Billings hotel guests pay roughly 11 percent in Montana lodging taxes: 7 percent lodging facility tax plus 4 percent sales-on-lodging tax. Montana has no general sales tax but imposes these targeted lodging levies.
Montana funds tourism marketing and general revenue through two stacked lodging taxes administered by the Department of Revenue. The 7 percent lodging facility use tax under MCA Title 15 Chapter 65 funds the Montana Office of Tourism and historical preservation. The 4 percent sales tax on accommodations under MCA Title 15 Chapter 68 directs revenue to the state general fund. Combined, hotel guests in Billings pay approximately 11 percent on room rates. The tax applies to hotels, motels, B and B operations, vacation rentals, and short-term home shares booked through platforms. Billings imposes no separate municipal lodging surcharge beyond state taxes.
Hotels and short-term rental operators failing to collect or remit lodging taxes face Montana Department of Revenue penalties, interest charges, and potential license suspension. Underreporting may trigger audits with back taxes and fraud penalties up to 75 percent.
Billings, MT
Montana preempts local minimum wage ordinances under MCA section 39-3-409. The state minimum is CPI-adjusted to roughly $10.55 per hour. Billings cannot enac...
Billings, MT
Public urination and defecation are misdemeanors in Billings under BMC Chapter 25 disorderly conduct and Montana state indecent exposure laws. Downtown bar d...
Billings, MT
Billings cites residents for hosting loud parties under disorderly conduct provisions in BMC Chapter 25 and quiet-hours noise rules in BMC Chapter 17. Repeat...
Billings, MT
Billings prohibits aggressive panhandling near ATMs, bus stops, and outdoor dining under BMC Chapter 25. Passive sign-holding remains protected speech, but c...
Billings, MT
The Montana Clean Indoor Air Act bans smoking in enclosed public places and workplaces statewide. Billings adds restrictions on smoking near park playgrounds...
Billings, MT
Smoking or consuming cannabis in public places is prohibited statewide in Montana under HB 701 even though recreational use is legal at home for adults 21 an...
See how Billings's transient occupancy tax rules stack up against other locations.
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