On April 13, 1992, the general electorate of the Big Sky area created the Big Sky Resort Area and adopted a 3% Resort Tax to be charged on “luxury” goods and services not deemed necessities of life. The tax is collected by local businesses within the boundaries of the Resort Area. In 1998, the general electorate of the Big Sky Resort Area then voted to create a District which brought the administration of the resort tax from the county to the local Big Sky area. The District is managed by a five-member elected Board of Directors. Resort taxes are collected and remitted monthly and the Board of Directors appropriates the funds to critical local community services on an annual basis.

Upcoming Events

Open Board Meeting – December 12, 2018

Board Meeting December 12, 2018 at 8:00 a.m. Meeting held at the Resort Tax Office in the Town Center above Grizzly Outfitters at 11 Lone Peak Drive, Suite 204. All are welcome and encouraged to attend. Click on the link below to view the agenda. Dec 12 Open...

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Resort Tax Summit – November 30, 2018

The Summit is a meeting of the statewide communities and area districts that have a resort tax. It is an annual meeting that began in 2016. Its purpose is to provide an opportunity for introductions, discuss challenges, collaborate on similar issues and learn from one...

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