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 2815 Aspen 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.
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 in February each 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 and Summary Form and submitting them along with valid invoices and receipts to the District office.
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?
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.
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.
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). A one-time late fee of $30.00 shall be assessed for each reporting month that is delinquent.
