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Code · Montana · Title 37 — Professions and Occupations · Chapter 51 · Part 3

37-51-312. No taxation by municipality.

98 words·~1 min read·/mt/title-37/chapter-51/part-3/37-51-312·

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37-51-312 . No taxation by municipality.
(1)A license fee or license tax may not be imposed on a real estate broker or salesperson as a condition to the practice of the broker's or salesperson's profession by a municipality or any other political subdivision of the state, including a local government with self-governing powers.
(2)This section does not prohibit a municipality or other political subdivision of the state from imposing a general business license fee or general business license tax on an establishment as a condition of conducting business in the municipality's or other political subdivision's jurisdiction.
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