Big Sky Resort Area District

This is Big Sky Country | Big Sky, Montana perfectly combines adventure, outdoor recreation, community vitality and a vibrant, growing economy. Located in the heart of Montana’s Rocky Mountains, Big Sky is a gateway between Yellowstone National Park to the south, Bozeman (population 40,000) to the north, and vast national forest to the east and west.

The District | The Big Sky Resort Area District is the largest entity describing Big Sky; an unincorporated area spanning two counties. In 1992, the general electorate of Big Sky voted in favor of creating the District and imposing a 3% sales tax levied on the retail value of all luxury goods and services sold within the boundaries of the District. Currently, the District manages funds up to $9 million per year with an eight-year history of 10-20% year-over-year growth.

The community is growing quickly and the capacity to provide the over-arching vision is limited. The community, at its current level of roughly half built out, is approaching limits of key underlying infrastructure elements. As managers of the resort tax, the District will be an integral funding source in these investments. In addition, several large business ventures are coming on-line within the next year.

As a consequence of Big Sky’s strong growth in recent years, the District has experienced increasing demands and new initiatives and solutions are needed, which have the Board of Directors looking to the future:

  • Align strategic visions of Big Sky’s governmental and non-governmental entities. Currently, the District funds the individual strategic plans or activities of 26 community entities. As of November 2018, the District is funding and facilitating a community-wide strategic plan.
  • Determine if we can commit future funds, implement and amend the appropriation process.
  • Amend the ordinance governing the administration of the District.
  • Research and propose a solution for online retailer taxation, short term rental taxation and a substantial nexus definition.
  • Research and propose a business license or similar tool for the District.
  • Be informed of the projects, goals and budgets of service organizations and stakeholders.
  • Understand the financing tools available from government agency to private match funds.
  • Research and work with legal to take ambiguity of the purpose of the tax – luxury or tourist.
  • Identify and anticipate legislative issues that impact resort tax.
  • Serve as a liaison with county and state governments and various towns and cities to promote intergovernmental relations.
  • Manage the elected Board of Directors and a staff of 2.25 FTE.

Company Benefits & Perks:

  • Relaxed dress code
  • Paid time off
  • Cell phone stipend / reimbursement
  • Laptop
  • 401K
  • Medical
  • Dental