BEFORE THE DEPARTMENT OF REVENUE
OF THE STATE OF MONTANA

 

In the matter of the amendment of ARM 42.14.101 and 42.14.203 relating to lodging facility use tax

) ) )

NOTICE OF PROPOSED AMENDMENT   NO PUBLIC HEARING CONTEMPLATED

 

TO: All Concerned Persons

 

1. On February 25, 2011, the department proposes to amend the above-state rules.

 

2. The Department of Revenue will make reasonable accommodations for persons with disabilities who wish to participate in the rulemaking process and need an alternative accessible format of this notice. If you require an accommodation, contact the Department of Revenue no later than 5:00 p.m. on January 24, 2011, to advise us of the nature of the accommodation that you need. Please contact Cleo Anderson, Department of Revenue, Director's Office, P.O. Box 7701, Helena, Montana 59604-7701; telephone (406) 444-5825; fax (406) 444-4375; e-mail [email protected].

 

3. The rules as proposed to be amended provide as follows, stricken matter interlined, new matter underlined:

 

42.14.101 DEFINITIONS The following definitions apply to this subchapter:

(1) through (7) remain the same.

(8) "Nontaxable receipts" means exempt sales as defined in ARM 42.14.103 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) through (17) remain the same.

 

AUTH: 15-65-102, 15-68-801, MCA

IMP: 15-65-101, 15-68-101, MCA

 

REASONABLE NECESSITY: The department is proposing to amend ARM 42.14.101(8) to correct the rule reference of ARM 42.14.103, which was transferred to ARM 42.14.303 with the last amendment to the rule in this chapter and this internal reference was missed.

 

42.14.203 COLLECTING, REPORTING, AND PAYING THE TAX (1) A seller of a lodging unit located in Montana must collect the lodging facility sales and use tax, rounded to the nearest dollar, from the user and file a return with the department as required in this rule, except for a seller exempt under ARM 42.14.303 and for sales exempt under ARM 42.14.304.

(2) Every seller, except for a seller identified in (4), is required to complete and file Form LFT or LFT-C with the Department of Revenue, P.O. Box 5835, Helena, MT, 59604-5835, for each calendar quarter or portion of a quarter in operation.

(3) The seller shall remit the amount of the tax with Form LFT or LFT-C. 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.

(4) A seller who has obtained a seasonal permit is required to only complete and file form Form LFT or LFT-C for the quarters they are opened for business.

(5) If a seller has no revenue to report for a quarter, and the seller does not have a seasonal permit, the seller must file a quarter return reporting zero revenue and tax for the quarter.

(6) A seller who is required to file Form LFT or LFT-C may file and pay electronically their quarterly return through the department's web site at https:/tap.dor.mt.gov https://tap.dor.mt.gov. When filing electronically the return and payment is considered filed on the confirmation date provided upon submitting the return.

 

AUTH: 15-65-102, 15-68-502, 15-68-801, MCA

IMP: 15-1-208, 15-65-112, 15-65-115, 15-68-502, 15-68-513, MCA

 

REASONABLE NECESSITY: The department is proposing to amend ARM 42.14.203 to remove the rounded to the nearest dollar statement and the reference to form LFT-C. At this time, the department does not have a policy or practice of allowing taxes to be rounded to the nearest dollar. If and when such a policy or practice is developed the department will implement that policy or practice for all appropriate tax types. The department currently does not have a form LFT-C. If and when this form is developed the department will make the appropriate changes to the administrative rules.

The department is also correcting the web site for the taxpayer assistance program referenced in (6) of the rule because it was missing a character in the address string.

 

4. Concerned persons may submit their data, views, or arguments in writing. Written data, views, or arguments may be submitted to: Cleo Anderson, Department of Revenue, Director's Office, P.O. Box 7701, Helena, Montana 59604-7701; telephone (406) 444-5828; fax (406) 444-4375; or e-mail [email protected] and must be received no later than February 10, 2011.

 

5. If persons who are directly affected by the proposed action wish to express their data, views, and arguments orally or in writing at a public hearing, they must make written request for a hearing and submit this request along with any written comments they have to Cleo Anderson at the above address no later than 5:00 p.m., February 10, 2011.

 

6. If the agency receives requests for a public hearing on the proposed action from either 10 percent or 25, whichever is less, of the persons who are directly affected by the proposed action; from the appropriate administrative rule review committee; from a governmental subdivision or agency; or from an association having no less than 25 members who will be directly affected, a hearing will be held at a later date.  Notice of the hearing will be published in the Montana Administrative Register. Ten percent of those persons directly affected is approximately 250 based on approximately 2,500 taxpayers registered with the department who file lodging facilities use taxes as of December 1, 2010.

 

7. The Department of Revenue maintains a list of interested persons who wish to receive notices of rulemaking actions proposed by this agency. Persons who wish to have their name added to the list shall make a written request, which includes the name and e-mail or mailing address of the person to receive notices and specifies that the person wishes to receive notice regarding particular subject matter or matters. Notices will be sent by e-mail unless a mailing preference is noted in the request. Such written request may be mailed or delivered to the person in 4 above or faxed to the office at (406) 444-4375, or may be made by completing a request form at any rules hearing held by the Department of Revenue.

 

8. An electronic copy of this notice is available on the department's web site at www.revenue.mt.gov. Locate "Legal Resources" in the left hand column, select the "Rules" link and view the options under the "Notice of Proposed Rulemaking" heading. The department strives to make the electronic copy of this notice conform to the official version of the notice, as printed in the Montana Administrative Register, but advises all concerned persons that in the event of a discrepancy between the official printed text of the notice and the electronic version of the notice, only the official printed text will be considered. In addition, although the department strives to keep its web site accessible at all times, concerned persons should be aware that the web site may be unavailable during some periods, due to system maintenance or technical problems.

 

9. The bill sponsor contact requirements of 2-4-302, MCA, do not apply.

 

 

/s/ Cleo Anderson                                       /s/ Dan R. Bucks

CLEO ANDERSON                                     DAN R. BUCKS

Rule Reviewer                                             Director of Revenue

 

Certified to Secretary of State January 3, 2011