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.