Resort Taxes collected are due monthly or quarterly, depending on the business’ operating schedule. Tax remittances are due by the last day of the month following the month in which they were collected (for example, May taxes are due the end of June). Taxes remitted after that date are considered delinquent and are assessed interest and a late fee. In an effort to make late fees easier to understand, the District has adopted a new procedure for assessing them.
Effective August 3, 2023, late fees are as follows:
- 0-5 days – $0 (5-day grace period)
- 5 days-1 month late – $30
- 2 months late – $60
- 3 months late – $90
- 4 months late – $120
- 5 months late or more – $150
Fees are calculated at the time of payment and are automatically added to that period’s tax form.
We encourage you to reach out to District staff if you have any questions or suspect that a payment may be late. You can send an email to info@resorttax.org or call the office at 406-995-3234.