When and where does the Board of Directors meet?
The board meets on the second Tuesday of every month at the Gardiner Chamber Visitor’s Center. If needed, the regular date may be changed but advanced public notice will be given.
Who collects Resort Taxes?
Any establishment that sell luxuries, goods or services within the Resort Area District from June 1 to September 30 must collect and remit taxes. Both businesses and individuals are subject to this.
Are the tax records and reporting forms submitted to the District confidential?
Yes. The records and forms submitted to the District by the tax collecting establishments shall be confidential and not open to public inspection unless so ordered by the District Board pursuant to Article II, Sections 9 and 10, of the Constitution of the State of Montana, a court of competent jurisdiction, or upon the filing of an action in District Court.
How much is the Resort Tax?
The Resort Tax is 4% of the retail value of the item(s).
How often are the taxes remitted to the Gardiner Resort Area District?
Taxes are collected on a monthly basis and are due by the last day of the month for the preceding month (Example: Taxes collected in June are due by July 30).
How do I remit taxes?
See Monthly Reporting Instructions above.
Do I have to remit even if the total is zero?
Are there goods and services that are exempt for the Resort Tax?
Yes. The Gardiner Resort Area District Administrative Ordinance spells out what is and is not taxable. Requests for clarification can be emailed to email@example.com. If the answer is straight-forward, you will receive an answer within a week. If it merits discussion by the board, it will be discussed at our next regular meeting and you will receive an answer at that time.
What is taxable?
The Resort Tax is applicable to services or goods that are “reserved” within the District and are “sold” within the District. This includes all businesses physically located in the Resort Tax District as well as others who may not be. For example, if an out-of-district vendor operates trips outside of the District and has its main business located outside of the District, but uses a third-party affiliate or agent located within the Distict,both the booking fee and the service that is reserved should be considered “sold” in the District and therefore subject to the resort tax. The tax ordinance (2015-1) defines “sale” as the place where the goods, services or luxuries are purchased or partially or fully occurring”. (Section 1(8)). Section 9 goes on to state within the definition of luxuries those goods or services “purchased, reserved, committed or occurring full or partially within the boundaries of the District.”
Are nonprofits required to collect resort tax on the sale of goods and services otherwise taxable?
Yes. Nonprofit organizations do not have any statutory exemption from the obligation to collect the resort tax on the sale of goods and services that are taxable. The exemption of nonprofits from taxation of their revenue established through section 501(c)(3) of the Internal Revenue Code applies only to federal income taxation, not to state taxation.
Are Fundraiser, Charity and Community Service events required to collect resort tax?
Yes. When a ticket is sold resort tax must be collected. The exception is when the ticket expressly states that a specified dollar amount of the ticket price goes to charity. Resort Tax is not collected on the charitable deduction.
Are the amounts paid for auction and raffle items, which have been donated, taxable?
Are vendors at markets required to collect the resort tax on the sale of goods and services otherwise taxable?
Yes. Even though markets and fairs are not permanent establishments, all vendors selling taxable goods or services at a market or fair held within the boundaries of the Gardiner Resort Area District are required to collect and remit the resort tax just the same as all permanent establishments within the District.
When a business ships taxable goods and services purchased in Gardiner to an address outside the District, is the resort tax collected?
Yes. Resort tax must be collected on all taxable goods and services, regardless of their final destination. Similarly, if a customer contacts a business from outside the District and orders a taxable item, tax must be collected on the transaction.
How is the Resort Tax appropriated?
Detailed information on appropriation percentages can be found in the Gardiner Resort Area District Administrative Ordinance in Section 19. To see how past funds have been allocated, visit the Funded projects tab.
How does one apply for Resort Tax funding?
By completing the Application for Resort Tax Funds which contains all the specifications and deadlines.
Are the applications for Resort Tax appropriations confidential?
No. All applications for Resort Tax Funds can be viewed by the public by request.
If my organization has been appropriated Resort Tax Funds, how do I request payment?
By completing the Payment Request Form and submitting them along with valid invoices or documentation to the District office.
Can organizations request that unused funds from one year be rolled over into the next year?
