Executive Order 10-02
State of Montana
Office of the Governor
Executive Order Creating the Governor's Local Option Tourist Tax Advisory Council
WHEREAS, there is a need to review Montana's individual income
tax rates to remove the income tax impediments to economic
development by addressing the perception that Montana has a very
high income tax and the reality that Montana does have one of the
high tax rates on capital gains income in the nation; and
WHEREAS, if the individual income tax is reduced, there must be
replacement revenue and that replacement revenue is a proposed
statewide tourist tax; and
WHEREAS, if there is a statewide tourist tax, it may be good
policy to allow local voters to have an additional tax that is
NOW, THEREFORE, I, JUDY MARTZ, in accordance with the provisions
of § 2‑15‑122, do hereby create the
Governor's Local Option Tourist Tax Advisory Council.
The purpose of the Governor's Local Option Tourist Tax Advisory
Council is to recommend whether to allow local voters to add a
local tourist tax on to the statewide tourist tax. Whether or
not recommended, the Council will recommend provisions necessary to
administer such a tax, including the amount that could be added to
a statewide tourist tax base by a local vote; the most fair and
efficient manner to distribute a local option tourist tax; and the
purposes for which it can be expended, which must include economic
development and property tax relief.
The Governor's Local Option Tourist Tax Advisory Council will
make recommendations and issue a final report to the
Governor. The Governor's Local Option Tourist Tax
Advisory Council is not intended to be, and shall not operate as, a
policymaking body. All actions by the Council will be
advisory in nature.
The Local Option Tourist Tax Advisory Council shall consist of
no more than fourteen members who shall serve at the pleasure of
the Governor. The names and addresses of members are
submitted by separate letter to the Secretary of State and the
Department of Revenue.
The Local Option Tourist Tax Advisory Council shall remain in
existence until December 31, 2002, unless extended or terminated by
a subsequent Order of the Governor.
This Order is effective immediately.
GIVEN under my hand and the GREAT
SEAL of the State of Montana,
this ___ day of July, 2002.
JUDY MARTZ, Governor
BOB BROWN, Secretary of State