Resort Tax Collections
Who Collects Resort Tax
Businesses and short-term vacation rental owners located within the boundaries of the Big Sky Resort Area District are required, by law, to collect the 3% resort tax on all luxury items and services sold with the exception of specific exempted items. All rental agreements for lodging facilities, except rental agreements for a duration longer than 30 days, are subject to the 3% resort tax.
For clarification on who is required to collect the resort tax and what items and services are subject to the tax, review the following documents:
The Districts Legal Ordinance No. 98-01-ORD which denotes the details of goods and services subject to and exempted from the resort tax.
Ordinance No. 98-01 ORD, as amended
Short Term Rentals
Short term rental websites such as AirBnb and FlipKey do not collect the 3% resort tax. Both AirBnb & VRBO collect the State of Montana Lodging Tax. Property owners or managers not renting through VRBO/HomeAway must remit the 3% resort tax separately through MUNIRevs. All short term rentals are required to complete registration on an annual basis.
Resort Tax Collections by Fiscal Year
If you are interested in resort tax collections from previous years, please view the following:
How to Remit the Tax Collected
If your business or vacation rental is located within the boundaries of the District and you are selling goods or services subject to the tax, you must register with the District and begin collecting and remitting the tax.
Tax remittances are due by the last day of the month following the month in which they were collected. If you collect less than $1,000 of resort taxes on an annual basis, tax remittances are due by the last day of the month following the end of the quarter.
Resort Tax is now using MUNIRevs, an online tax collection system to provide a secure, online tool for businesses to file tax returns, and submit payments. Visit our MUNIRevs Website to register and begin remitting. MUNIRevs offers support and is ready to assist with any questions you have. Unlimited phone and web support is available Monday through Friday from 8am to 5pm by contacting MUNIRevs at firstname.lastname@example.org or (888) 751-1911. We recommend emailing for fastest response – be sure to include your business name or six digit account number in all support inquiries, as well. If you’ve previously made payments, you’ve been assigned a six digit account number. If yours is only four digits, please add two zeros at the beginning.
Effective February 1, 2019, any paper check payments or paper remittance forms submitted via mail or directly to American Bank will be subject to a $25 processing fee. Resolution 2018-02-R 12.12.18
You may retain 5% of what you collect as an Administrative Fee for your time spent collecting and remitting the tax. When you are filing the taxes collected on MUNIRevs, it will walk you through how to do this.
Late Tax Remittances
You must submit a remittance each month or quarter even if it is a zero file tax return. Once a late payment is made, the taxes are assessed interest and a late fee.
Interest is charged on late payments at 12% per annum: or 1% for each month the payment is overdue i.e. 1% for 1 month overdue, 2% for 2 months overdue, 3% for 3 months overdue, etc.
A one-time late fee of $30.00 is also charged for each delinquent payment.
Remember, it is always best to communicate with the District office if you know a remittance will be late. Don’t hesitate to contact the Administrative Officer for assistance.
Please click the link below to view the full Delinquency Procedures approved by the Board on August 8, 2018.
Closures and Zero Tax Collections
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 seasonal closure, you must submit a zero file tax return every month, even if you had zero tax collection transactions; simply enter zero on the tax form and submit as usual.