Businesses that collect Big Sky Resort Tax should be aware of updated compliance procedures now in effect for reports and payments beginning with July sales, which are filed in August.
The updated procedures were approved by the BSRAD Board of Directors to create a more consistent and equitable process for all businesses while providing greater clarity around the administration and enforcement of Resort Tax.
Highlights
The updated procedures include several important changes:
- The five-day grace period has been eliminated. Reports and payments are now due by the established deadline.
- On-time filers continue to retain the 5% administrative fee for collecting and remitting Resort Tax on behalf of the District. Late reports or payments no longer qualify.
- Interest will be applied to late reports and payments in accordance with the adopted procedures.
These updates do not change which businesses are required to collect Resort Tax or how taxes are reported through MUNIRevs.
Review the Full Procedures
Businesses are encouraged to review the Enforcement Procedure to understand reporting requirements, payment deadlines, and how the District administers compliance.
VIEW: Enforcement-Procedure