BIG SKY RESORT AREA DISTRICT
Resort Tax
HOW MUCH?
4%*
$7,671,899 collected in 2020
* 1% is committed for Infrastructure, and currently funding community water & sewer upgrades
WHO PAYS?
Those purchasing luxury goods and services sold in the District.
WHO COLLECTS?
Local businesses collect and remit (not pay), retaining 5% for administrative processing.
WHERE DOES IT GO?
100% to Big Sky
FUNDS AWARDED SINCE 1993: $73,179,009
STATE OF MONTANA
Lodging Facility Sales & Use Tax
HOW MUCH?
8%
$61,531,300* collected in 2020
• 4% “Use” Tax: $33,734,000
• 4% “Sales” Tax: $25,058,000
*$6,633,807 collected in the Big Sky Resort Area District in 2020, surpassing Billings as the largest Lodging Tax collector in the state.
WHO PAYS?
Those purchasing short-term lodging (hotels, motels, campgrounds, vacation rentals, dude ranches, etc.) in Montana.
WHO COLLECTS?
Lodging establishments
WHERE DOES IT GO?
“USE” TAX: See chart
“SALES” TAX: 75% towards the State General Fund, and, until 2025, 25% towards the construction of the Montana Heritage Center and historic preservation grants.
GALLATIN & MADISON COUNTIES
Property Tax
HOW MUCH?
% variable based on tax formula
• Madison County: $46,537,891 collected in 2020
• $31,740,720 collected from Big Sky
• Gallatin County: $187,502,399
• $14,106,771 collected from Big Sky
WHO PAYS?
Property owners, including landowners, homeowners, and business owners.
WHO COLLECTS?
Gallatin & Madison Counties
WHERE DOES IT GO?
Property taxes fund all governmental levels (State, County, and Local). The County Treasurer collects Property Taxes in November and May. They then distribute funds to each entity based on the mills that entity has levied.
STATE: General Fund (Including State Schools and Universities)
COUNTY: Infrastructure, health & human services, public safety, county administration, and more
LOCAL: Depends upon voter-approved mills and location of property.
