Uncategorized
Resort tax sees sizable jump in spring collections
Published
5 years agoon
Posted By
Outlaw PartnersFirst-annual taxation of private club dues credited
By Sarah Gianelli EBS Senior Editor
BIG SKY – Annual resort tax collections have been steadily on the rise since 1999, with the exception of a couple of years that were flat or saw minimal decline during the Great Recession, according to annual resort tax collections data published on the Big Sky Resort Area District website.
But beginning in 2013, annual collections started increasing by numbers in the hundreds of thousands—a reflection of the growth and health of the Big Sky business community—until finally exceeding an annual increase of more than $1 million between fiscal years 2017 and 2018.
Fiscal year 2017 concluded with total annual collections of $5,165,082. Fiscal year 2018, which ended June 30, raked in a record-breaking $6,809,242, a total increase of approximately $1.6 million.
According to Whitney Brunner, Big Sky Resort Area District operations manager, this significant leap is in part attributed to the first bi-annual remittance of taxable membership dues allocable to ski and golf activities at Yellowstone Club, Spanish Peaks Mountain Club and Moonlight Basin, received by the district last spring.
May of fiscal year 2017 brought in $56,482 in resort tax, while that number leapt to $302,291 for May 2018. Moving forward, taxation of club membership dues allocable to ski and golf activities will be collected twice annually, in the spring and the fall.
With present membership rates and number of memberships, the increase in annual resort tax collection is conservatively estimated at $275,000 by the district.
For years the resort tax board had been fielding inquiries from the public about how resort tax is applied to the sale of some of the services provided by Big Sky’s private clubs. Although they had been routinely paying the correct resort tax on all food service, catering, lodging, retail sales, and other items and services that qualified as “luxury goods,” the board has been working on the appropriate taxation of membership dues for many years.
Despite a June 2015 ordinance to include taxation of “discretionary or voluntary ski and golf fees and dues,” questions still remained about its correct interpretation regarding the taxability of membership dues and how the portion of membership dues allocable to ski and golf activities should be determined.
A resolution was finally reached and announced in June.
At the Yellowstone Club, the board determined that 39 percent of membership dues were attributable to ski and golf, and therefore subject to resort tax. At Spanish Peaks and Moonlight Basin, the board determined the golf valuation was the difference between golf and non-golf (i.e. social) membership dues and therefore subject to resort tax.
The Big Sky Resort Area District tax board does not disclose specific remittance data without business approval; and club representatives either did not respond to EBS by press time on Nov. 7 or declined to provide additional information. A June press release about the new club dues taxation policy stated that “all three clubs are some of the largest collectors of resort tax in the district.”
Brunner added that of the 1,300 or so district businesses, including short term rentals, registered with resort tax, 20 of those businesses remit 80 percent of annual resort tax collections.
The Outlaw Partners is a creative marketing, media and events company based in Big Sky, Montana.
Upcoming Events
april, 2024
Event Type :
All
All
Arts
Education
Music
Other
Sports
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
Trivia from 7 to 9 p.m. at The Waypoint in Town Center. Participation is free, food and beverages available.
Event Details
Trivia from 7 to 9 p.m. at The Waypoint in Town Center. Participation is free, food and beverages available.
Time
(Wednesday) 7:00 pm - 9:00 pm
Location
The Waypoint
50 Ousel Falls Rd