City of Great Falls Building Safety Division

City of Great Falls, Montana

city

2 Park Drive South, Room 112, Great Falls, MT 59401

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THE 2021 INTERNATIONAL CODES, GENERALLY ADOPTED, WITH NO DWELLING-UNIT LANGUAGE FOUND AND NO PUBLISHED ORDINANCE NUMBER. The City's own dedicated page, "2021 Building Code Adoption," states the City "officially adopted the 2021 Building Codes as of September 9, 2022" and lists twelve codes including the "International Residential Code, 2021 Edition (IRC)" and the "International Building Code, 2021 Edition (IBC)." That page names no ordinance number and contains no language extending the code to "residential buildings containing less than five (5) dwelling units" the way Havre's City Code 4-1-15 or Belgrade's 8-1-1 do. This record does not conclude whether MCA 50-60-102(1)(a)'s applicability requirement is met by a general adoption of this kind; that is a legal question the state's own rule, ARM 24.301.201(1), leaves to "the local legislative body," not to inference from the IRC's own scope. Separately, a Phase 0 screen of this state attributed the City's 2021 adoption to Ordinance 3213; that ordinance was located and read this session and it amends Title 15 of the City's code to adopt the Uniform Plumbing Code, not the IRC or IBC. The correct adopting instrument's ordinance number was not found on any City-hosted page reachable this session, and the City's own linked copy of Ordinance 3213 (the file the Phase 0 screen may have been working from) now 404s under the City's 2026 domain migration from greatfallsmt.net to greatfallsmt.gov. WHAT THE CITY'S OWN PERMIT RECORDS SHOW ABOUT WHETHER THIS REACHES A HOUSE. Separately from the ordinance-language question, the City's own 2026 issued-permit log records a permit (BLDC-01016665-2026, issued 1/30/2026, contractor A-1 Contractors, Inc.) under the category "B-Roofing Permit" for a "REROOF," valued at $178,246.00, fee $263.68, and separately lists a "Building (Residential)" permit class with a "B-Alteration-Remodel-Repair" subtype used for a "STRUCTURAL REPAIRS W/ NEW ROOF" job. That is first-party evidence the City in fact issues roofing permits under its adopted code on residential structures, distinct from and not resting on the applicability-ordinance theory this record declines to resolve.

NOT CLASSIFIED HERE. This record establishes that the City has adopted the 2021 International Codes generally (see adopted_code) and that the state's own residential-code amendment rule, ARM 24.301.154, amends nothing at IRC Chapter 9 or Section R908. It does not establish, from the City's own building-code chapter, whether Great Falls has enacted any amendment of its own touching reroofing, and it does not resolve the separate applicability question this record declines to decide. No classification is set.

NONE. Montana has no general sales tax, and the state's own tax authority says so without qualification: the Montana Department of Revenue's "Sales Tax Guidance for Montana Business and Residents" states "Montana does not have a general-use sales tax" and adds that "Montana does not have a sales tax exemption certificate." A residential reroof performed in Great Falls carries no state or local sales tax on materials or labor. Two things exist beside it and neither reaches a reroof here. First, a local resort tax (MCA 7-6-1503, capped at 3%, statutorily reachable to 4% since Ch. 425, L. 2025) applies only in ten named Montana resort communities and only to lodging, food service, alcohol-serving and destination-recreation establishments and to "luxuries," a term the statute (MCA 7-6-1501(3)) expressly says excludes "hardware supplies and tools" and "necessities of life." Great Falls is not one of the ten listed communities (Red Lodge, Virginia City, West Yellowstone, Whitefish, Big Sky, Cooke City, Craig, Gardiner, St Regis, Wolf Creek). Second, Montana levies a 1% Contractor's Gross Receipts Tax (MCA 15-50-205(1)), but only on "public contractors" whose public construction contract exceeds $80,000 (MCA 15-50-101(3)(a)), which does not reach an ordinary residential roofing job.