Resources
There are many resources available on Resort Taxes. We encourage you to take the time to conduct your own research to gain a deeper understanding of the tax so you can make well-informed decisions. Your engagement is vital for a well-rounded perspective.
Essential to Know MCAs regarding Resort Tax:
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A Resort Tax is a tool created by the state of Montana to provide financial assistance to offset the effects of tourism on small communities like ours. The Resort Tax is defined by state statute in the MCAs.​
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Title 2 – Chapter 2 – Part 1 Code of Ethics (MCA 2-2-101 to 2-2-145)
Petition to the County Commissioners of Big Horn County to Create Bighorn River Resort Area and The Bighorn River Resort Area District
If you are a registered voter in the proposed RAD, please read the petition (linked above) prior to signing to ensure your understanding of the proposal. Signatures from15% of registered voters in the proposed District on this petition are required in order to ask our County Commissioners to but the proposal on a ballot. That ballot would go out to voters in November. If 51% of returned ballots vote yes, then the elected Board can proceed to collect and distribute the tax.
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Montana Resort Tax Association
The Montana Resort Tax Association is dedicated to empowering resort communities across the state. Through collaborative efforts and shared experiences, we support each other in navigating the unique challenges of resort economies. By fostering a strong network of members, we promote the exchange of knowledge, resources and best practices to ensure that resort tax is an effective tool in helping sustain thriving communities. Our association also plays a vital role in legislative advocacy, working to protect and advance resort tax at both the state and local levels to ensure it remains a powerful tool for Montana’s resort-based economies.
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Montana Department of Transportation: Financing Districts: Resort Tax
Resort taxes serve the function of creating a funding source for local transportation to finance a variety of transportation system improvements. They are collected in certain Montana communities with populations under 5,500 who meet specific resort qualifications. The fundamental idea behind resort taxes is to allow places with high numbers of visitors but relatively few residents to manage the wear-and tear on local infrastructure without overburdening local citizens.
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Resort Tax Analysis | Montana Department of Commerce
The resort tax is a local-option sales tax that provides some Montana communities and resort areas a funding source to finance a variety of services or improvements. Under Montana State Law § 7-6-1501, MCA, the Montana Department of Commerce is responsible for designating a town or unincorporated area as a resort community or resort area. To qualify, a major portion of the community's or area’s economic well-being must be derived from businesses providing goods and services to non-business travelers.
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Rural Fire District Manual by Montana Department of Natural Resources and Conservation: