GREAT FALLS (AP) -- A proposal to place a special tax on large retailers, such as Wal-Mart, is being revived by a group that says so-called big-box stores don't do enough to support the communities where they do business.

The Montana Economic Developers Association recently voted to reintroduce the idea in the 2005 legislative session, which starts in January. The association believes finding a legislator to sponsor a bill similar to one defeated in 2003 will not be difficult.

Opponents claim the tax is punitive and amounts to a hidden sales tax that would be passed on to consumers.

Supporters want the new money to fund economic development efforts and fuel a trust fund for financing projects such as civic centers and baseball stadiums. They say the tax would help even the playing field for locally owned businesses overshadowed by giant stores run by out-of-state corporations.

The sponsor of the 2003 bill, Sen. Ken Toole, D-Helena, likened big chain stores to ''giant straws on communities' economies. They don't pay their employees well and they just suck money out."

The proposal now circulating would impose taxes of 1 percent on stores posting annual sales of $20 million; 1.5 percent on those with sales of $30 million-$40 million; and 2 percent on stores with more than $40 million in sales. Backers estimate the tax would have generated about $61 million in 2003.

The Montana Retail Association worked to defeat Toole's proposal and is rallying for 2005.

''In the end, this is a hidden sales tax," said Brad Griffin, president of the association, which represents large and small retailers. ''We're not against a sales tax, but don't shield it in some disingenuous manner."

''How likely is it for a business to operate 365 days a year, then cut a check to the state of Montana for half of that and not pass it on to customers? They'd get hammered by shareholders and Wall Street would kill them."

Considerable anger is aimed at big-box stores and backers of the tax are playing to that, Griffin said.

''People believe big-box stores are putting little retailers out of business and I understand that," he said. ''But not one cent of this tax compensates those small businesses that have closed."

Wal-Mart disputes the assertions of people such as Evan Barrett, the Butte Local Development Corp. administrator who said the tax would force large corporations to do something they are not doing now -- pump part of their profits back into communities where their stores operate.

''Last year, Wal-Mart gave $140 million to support communities and our customers and associates (employees) gave an additional $70 million," said Wal-Mart spokesman Dan Fogleman. ''We are the largest corporate cash giver in the entire country."

The final vote on the 2003 legislation was largely but not entirely partisan, with 24 Republican senators voting against the measure and 18 Democrats supporting it. Five Republicans voted for the final version of the bill and three Democrats opposed it.