Executive Order 11-02

State of Montana
Office of the Governor

Executive Order Creating the Governor's Tourist Tax Advisory Council

WHEREAS, there is a need to review Montana's individual income tax rates to remove the income tax impediments to economic development by addressing the perception that Montana has a very high income tax and the reality that Montana does have one of the high tax rates on capital gains income in the nation; and

WHEREAS, if the individual income tax is reduced, there must be replacement revenue and that replacement revenue is a proposed statewide tourist tax.

NOW, THEREFORE, I, JUDY MARTZ, in accordance with the provisions of §  2‑15‑122, do hereby create the Governor's Tourist Tax Advisory Council.

PURPOSE

The purpose of the Governor's Tourist Tax Advisory Council is to recommend items that should be taxed under a statewide tourist tax to ensure tourists pay an appropriate share of the state's tax burden and the other provisions necessary to administer the tourist tax.  The tourist tax must raise enough revenue to fund the income tax reduction.

The Governor's Tourist Tax Advisory Council will make recommendations and issue a final report to the Governor.   The Governor's Tourist Tax Advisory Council is not intended to be, and shall not operate as, a policymaking body.  All actions by the Council will be advisory in nature.

COMPOSITION

The Tourist Tax Advisory Council shall consist of no more than sixteen members who shall serve at the pleasure of the Governor.  The names and addresses of members are submitted by separate letter to the Secretary of State and the Department of Revenue.

DURATION

The Tourist Tax Advisory Council shall remain in existence until December 31, 2002, unless extended or terminated by a subsequent Order of the Governor.

This Order is effective immediately.