Beginning September 1, 2018, the Resort Tax District will implement its delinquent tax collector procedure. The procedure applies to all businesses selling goods and services subject to resort tax in the District. If a business fails to remit taxes it is deemed delinquent and the District will take a series of steps to compel payment. The procedure is posted online here. We thank the businesses for collecting resort tax. The funds are invested directly back into the community and without resort tax, emergency services, parks, trails, tourism development, the arts and so many things would be a fraction of what they are today.