Economics | Leisure Studies
This report focuses on ten Montana communities that have been designated resort areas by the Montana Department of Commerce and voters in those communities have approved a local Resort Tax. The Resort Tax, according to state statute, cannot exceed three percent, and can be collected on luxury items and on goods and services sold at establishments that cater to travelers, such as hotels and restaurants. The intent of the Resort Tax is to provide revenue to aid the communities in maintenance or improvements to infrastructure as well as having the potential to fund other community improvements or programs. Resort tax revenues can offset the burden of a small community hosting a large number of tourists, whether it be throughout the year, in a community such as Big Sky, or seasonally, such as in Craig.
Grau, Kara, "An Assessment of the Resort Tax: Collections and Usage in Montana Communities" (2016). Institute for Tourism and Recreation Research Publications. 347.