When and where does the Board of Directors meet?
The Board of Directors meets from 10:30 a.m. to 12:30 p.m. on the second Wednesday of each month at the Big Sky Resort Area District office at 77 Aspen Leaf Dr, #9 in Big Sky, MT. However, the Board does not hold a regularly scheduled business meeting during the months of May and June as the Resort Tax Appropriation meetings take place and are announced at that time.
What are the boundaries of the Big Sky Resort Area District?
That Gallatin County segment of the boundary is described as follows: Commencing at the intersection of the Gallatin-Madison county line and the township line between Township 7 South and Township 8 South, thence due east along said Township line to the Gallatin River-Yellowstone River drainage divide, thence north along said divide to where it intercepts the Gallatin-Park County line, thence north along said county line to where it intercepts the Township line between Township 5 South and Township 6 South, thence due west along said Township line until it intercepts the Township line between Range 1 East and Range 2 East, then South along said Township line to where it intercepts the Township line between 7 South and Township 8 South, thence due East along said Township line to the Point of Beginning.
The Madison County segment of the boundary is described as follows: Commencing at the intersection of the Gallatin-Madison County line and the Township line between Township 7 South and Township 8 South, thence due west along said Township line to the east boundary of Range 1 East, thence north along said Range boundary line to the south boundary line of Township 5 South, thence east along said Township line to the Gallatin-Madison county line, thence due south to the Point of Beginning.
Are nonprofits, government agencies, or other "exempt" agencies exempt from the resort tax?
No; because the resort tax is charged on the transaction of a sale of a taxable item or service within the boundaries of the District, no single person, agency, or organization is exempt from paying the resort tax. The resort tax is a tax on the transaction, not on the agency.
Are the tax records and reporting forms submitted to the District confidential?
Yes. The records and forms submitted to the District by the tax collecting establishments shall be confidential and not open to public inspection unless so ordered by the District Board pursuant to Article II, Sections 9 and 10, of the Constitution of the State of Montana, a court of competent jurisdiction, or upon the filing of an action in District Court.
How often are the taxes remitted to the Big Sky Resort Area District?
For most collectors, taxes are remitted on a monthly basis and are due no later than the end of the following month. For example, taxes collected in July are to be remitted by the end of August.
Beginning July 2010, a quarterly remittance plan option will be available for eligible collectors with a valid registration on file with the District. Quarterly remittances are due no later than the end of the month following the quarter in which they were collected. For example, taxes collected in July, August, and September are to be remitted by the end of October.
Is there a form to complete with remittances?
The Monthly Resort Tax Remittance Form must be submitted for each month even if there is a zero balance due. You can also request a Remittance Coupon Book by contacting us.
If you qualify for quarterly remittance, the District will contact you in July each year and once you are enrolled, the District will mail you four remittance forms for the year.
Are there penalties and interest for late payments?
Yes. Delinquent taxes shall bear interest at the rate of 1% per calendar month, for the delinquent month (12% per annum). 1% for one month late, 2% for two months late, etc. Also, a one-time late fee of $30.00 shall be assessed for each reporting month that is delinquent.
Are non-profits required to collect the resort tax at fund-raising events on the sale of goods and services otherwise taxable?
Yes. Mon-profit organizations do not have any statutory exemption from the obligation to collect the resort tax on the goods and services they sell which would otherwise be taxable. The exemption of non-profits from taxation of their revenue established through section 501(c)(3) of the Internal Revenue Code applies only to federal income taxation, not to state taxation.
Are vendors at markets required to collect the resort tax on the sale of goods and services otherwise taxable?
Yes. Even though markets and fairs are not permanent establishments, all vendors selling taxable goods or services at a market or fair held within the boundaries of the Big Sky Resort Area District are required to collect and remit the resort tax just the same as all permanent establishments within the District.
How is the Resort Tax appropriated?
The revenue derived from the Resort Tax is appropriated annually by the District Board for tourism development, infrastructure facilities, post office services, ambulance and emergency services, public transportation systems, snow plowing and other services that provide for the public health, safety and welfare within the Big Sky Resort Area District.
How does one apply for Resort Tax funding?
By completing the Application for Resort Tax Funds which contains all the specifications and deadlines. The Application will be available by March 1st each calendar year.
Are the applications for Resort Tax appropriations confidential?
No. All applications for Resort Tax Funds can be viewed by the public by visiting the District office.
If my organization has been appropriated Resort Tax Funds, how do I request payment?
By completing the Payment Request forms available on the Resort Tax Funding page and submitting them along with valid invoices or documentation to the District office.
