Revise resort tax eligibility and allow use for workforce housing

This bill modifies Montana's resort tax laws to allow an additional 1% tax rate on lodging and dining in designated resort areas, with the revenue specifically designated for infrastructure projects or workforce housing. The legislation defines workforce housing as rental properties where at least 20% of units are rent-restricted to households earning between 60% and 120% of the area median income. It also updates definitions for resort areas and communities, adjusting population thresholds and clarifying what qualifies as taxable goods and services versus exempt necessities. Local governments in resort communities and areas must still obtain voter approval before implementing or changing resort taxes, maintaining the existing requirement for public consent.