Revise resort tax eligibility and allow use for workforce housing

This bill updates Montana's resort tax laws to allow an additional 1% tax rate on goods and services in designated resort areas, with the revenue specifically designated for infrastructure projects or workforce housing. It directly affects resort communities and areas that rely on tourism, requiring voter approval before any resort tax can be imposed or changed. The legislation also clarifies definitions for key terms like "workforce housing," which must have at least 20% of units available to renters earning between 60% and 120% of the area median income, and expands the population threshold for certain resort areas from 2,500 to 3,500 people.