Billings short-term rentals collect Montana's combined 11% lodging tax: a 7% lodging facility use tax and a 4% sales tax on lodging, both remitted to the Montana Department of Revenue quarterly.
Montana applies two state taxes to lodging stays under 30 days: the lodging facility use tax under MCA Title 15, Chapter 65 at 7%, plus a separate 4% sales-on-lodging tax. Together they total approximately 11% on every Billings STR booking. Hosts collect from guests and remit to the Montana Department of Revenue. Major platforms like Airbnb and Vrbo collect on behalf of hosts in Montana. Independent listings require manual filing. Billings has no separate municipal lodging tax because Montana has no general sales tax. Yellowstone County does not impose additional lodging fees on STRs.
Failure to register, collect, or remit Montana lodging taxes can result in MT DOR penalties, interest on unpaid amounts, and administrative enforcement actions against the host.
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
Billings has no hotel worker retention ordinance requiring new owners to retain existing staff. Montana is a right-to-work and at-will employment state with ...
Billings, MT
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 gen...
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...
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