Resort tax

Ryan Graf with AE2S engineering firm teleconferenced with the Big Sky County Water and Sewer (BSCWS) board at the Oct. 22 rate hearing. 

He explained that the study was established to understand and fine-tune a plan to address cost of service incongruities between water and sewer users in the district. 

Big Sky Resort Area District Board (BSRAD) had a special meeting on Sept. 20 to work through the amendment of the current taxability ordinance – Ordinance 98-01 to include all alcohol and tobacco sold in the district and to clean-up ambiguous language within the ordinance.  

Alcohol and tobacco tax – known as sin tax – has been bouncing in and out of Big Sky Resort Area District Tax Board (Resort Tax) meetings as a long and tedious dance – the taxable definition amended in the taxability ordinance one year and then altered again a few years later.

Senate Bill 241 is now heading to the Gov. Steve Bullock's desk after making it past the third reading on the House floor with a vote of 71-29 on April 9 and past the second reading at the Montana House of Representatives by a vote of 75-24 on April 8. 

The Big Sky Resort Area District Tax Board meeting on January 9 covered a lot of ground. The board sifted through updates on the Big Sky Community Strategic Plan, staffing structure, and communicating their legislative efforts effectively. Here’s a glimpse of the discussions.

Big Sky Community Strategic Plan

The decision was made at the December 21 Big Sky Resort Area District Board of Directors meeting to move forward in drafting legislation with Taylor Luther Group, PLLC that – if approved at the legislative session – would raise the threshold of resort tax at the state level from three to four percent.

Highlights of the December 12 Big Sky Resort Area Tax District board meeting include fees for paper remittances, changes in staffing structure and developments in resort tax legislation. We know not everyone can make these meetings, so here’s a rundown on what was covered.

Paper remittance fee begins Feb. 1

It’s the closest thing Big Sky has to a city council budget meeting—the annual resort tax allocation, held on June 18 at the Warren Miller Performing Arts Center. Jamey Kabisch, chair of the resort tax board, kicked things off, saying, “Let’s go through the funds available.”