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August 9, 2022

Updated: Feb 27, 2023

Gardiner Resort Area District

Minutes of the Regular Meeting – August 9, 2022

Gardiner Chamber Meeting Room


Chair Parks called the meeting to order at 7:02 PM. Richard Parks, Chairman, Greg Dalling, Vice-Chair, and Director Klein were all in attendance; Bob Fuhrmann, Secretary/Treasurer was present via Zoom; Director Taylor was absent; Admin Manager, Barbara Bush was present. No members of the public were in attendance.


Administrative Manager Bush presented the July meeting minutes. Vice-Chair Dalling moved to approve the June minutes. Director Klein seconded the motion. No discussion was needed; all voted in favor; none opposed. Motion passed. Administrative Manager Bush presented the current expenses and financial reports for the month. Vice-Chair Dalling moved to approve the current expenses and financial reports, including the accountant’s statement. Secretary/Treasurer Fuhrmann seconded the motion. No discussion was needed; all voted in favor; none opposed. Motion passed.


In Old Business, Chair Parks reviewed the advice gained from legal counsel regarding an armory business located in the District and held a Board discussion. Chair Parks moved and Vice-Chair Dalling seconded the following motion:


“In compliance with Section 5-8-351 MCA we present the following guidance for defining the applicability of the Resort Tax to firearms: “Firearms as defined by 18 USC section 921(3)(A), their ammunition and the labor of gunsmithing, are exempt transactions for the purposed of the resort tax. Note that this does not exempt accessories such as scopes, holsters, web gear or after-market parts not part of the stock firearm.”


No further discussion was needed; all voted in favor; none opposed. Motion passed.


Chair Parks will draft correspondence to notify the business of this decision.


In additional Old Business, collections were discussed with the Board emphasizing that tax collections are still due regardless of the flood event and that late fees/interest still apply. A question regarding “seasonal” remittances was asked and Chair Parks asked the Admin Manager to gather some statistics regarding businesses with low amounts for the entire season.


In New Business, EPAC has requested the ability to use some of their “Shakespeare in the Park” appropriation for new local concerts taking place to assist in flood recovery, as the company has agreed to do the Shakespeare performance as a donation to flood relief. Chair Parks moved and Director Klein seconded the following motion:

“EPAC is authorized to reprogram the surplus from their “Shakespeare in the Parks” appropriation to support local events. EPAC is cautioned that their budget appropriation cannot exceed the original amount of $1475.00 and that GRAD will need receipts from all expenses reprogrammed to other events to reimburse all expenses incurred.”


No further discussion was needed; all voted in favor; none opposed. Motion passed.


In additional New Business, the Board discussed the applicability of the Resort Tax to a new not-for-profit business in the District; Long term rentals that got cut short due to the flood; and that the District is now searching for both a new accountant and a new attorney due to retirements. Director Klein asked the Board to review the website and bring any suggestions for changes to the September meeting.


There was no public comment.


The next regular meeting will be held on Tuesday, September 13 at 7:00 PM at the Gardiner Visitor Center. Fall meeting dates to be confirmed next month include October 11th, November 8th and December 13th. Vice-Chair Dalling moved to adjourn the meeting at 8:09 PM. Director Klein seconded the motion. No discussion was needed; all voted in favor; none opposed. Motion passed.

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