In 1992, the general electorate of the Big Sky Resort Area voted to adopt a Resort Tax to be charged on “luxury” goods and services not deemed “necessities of life.” In 1998, the general electorate of the Big Sky Resort Area voted to create a District for local administration of the Resort Tax. Resort Tax is collected and remitted by local businesses operating within the District. The locally elected Board of 5 volunteer Directors strategically invests funds to address critical community needs. The District is administered by a small paid staff hired by the Board of Directors. 

Upcoming Events

FY25 Allocations Cycle Announced

At the January meeting, the Board approved Resolution 2023-02R outlining updated District procedures, rules and methodologies for allocations of Government and Nonprofit funding. The resolution was in response to the growing needs of our community and to provide...

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