Business Resources
We would like to welcome your business to the area and wish you success.
We extend appreciation for your time and efforts in collecting the Resort Tax. All revenue from the Resort Tax is invested directly back into the Big Sky area. The Board of Directors appropriates the funds to support critical local organizations that provide health, safety, public welfare, environmental, transportation, tourism development, and emergency medical services. Without the collaboration of the business community, we could not support the projects and services that benefit Big Sky and make it such a great place.
We look forward to working with you. The information below has been compiled on this page to help you navigate the registration process and start off on the right foot as a new business. Please don’t hesitate to contact our office with any questions.
Payments & Registration
We use the MUNIRevs portal to manage business registration and collections. All businesses must register even if they are not required to collect tax. Registration is FREE.
Business Registration
All businesses operating within the Big Sky Resort Area District are required to register with the District, even if they do not collect Resort Tax. Registration is free and only takes a few minutes. The resources below will walk you through the process, and District staff are happy to answer any questions along the way.
Step by Step Registration Instructions
Certificate Access Instructions
Business Registration-Operating FAQ
Annual Business Registration Procedure 2.29.24
Set up your account online. Simply go to: resorttax.munirevs.com
Resources
Legal Ordinances and Enforcement Procedures
Ordinance 98-01, as amended
Details the goods and services subject to and exempted from the Resort Tax.
Ordinance No. 2008-01, as amended
Establishes the District’s compliance, enforcement, and collection authority.
Enforcement-Procedure
Outlines the District’s for addressing delinquent returns and payments, including notices, administrative fee eligibility, interest, late fees, payment plans, and other enforcement actions.
Filing Requirements
All businesses are required to file a Resort Tax return through MUNIRevs for each scheduled filing period, even if no Resort Tax was collected.
Businesses that will be closed for an extended period may request a seasonal filing schedule by contacting the District in advance. Seasonal filing schedules must be approved by the District.
Visit MUNIRevs to register your business, file returns, and remit Resort Tax.
Businesses that file and pay on time may retain 5% of the Resort Tax collected as an Administrative Fee for collecting and remitting the tax on behalf of the District. MUNIRevs will automatically calculate the fee for eligible filings.
Late returns and payments do not qualify for the Administrative Fee and may be subject to interest and other enforcement measures.
For complete details, view the Enforcement Procedures.
How often do I file?
Tax remittance frequency is determined by the amount of Resort Tax collected annually. The District staff may contact businesses to notify the correct remittance frequency, or the business may reach out to the District for clarification at any time.
MONTHLY:
Businesses collecting $5000 or more in Resort Tax annually.
Payments are due on or before the last day of the month following the month the taxes were collected
Example: taxes collected in June are due by July 31
QUARTERLY:
Businesses collecting less than $5000 in Resort Tax annually.
Payments are due on or before the last day of the month following the end of the quarter the taxes were collected
Example: taxes collected Jan-March are due by April 30
SEASONAL:
Businesses operating four months or less each year and collecting less than $5,000 in Resort Tax annually may qualify for seasonal filing. Seasonal filing schedules must be approved by the District before filing. Approval is based on your business’s operating schedule and other applicable circumstances.
Not sure which filing schedule applies to your business? Contact the District and we’ll be happy to help.
Completing a Zero Tax Return
If your business or short-term rental will be closing for business, not to reopen, please contact the District office so that your account can be closed.
Unless the District office has been notified of a closure, you must submit a zero file tax return every month or quarter (depending on your filing schedule), even if you had zero tax collection transactions; simply enter zero on the tax form and submit as usual. Please click the link below to view a step by step guide for filing a zero return.
Event Resources
Events are an important part of the Big Sky community. From local festivals and fundraisers to community gatherings, these events bring people together. Whether you’re an event organizer, vendor, sponsor, or partner, these resources are here to help make your event a success.
Event Guide 2026
Event FAQs
Event Vendor Information
Step by Step Registration Instructions
Registration Certificate Access Instructions
Industry-Specific Resources
MUNIRevs Support
MuniRevs (Registration & Payment Website) Contact Info
The MUNIRevs support team is available for technical support Monday-Friday from 9am to 5pm. For the quickest response, email blt.str.support@govos.com They can also be reached via phone at 888-751-1911.
District Maps
Where Do the Taxes Go?
Resort Tax is paid by consumers, collected by businesses, administered by BSRAD and reinvested in our community. All tax dollars remain with the District. For details on how funds have been allocated, please visit the Allocations and Our Impact pages.
More information can be found on our Frequently Asked Questions page