When states across the U.S. find a budget hole that needs filling, rental car taxes are a comparatively easy target for "revenue enhancement". By this point, it feels as if we've written about this topic more often than the industry trade group Curb Auto Rental Taxes! And while the increased taxes are often earmarked for projects that residents don't want to fund directly (like professional sports stadiums), the recent debate out of the State of Montana's Special Legislative Session is use new taxes on hotels and rental cars to help work their way out of a $227 million budget deficit. The primary opposition so far? The hotels and rental car companies, although the real pushback should be from residents.