Yes. Organizations may request that funds be rolled over once as long as the funds will be used on the originally requested project. Requests for rollovers must be made in writing before October 31st of the granting year. For example, for monies granted in January of 2020, organizations must send a letter to the GRAD board before October 31st, 2020 and spend the money before December 31st, 2021.
What happens if I pay late?
(From the 2015-1 Administrative Ordinance) Section 15. Penalties, Interest, Late Fees and Liens: (1) The following penalties, referrals, or liens may be imposed on an establishment as authorized by section 7-6-1505, MCA, for failure to collect the resort taxes due, to report the resort taxes collected, to remit the resort taxes due, and for violation of this Ordinance:
(a) A criminal penalty, not to exceed a fine of $1,000.00 or six months imprisonment, or both;
(b) A civil penalty if the District prevails in a lawsuit for the collection and remittances of resort taxes, not to exceed fifty percent (50%) of the resort taxes determined to be due, plus the costs and attorney fees incurred by the District in the enforcement action;
(c) Upon referral to the County Commissioners of Park County, revocation of the county license held by the offending establishment, if applicable;
(d) Upon proper legal procedure secure and file a lien against the property of the establishment failing to report, collect or remit the resort taxes due.
(2) Delinquent taxes shall bear interest at the rate of one percent (1%) per calendar month, for the delinquent month (12% per annum). The assessed interest of one percent per month, shall apply after the last day of the month in which the remittance is due, and to each subsequent month, regardless of when payment is made; and
(3) A one-time late fee of $30.00 shall be assessed for each reporting month that is delinquent.
(4) A delinquent establishment may appeal the imposition of a penalty, interest and late fee to the District Board if the notice of appeal is made in writing and filed with the District within thirty (30) days of receiving the letter or notice of delinquency. The District Board shall fix a time and place for hearing the appeal and shall inform the establishment in writing of such time and place. The findings of the District Board shall be final and mailed or personally delivered to the establishment.
I am a tour operator. Do I need to collect and pay resort taxes?
Yes. Transactions occurring in the Resort Tax District during June, July, August, or September, your business's clientele are subject to the tax if ANY of the following conditions apply:
Business is physically located in the Resort Tax District.
Transactions are carried out within the Resort Tax District.
Tour activity begins within the Resort Tax District.
Clients are picked up in the Resort Tax District.
This includes picking up clients at all hotels, motels, lodges, vacation rentals, or other locations within the district boundaries.
Your business located within the Resort Tax District books for out-of-district business's clientele - please note that both the booking fee and the service are taxable.
If my business is located, advertises and sells goods/services within the district, do I have to pay taxes on goods/services sold outside the district?
The sale of goods or services that may occur outside of the district but that are being advertised, sold and reserved by businesses that reside within the resort tax district. After discussion and advice from legal counsel the Board wants to be sure that every business has a clear understanding of how the resort tax is applied.
The Resort Tax is applicable to services or goods that are “reserved” within the District and are “sold” within the District. This includes all businesses physically located in the resort tax district as well as others who may not be. For example, if an out-of-district vendor operates trips outside of the District and has its main business located outside of the District, but uses a third-party, affiliate or agent located within the District, both the booking fee and the service that is reserved should be considered “sold” in the District and therefore subject to the resort tax.
The tax ordinance (2015-1) defines “sale” as the place where the “goods, services or luxuries are purchased or partially or fully occurring”. (Section 1(8)) Section 9 goes on to state within the definition of luxuries those goods or services “purchased, reserved, committed or occurring fully or partially within the boundaries of the District.”
For example, Business A, that provides hiking, biking and horseback riding trips on their property out in Paradise Valley but contracts with Business B, located in the resort district to reserve and sell these trips for them. These trips occurring within the season of June 1- Sept 30 are subject to the resort tax, as is the booking fee being paid to Business B.
If my business is outside the district, but I pick up clients IN the district, do I have to pay taxes on that sale?
Yes, businesses that reside outside of the Resort Tax District but pick up clients IN the District - That client's trip/tour IS subject to the Resort Tax. As stated above, the Ordinance defines “sale” as the place where the “goods, services or luxuries are purchased or partially or fully occurring”.
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