Executive Order 11-02
State of Montana
Office of the Governor
Executive Order Creating the Governor's 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.
NOW, THEREFORE, I, JUDY MARTZ, in accordance with the provisions
of § 2‑15‑122, do hereby create the
Governor's Tourist Tax Advisory Council.
The purpose of the Governor's Tourist Tax Advisory Council is to
recommend items that should be taxed under a statewide tourist tax
to ensure tourists pay an appropriate share of the state's tax
burden and the other provisions necessary to administer the tourist
tax. The tourist tax must raise enough revenue to fund the
income tax reduction.
The Governor's Tourist Tax Advisory Council will make
recommendations and issue a final report to the
Governor. The Governor's 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
The Tourist Tax Advisory Council shall consist of no more than
sixteen 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
The 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