 *In the 1980s the absence of a sales tax became economically deleterious to communities bound to the state's tourism industry, as the revenue from income and property taxes provided by residents was grossly insignificant in regards to paying for the impact of non-residential travel—especially road repair.In 1985, the Montana Legislature passed a law allowing towns with fewer than 5,500 residents and unincorporated communities with fewer than 2,500 to levy a resort tax if more than half the community's income came from tourism.The resort tax is a sales tax that applies to hotels, motels and other lodging and camping facilities; restaurants, fast-food stores, and other food service establishments; taverns, bars, night clubs, lounges, or other public establishments that serve alcohol; as well as destination ski resorts or other destination recreational facilities.