FAQ

The resort tax is imposed on all goods and services sold at the following establishments in the District, except for goods and services sold for resale:

(a) hotels, motels, and other lodging or camping facilities;
(b) restaurants, fast food stores, and other food service establishments;
(c) taverns, bars, night clubs, lounges, and other public establishments that serve beer, wine, liquor, or other alcoholic beverages by the drink; and
(d) destination ski resorts and other destination recreational facilities.

The resort tax is imposed on the sale of all luxuries, as established in the adopted Administrative Ordinance 2024-01.

Medical supplies and services, Medicine, Necessities of Life: food purchased unprepared or unserved, transportation, utilities, gas, landscaping, personal hygiene products, business equipment, appliances, hardware and any goods and services, services offered by tax-exempt, non-profit,or educational organizations.

For more information please see Section 10 of the adopted Administrative Ordinance 2024-01.

The tax is applied to all receipts/payments for goods and services made on or after
June 1, 2025. The tax is not applied to payments/deposits made before June 1, 2025:

Example 1:

January 15, 2025 Lodging Reservation - $1,500
January 15, 2025 Deposit Paid $1,000
Lodging Stay – June 5-7
June 8th Check out-paid balance $ 500
Resort Tax Collected ($500*3%) $ 15 (paid to District in July)

Example 2:

January 15, 2025 Lodging Reservation - $1,500
No deposit-secured with credit card (no $ charged)
Lodging Stay – June 5 – 7
June 8th Check out paid $1,500
Resort Tax Collected ($1,500*3%) $45 (paid to District in July)

The Big Mountain Resort Area District has the administrative boundary as established for the Big Mountain Rural Fire District. This area is not to be confused with the City of Whitefish Resort Tax boundary. The property owners and managers of short-term vacation rentals must ensure that they are remitting the resort tax collection to the appropriate resort area district despite the common 59937 zip code. Note: The Administrative Ordinance defines the goods and services that are subject to the tax regardless of the physical boundary.

The resort tax is remitted monthly to the District on the District’s remittance form.
The District is still in the process of evaluating software for online remittance.
Currently, the Remittance Form and payment would be remitted to the District’s PO
Box as noted on the form. The BMRAD’ s formal website,
https://bigmountainrad.org will continue to be updated with information as it
becomes available.

The first remittance is due no later than July 31, 2025.
Resort taxes must be remitted on a monthly basis to the District and received by the District on or before the last day of each month for the prior month. If the last day falls on a Saturday, Sunday, or holiday, resort taxes must be received by the District no later than the next business day.
Late remittances are subject to penalty and interest.