Business Resources

Businesses and short-term vacation rental owners within the Big Mountain Resort Area District are legally required to collect the resort tax on all luxury items and services sold, with certain exemptions. To learn more about what is included and exempt from the tax, visit our FAQ page or visit our Governing Documents page.

Even if you didn't collect any taxes, you still need to submit a zero tax return. Just enter "0" on the tax form and submit it as usual, based on your filing schedule. Some exceptions apply for businesses that have notified our District of a seasonal closure.
If your business or short-term rental is permanently closing, please contact the District office to close your account.

Some vacation rental websites collect and remits the resort tax for property owners. It is the responsibilty of the property owner to ensure the tax is being paid. If your booking partner (VRBO, AirBnB, etc) does not remit taxes for you, please follow the regular procedures on this website.
Note: FlipKey does not collect the resort tax. Property owners or managers using FlipKey, Craigslist, or similar platforms must separately remit the resort tax through our system. All short-term rentals must register annually.

If we receive a late tax payment, interest and a late fee applies. Interest is charged on late payments at 12% per annum: or 1% for each month the payment is overdue.
Late fees are as follows:
0-5 days – Grace period
5 days – 1 month late – $30
2 months late – $60
3 months late – $90
4 months late – $120
5 months late or more – $150
If you know your remittance will be late, it is best to let District know.