Big Sky Resort Area District, MT
On April 13, 1992, the general electorate of the Big Sky area created the Big Sky Resort Area and adopted a 3% Resort Tax to be charged on “luxury” goods and services not deemed necessities of life. The tax is collected by local businesses within the boundaries of the Resort Area. In 1998, the general electorate of the Big Sky Resort Area then voted to create a District which brought the administration of the resort tax from the county to the local Big Sky area. The District is managed by a five-member elected Board of Directors. Resort taxes are collected and remitted monthly and the Board of Directors appropriates the funds to critical local community services on an annual basis.