Resort tax

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.”

There are two open seats on the Resort Area District board, and now there are at least three candidates running.

In response to the last Big Sky Resort Area Tax Board’s subcommittee meeting held earlier this month, Big Sky Resort General Manager Taylor Middleton attended the second annual Resort Tax Summit, offering his two cents on the question of whether private club membership dues should be subject to the 3 percent resort tax.