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Montana requires a state license for most short-term rentals: a whole home rented to guests needs a public accommodation (tourist home) license from the state health department. Lodging is taxed at 8%, and many cities add their own rules.
Yes, with a state license. Montana allows short-term rentals statewide, but cities and counties can restrict them through zoning; Bozeman, for example, limits whole-home rentals the host doesn't live in.
Montana law defines a tourist home as a private home or condo, not occupied by an owner or manager, rented in its entirety to transient guests by the day or week.
Yes. A whole home rented to guests, with no owner or manager living there, is a "tourist home" and needs an annual public accommodation license from the Montana Department of Public Health and Human Services, renewed by December 31. Your county or city health department handles the application and inspection. You also need a lodging tax seller's permit from the Department of Revenue.
Stays of fewer than 30 consecutive days.
Stays under 30 days owe 8% in state lodging taxes: a 4% lodging facility use tax and a 4% lodging facility sales tax. Some resort towns add a resort tax. Airbnb and Vrbo collect the state taxes on bookings made through them; you file for direct bookings.
Lodge Compliance is not a licensed tax or financial advisor. Therefore nothing in the above article should be construed as tax, legal, or financial advice. Contact your local tax office for information regarding your personal circumstance.
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