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


Impact Reports have been assigned to all fund recipients from the FY22 Award Cycle. Forms need to be completed for each project your organization received funding for and can be found in the Application Portal. Impact Reports are due on Tuesday, February 1. Contact...

read more

CommUNITY Forum Recording & Survey

The District hosted Big Sky's Inaugural CommUNITY Forum on Tuesday, October 26th at the Wilson Hotel. We would like to thank the nearly 40 community partners who joined, gave presentations, and hosted a table during the expo. We would also like to thank all of the...

read more