Revise sales tax laws to provide for local option tax

This bill allows Montana counties and consolidated city-counties to vote on whether to implement a local sales tax, which would be limited to a maximum rate of 4%. The tax would apply to specific goods and services like restaurant meals, alcoholic beverages, non-SNAP food items, airport landings, and outdoor guiding services, while exempting essentials such as medicine, medical supplies, pet food, and cleaning products. Any revenue collected from this tax must be used exclusively for property tax relief on primary residences and long-term rentals within the taxing area. Additionally, a portion of the state's lodging and rental car sales tax revenue would be distributed to counties that choose not to levy their own local option tax.