Introduction Letter
3% RESORT TAX EFFECTIVE JUNE 1, 2025
Beginning June 1, 2025, all businesses providing taxable goods and services within the Big Mountain Resort Area will remit a 3% resort tax to the Big Mountain Resort Area District (BMRAD). BMRAD Board of Directors have adopted the Administrative Ordinance detailing the taxable goods and services.
You'll be directed to complete the business registration form on the next step.
The following goods and services are subject to the 3% tax:
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. Businesses must collect and remit the tax on the identified taxable goods and services. Furthermore, the Board defined those “necessities of life” that would not be subject to the resort tax. The adopted ordinance is included in this packet for your use in determining taxable items.
Businesses are permitted to keep 5% of the 3% tax remittance as shown in the BMRAD Resort Tax Remittance Payment Section (to follow), to defray the administrative cost to the business for remitting the required 3% resort tax. Please contact BMRAD via email at [email protected] with any questions regarding the 3% resort tax implementation.