As required by 7-1-112, 16-12-309 through 16-12-312, and 16-12-317 specifically delegate to the qualified electors of a county the power to authorize their county to impose a local-option marijuana excise tax within the corporate boundary of the county.
Local Government Taxing Authority -- Specific Delegation
Mont. Code Ann. § 16-12-309, under Local Government and Law Enforcement Authority.
Mont. Code Ann. § 16-12-309