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For Businesses

On April 13, 1992, the general electorate of the Big Sky Resort Area District adopted a 3% Resort Tax.
In 1998 the electorate in the Big Sky Resort Area then voted to create a District which brought the administration of the resort tax from the county to the local Big Sky area.

The Resort Tax encompasses all goods and services deemed “luxury items” sold within the Big Sky Area District, with the exception of specific items listed in the District's Legal Ordinance NO. 98-01.

Taxes are collected by area businesses and individuals, and are remitted to the Big Sky Resort Area District on a monthly basis, with a 5% deduction allowed for costs associated with tax collection. Delinquent taxes shall bear interest at the rate of one percent (1%) per calendar month, for the delinquent month (12% per annum). A one time late fee of $30.00 shall be assessed for each reporting month that is delinquent. Remittance coupon booklets can be requested by contacting the BSRAD office or downloading the Remittance Form here.
District's Legal Ordinance NO. 98-01
District Map
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