Generally revise allocation of lodging facility use taxes

This bill revises how Montana's lodging facility use tax revenue is distributed to local governments. It creates two new accounts: one for county roads and infrastructure (funded by lodging taxes) and another for municipal roads and infrastructure. County funds are distributed based on each county's share of the previous year's tax collection, with a minimum of 0.5% and maximum of 8% per county. Municipal funds are distributed based on population (with small towns counted as having 200 residents), capped at 8% per city or town. The bill directly affects all Montana counties and cities/towns that collect lodging taxes.