The Resort Tax is a 3% sales tax passed in 1992 to improve the community of Big Sky, Montana.
Since its inception, the money raised from the tax has played a significant role in the funding of services and programs including tourism development, infrastructure facilities, post office services, ambulance and emergency services, public transportation systems, parks and trails, community library, and other services that provide for the public health, safety and welfare within the Big Sky Resort Area District.
The Resort Tax is governed by a five member, elected Board of Directors. Board members live within the boundaries of the District and serve a four-year term once elected in a November general election in odd-numbered years. Registered voters who live within the boundaries of the Big Sky Resort Area District may vote in the election. The day-to-day administration of the District is overseen by two staff members — the Operations Officer and the Administrative Officer.
11 Lone Peak Drive, Suite #204