1. (1) A local government filing fee is based on the following definitions:

   1. (a) "Annual" means the fiscal year of the local government entity.

   2. (b) "Revenues" means all receipts or inflows of resources from any source excluding the proceeds from bond issuances and other long-term debt not received from state or federal sources.

      1. (i) Revenues must be based on the recognition criteria of the financial reporting framework presented in the audit report.
      2. (ii) Revenues may be provisionally based on amounts presented in the financial report required by 2-7-503, MCA, until such time that the audit report for the same period is issued.
      3. (iii) The department and the local government entity shall settle the balance of any resulting difference in the filing fee when the audited revenues are available.

      4. (iv) When applicable, revenues do not include receipts or inflows of resources presented in the following types of financial statements:

         1. (A) governmentwide;
         2. (B) investment trust funds; or
         3. (C) custodial funds.

2. (2) For school districts and associated cooperatives:

   1. (a) revenues are based on the recognition criteria of the financial reporting framework presented in the annual financial report required by the Superintendent of Public Instruction;
   2. (b) in the case of combined elementary and high school districts, the annual filing fee is based upon the combined annual revenue amounts of both districts; and
   3. (c) in the case of school districts and associated cooperatives having an audit covering two fiscal years, the department shall calculate a separate fee based on the annual revenue amounts for each fiscal year covered by the audit.

3. (3) The annual filing fees for local government entities are:

   Annual Revenues in Excess of:	Annual Revenues Equal to or Less Than:	Fee
   $1,000,000	$1,500,000	$800
   $1,500,000	$2,500,000	$950
   $2,500,000	$5,000,000	$1,300
   $5,000,000	$10,000,000	$1,700
   $10,000,000	$50,000,000	$2,500
   $50,000,000		$3,000

Authorizing statute(s): 2-7-514, MCA

Implementing statute(s): 2-7-514, MCA

History: NEW, 1992 MAR p. 1354, Eff. 6/26/92; AMD, 1993 MAR p. 1328, Eff. 6/25/93; AMD, 1994 MAR p. 2430, Eff. 8/26/94; AMD, 1997 MAR p. 1027, Eff. 6/24/97; AMD, 1998 MAR p. 1917, Eff. 7/17/98; TRANS, from Commerce, 2002 MAR p. 2649; AMD, 2007 MAR p. 964, Eff. 7/6/07; AMD, 2015 MAR p. 1270, Eff. 8/28/15; AMD, 2019 MAR p. 2217, Eff. 12/7/19; AMD, 2025 MAR, Notice No. 2025-220, Eff. 8/23/25.