Big Sky Trails, Recreation and Parks District is dedicated to the creation and implementation of recreation programs and for the creation, acquisition, establishment, operation, improvement, funding and maintenance of parks, trails and recreation in the greater Big Sky area. This includes, but is not limited to, parks, athletic facilities, ball fields, trails, restrooms, picnic shelters and campgrounds. The entity consists of two special districts, one in Gallatin County and the other in Madison County, whose operations are linked by an inter local agreement. Resort Tax is funding the basic administrative costs to start up the district. To fund operations the Trails, Rec and Park District board plans to explore grant funding opportunities not available to other non-governmental entities in Big Sky.