Billings, MT Short-Term Rentals: Taxes & Fees (2026)

Under Sec. 7-603, no one may operate a motel, hotel, rooming house, or tourist home without first getting a license from the state health department when state law requires it, and without first paying for and receiving a city business tax receipt under Article 13-400. Sec. 7-601 defines a tourist home as a private home renting sleeping accommodations to transient guests on a daily or weekly basis, which covers typical short-term-rental hosting. The Sec. 13-424 tax schedule tiers the annual business tax by gross revenue: $55 up to $100,000, $90 up to $2,000,000, $140 up to $3,000,000, and $215 above that, plus $6 per full-time-equivalent employee or contractor beyond five and a $50 health inspection fee where applicable.