The Resort Tax Law (7-6-1501, et seq, MCA), and Board-passed Ordinances govern the operation of the District. An Ordinance is a piece of legislation passed by a governmental subdivision, such as the District. It is analogous to laws passed by the Legislature. It is the same as an Ordinance passed by a City or County Commission. A Resolution is a formal expression of intention of a governmental subdivision, such as the District. It is used when an Ordinance would not be appropriate.