Gardiner Resort Area District
Minutes of the Regular Meeting – March 8, 2022
Gardiner Chamber Meeting Room
Chair Parks called the meeting to order at 7:03 PM. All members were present, including the Administrative Manager; Mike Tercek was present as a member of the public.
Administrative Manager Bush presented the February meeting minutes. Vice-Chair Dalling moved to approve the February minutes. Secretary/Treasurer Stone 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. Director Fuhrmann moved to approve the current expenses and financial reports. Director Gerdes seconded the motion. No discussion was needed; all voted in favor; none opposed. Motion passed.
In Old Business, Secretary/Treasurer Stone updated the Board regarding the letter from the Park County Election Administrator. One person was running for the upcoming Board vacancies, leaving two vacant spots and no need for an election. Board members will be looking for fill-in candidates. Next, Chair Parks reminded the Board of their decision regarding third-party vendors at the February meeting. Administrative Manager Bush circulated the draft wording for the website and the draft letter to be sent out; both of which were approved by the districts’ legal counsel.
In other Old Business, the Board discussed what constitutes a “nexus” for determining what business (and parts thereof) are subject to collecting the resort tax. This discussion included but was not limited to, the following points:
*The Board has appreciated hearing many opinions over the past couple of months, including that of the district’s legal counsel; and continues to look at the specific wording in the Ordinance for guidance.
*Discussion of the legal opinion and exact wording of the ordinance
*The resort tax is collected by a business yet paid by their clients. A business that picks up clients in the resort tax district needs to collect the tax. It is the business’ responsibility to adequately communicate to their clients what all the line items are on their bills
*The value of picking up clients in the resort area of Gardiner needs to be recognized; both the ordinance and the opinion of legal counsel reference this.
*Discussion of next steps to “get the word out” to ensure a proper interpretation of the tax ordinance and to clear up these current misconceptions.
*Discussion included the thoughts and questions posed by the member of the public in attendance, Mr. Mike Tercek - Many folks support the resort tax and see the benefits of it for Gardiner; however, it is perceived that it is not being enforced equally with all businesses. The “start” of a trip in Gardiner seems reasonable that it be subject to the tax.
*A trip/tour begins when the client is picked up. All activities occurring during the tax season are subject to the tax, regardless of when the booking is made.
*Discussion of the exact wording wanted on the website.
*Secretary/Treasurer Stone will respond to the email received on this issue. Vice-Chair Dalling will respond to a business who called regarding this issue.
Director Gerdes motioned to add the following wording to the website:
For 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
· 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
· Rental is short-term
· This list is not inclusive. For a full list, please see Ordinance 2015-1
Secretary/Treasurer Stone seconded the motion. No further discussion was needed; all voted in favor; none opposed. Motion passed.
There was no new business.
There was no additional public comment.
The next regular meeting will be held on Tuesday, April 12th at 7:00 PM at the Gardiner Visitor Center. Vice-Chair Dalling moved to adjourn the meeting at 8:54 PM. Director Gerdes seconded the motion. No discussion was needed; all voted in favor; none opposed. Motion passed.
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