Uncategorized
Tax board to conduct compliance audits
Published
13 years agoon
Posted By
AdminBy Amy Smit, Explorebigsky.com Contributor
Big Sky’s local 3% resort tax helps fund
several programs and services in our
community. Despite this, some businesses
may not be applying, collecting,
or paying the tax correctly, while other
business have over- collected, or undercollected.
Big Sky was designated a “resort area”
by the Montana Department of Commerce
in 1992 and the local electorate
approved a 3 percent sales tax on certain
goods and services.
This money is used to support tourism
development, the post office, fire
department, search and rescue, police
department, community library, public
transportation, parks and trails, water
monitoring, music performances, forest
health, community counseling, and
other programs that enrich the quality
of life inside the Big Sky Resort Area
District (BSRAD).
Each month, local businesses report
the amount of resort tax they collected.
Of the 3 percent, they can keep
5 percent as an administrative fee. Tax
collectors then remit this money to the
District. The BSRAD Board of Directors
oversees the tax management and
appropriation on behalf of the Big Sky
community.
The BSRAD also performs periodic
“compliance audits” on Big Sky businesses.
The idea is to ensure that businesses
are applying the tax correctly,
and that the correct amounts are being
reported to the District. Dellinger &
Gallagher, a CPA firm from Manhattan,
performs these procedures. This firm
has done similar resort tax compliance
audits in West Yellowstone for many
years.
In 2011, the Board split the tax collectors
into two groups according to
annual revenue, and five businesses
from each group were examined. Some
businesses were specifically chosen,
but most were randomly selected.
The names of these businesses are not
public record.
Of the 10 selected, four were in compliance
with the District ordinance.
Two had underreported sales in the
combined amount of $14,816, and
three over-reported sales in the total
amount of $20,734. One didn’t provide
adequate information. The auditors
also found a large discrepancy between
sales, and sales reported to the District.
The BSRAD Board of Directors
received the report in early October;
it will examine the findings and take
appropriate action.
If you have a question about the taxability
of an item, or any other aspect of
resort tax, contact the BSRAD office.
Office hours are Monday–Thursday,
9 a.m. to 2 p.m., and by appointment.
The new office is on the second floor of
the RJS building in the Big Sky Town
Center. bigskyresorttax.com
Upcoming Events
april, 2024
Event Type :
All
All
Arts
Education
Music
Other
Sports
Event Details
Children turning 5 on or before 9/10/2024:
more
Event Details
Children turning 5 on or before
9/10/2024: Kindergarten
enrollment for the 2024-2025 school year can be completed by following the
registration process now.
Children
born on or after September 11, 2019: 4K enrollment is now open for
families that have a 4-year-old they would like to enroll in our program for
the 2023-2024 school year. Please complete the 4K Interest Form to
express your interest. Completing this form does not guarantee enrollment into
the 4K program. Enrollment is capped at twenty 4-year-olds currently
residing within Big Sky School District boundary full time and will be
determined by birth date in calendar order of those born on or after September
11, 2018. Interest form closes on May 30th.
Enrollment now is critical for fall preparations. Thank you!
Time
February 26 (Monday) - April 21 (Sunday)
Event Details
Saturday, March 23rd 6:00-8:00pm We will combine the heart-opening powers of cacao with the transcendental powers of breathwork and sound. Together, these practices will give us the opportunity for a deep
more
Event Details
Saturday, March 23rd 6:00-8:00pm
Time
March 23 (Saturday) 6:00 pm - April 23 (Tuesday) 8:00 pm
Location
Santosha Wellness Center
169 Snowy Mountain Circle
Event Details
We all are familiar with using a limited palette, but do you use one? Do you know how to use a
more
Event Details
We all are familiar with using a limited palette, but do you use one? Do you know how to use a limited palette to create different color combinations? Are you tired of carrying around 15-20 different tubes when you paint plein air? Have you ever wanted to create a certain “mood” in a painting but failed? Do you create a lot of mud? Do you struggle to achieve color harmony? All these problems are addressed in John’s workbook in clear and concise language!
Based on the bestselling “Limited Palatte, Unlimited Color” workbook written by John Pototschnik, the workshop is run by Maggie Shane and Annie McCoy, accomplished landscape (acrylic) and plein air (oil) artists,exhibitors at the Big Sky Artists’ Studio & Gallery and members of the Big Sky Artists Collective.
Each student will receive a copy of “Limited Palette, Unlimited Color” to keep and take home to continue your limited palette journey. We will show you how to use the color wheel and mix your own clean mixtures to successfully create a mood for your paintings.
Each day, we will create a different limited palette color chart and paint a version of a simple landscape using John’s directives. You will then be able to go home and paint more schemes using the book for guidance.
Workshop is open to painters (oil or acrylic) of any level although students must have some basic knowledge of the medium he or she uses. Students will be provided the book ($92 value), color wheel, value scale and canvas papers to complete the daily exercises.
Sundays, April 14, 21 and 28, 2024
Noon until 6PM.
$170.
Time
14 (Sunday) 12:00 pm - 28 (Sunday) 6:00 pm
Event Details
Come join us at Cowboy Coffee as we celebrate a fun night of drinks, games, and meeting others within the community. This event is from 6-8 and all are welcome
Event Details
Come join us at Cowboy Coffee as we celebrate a fun night of drinks, games, and meeting others within the community. This event is from 6-8 and all are welcome to come, if you don’t know who to bring come alone this is a great mixer event! This is an event hosted by Big Sky OUT as we work to provide queer safe spaces throughout the community.
Time
(Sunday) 6:00 pm - 8:00 pm
Location
Cowboy Coffee
25 Town Center Ave. Big Sky, MT 59716