Billings, MT Home Business: Zoning & Home Occupation Permits (2026)
Key Facts
- Home occupation tax
- $20 flat, per year
- General business tax
- $55–$215, tiered by revenue
- Late penalty
- 50% + 1%/month interest
- Receipt
- Must be displayed on-site
- Violation
- Municipal infraction, Sec. 18-1304
Summary
Billings requires home-based businesses to register and pay the city's business, occupation and profession tax: a flat $20 annual fee for home occupations, well below general business rates, with a receipt displayed on-site.
Home occupation means all businesses or offices operated out of a home and defined in the zoning ordinance. ... Every person conducting, transacting, or carrying on any business, occupation, profession... within the city shall be subject to and shall pay the annual tax imposed under this division.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 66 Update 2).
Full Breakdown
The city's business, occupation and profession tax (Ch. 13, Div. 3) applies to every home-based business, defined in Sec. 13-421 as any business or office operated out of a home. Sec. 13-423 imposes the tax; Sec. 13-424's schedule sets a flat $20 annual rate for home occupations versus $55 to $215 for general businesses tiered by gross revenue. Sec. 13-425 requires the tax receipt be conspicuously displayed where a city official can see it. Sec. 13-427 requires a questionnaire on first registration, updated on any significant ownership or form change, and the tax renews annually under Sec. 13-434.
Violations & Fines
Late payment (10+ days past due) draws a 50% penalty plus 1% monthly interest (Sec. 13-435); operating without paying is a municipal infraction under Sec. 18-1304, with each day a separate civil offense (Sec. 13-436).
Frequently Asked Questions
Does Billings require a permit for a home-based business?
How much is Billings' home occupation tax?
Sources & Official References
Other rules in Billings
How Billings compares: Easiest Cities to Run a Home Business·Compare Billings to another location·View the Montana home business overview
See something wrong?
Help us keep this page accurate. If you notice an error or outdated information, let us know.