Administered by the Big Sky Resort Area District, Resort Tax is a 4% tax on luxury goods & services.
Resort Tax is collected and remitted by local businesses operating within the District. The locally elected District Board of 5 volunteer directors strategically invests funds to address critical community needs.
Since its inception, Resort Tax investments have played a significant role in funding priority programs and projects throughout Big Sky. Included in these investments are infrastructure facilities, post office services, ambulance and emergency services, public transportation systems, parks and trails, community library, tourism development, public health, safety, and welfare services. As an unincorporated community, these dollars have been a pivotal tool for funding Big Sky’s priorities.
The Big Sky Resort Area District is a special purpose district existing as a local government in Big Sky, Montana and operates using the statutory authority granted by Montana Code Annotated.
11 Lone Peak Drive, Suite #204