outfitter.

(10) "Owner or operator of a facility" means any person or organization that rents a lodging facility to the public and is ultimately responsible for the financial affairs of the facility. Such person may be an individual, corporation, partnership, estate, trust, association, joint venture, vacation rental property manager, or other unincorporated group or entity. Owner or operator also includes all religious, education, charitable, and social organizations or societies which are not excluded by the provisions of Title 15, chapter 65, MCA, or Title 15, chapter 68, MCA, and all governmental entities at the federal, state, and local levels.

(11) "Permanent structure" means any structure that has an impermeable floor and is completely roofed and walled. This includes but is not limited to:

(a) cabins;

(b) bunkhouses;

(c) shacks;

(d) mobile homes;

(e) yurts; and

(f) luxury tents.

(12) "Public" or "general public" are synonymous and means a facility that charges for a lodging unit and other services, and is presumed to serve the general public unless proven otherwise.

(13) "Purchaser" as defined in 15-68-101, MCA is synonymous with the word "user".

(14) "Rental agreement" is an agreement between a seller and a user. Such an agreement provides lodging to the user for a specified period of time in exchange for a specified payment amount or other form of compensation.

(15) "Sales price" as defined in 15-68-101, MCA is synonymous with the term "accommodation charge" as defined in 15-65-101, MCA.

(16) "Seller" means a seller as defined in 15-68-101, MCA and includes an owner or operator of a facility.

(17) "User" means the person(s) renting and paying for the lodging facilities.

History: 15-65-102, 15-68-801, MCA; IMP, 15-65-101, 15-68-101, MCA; TEMP, NEW, 1987 MAR p. 1637, Eff. 9/25/87; AMD, 1999 MAR p. 2904, Eff. 12/17/99; AMD, 2000 MAR p. 3561, Eff. 12/22/00; AMD, 2003 MAR p. 311, Eff. 2/28/03; AMD, 2010 MAR p. 2751, Eff. 11/27/10; AMD, 2011 MAR p. 461, Eff. 3/25/11.


 

 
MAR Notices Effective From Effective To History Notes
42-2-860 3/25/2011 Current History: 15-65-102, 15-68-801, MCA; IMP, 15-65-101, 15-68-101, MCA; TEMP, NEW, 1987 MAR p. 1637, Eff. 9/25/87; AMD, 1999 MAR p. 2904, Eff. 12/17/99; AMD, 2000 MAR p. 3561, Eff. 12/22/00; AMD, 2003 MAR p. 311, Eff. 2/28/03; AMD, 2010 MAR p. 2751, Eff. 11/27/10; AMD, 2011 MAR p. 461, Eff. 3/25/11.
42-2-848 11/27/2010 3/25/2011 History: 15-65-102, 15-68-801, MCA; IMP, 15-65-101, 15-68-101, MCA; TEMP,NEW, 1987 MAR p. 1637, Eff. 9/25/87; AMD, 1999 MAR p. 2904, Eff. 12/17/99; AMD, 2000 MAR p. 3561, Eff. 12/22/00; AMD, 2003 MAR p. 311, Eff. 2/28/03; AMD, 2010 MAR p. 2751, Eff. 11/27/10.
2/28/2003 11/27/2010 History: Sec. 15-65-102, MCA; IMP, Sec. 15-65-101, MCA; TEMP, NEW, 1987 MAR p. 1637, Eff. 9/25/87; AMD, 1999 MAR p. 2904, Eff. 12/17/99; AMD, 2000 MAR p. 3561, Eff. 12/22/00; AMD, 2003 MAR p. 311, Eff. 2/28/03.
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