Resources
Resort Tax Journey
Big Mountain Resort Area District shared their journey to becoming a Resort Tax area.
Presentations Video Archive
We host a collection of previous Presentations and Membership Meetings on our YouTube Channel. Subscribe and follow along.
Considering a Resort Tax?
Below are some common questions and answers.
How is Resort Tax defined?
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. Learn More.
Establishment of Resort Tax in Montana
Montana’s resort tax was created to assist communities with high tourism activity in managing the infrastructure and services necessary to support both residents and visitors. This special sales tax alleviates the burden on property taxpayers by having visitors contribute to funding projects that sustain and improve the livability of these areas. For more information on the legal framework behind the resort tax, refer to the Montana Code Annotated: https://archive.legmt.gov/bills/mca/title_0070/chapter_0060/part_0150/sections_index.html
Designation of Resort Tax by the Montana Department of Commerce
Montana Department of Commerce is responsible for designating a town or unincorporated area as a resort community or resort area. This designation process includes certifying that the community’s as well as determining that a significant portion of the community’s or area’s economic well-being is derived from businesses that cater to non-business travelers. This designation allows communities with substantial tourism to access resort tax funding for infrastructure improvements and public services.
Have questions about resort tax designation? Contact Benjamin Gill, Economist with the Census and Economic Information Center (CEIC) at Benjamin.Gill@mt.gov.
A presentation regarding resort tax designation was presented at the Resort Tax Association meeting on October 2, 2024. You can view that presentation here.
Resources for Resort Tax Planning
Not sure where to start? The Montana State website is a good resource for managing and implementing resort tax programs. For valuable tools and guidance on financial management, project planning, and best practices for using resort tax funds effectively, visit: Montana Resort Tax Toolkit.