Big Sky Resort Area District Tax Board

What Big Sky Resort Area District Tax Board does

The Big Sky Resort Area District Tax Board (BSRAD, d/b/a Resort Tax) is a special purpose district operating as a local government entity in Big Sky, Montana, established to collect resort taxes from businesses within its defined boundaries and allocate the proceeds to community priorities. The district covers the Big Sky resort area spanning Gallatin and Madison counties. Its operational scope centers on emergency services (notably funding the Big Sky Fire District), transportation infrastructure, health and wellness, and community development projects. BSRAD runs a three-tiered grant program: Microgrants up to $25,000, Annual Grants from $25,000 to $1,000,000, and Large-Scale Capital Grants exceeding $1,000,000, alongside compliance, registration, and vendor resources for businesses operating in the district.

Technically, BSRAD is not a technology company. Its platform stack consists of a third-party tax-payment and registration portal (Munirevs) and standard mapping/GIS tools for district boundaries. It does not offer APIs, has no disclosed proprietary technology, and does not employ AI/ML capabilities. The entity operates with 1-10 employees and is governed by a publicly accountable board of directors subject to voter oversight.

BSRAD's revenue model is statutory tax collection rather than commercial revenue generation. It collects resort taxes from registered businesses at rates set per its governing documents and disburses net collections via its grant programs and direct allocations to recipient organizations (government, nonprofit, and non-governmental entities). Its 'go-to-market' is therefore public communications — website, email newsletters, social media, public board meetings, and earned media via local outlets such as Explore Big Sky — rather than commercial sales motions. Recent expansion of mandate includes the May 2026 voter approval of Hospital/Wellness Districts and plans to broaden the Big Sky Transportation District's infrastructure oversight.

Name

Big Sky Resort Area District Tax Board

Legal name

Big Sky Resort Area District Tax Board

Website

https://resorttax.org

Company type

Private

Founded year

1992

Operating status

Operating

Headcount range

1–10 employees

Short description

The Big Sky Resort Area District Tax Board (BSRAD) is a Montana special purpose local government district that collects resort taxes from businesses and allocates funds to emergency services, transportation, health and wellness, and community infrastructure across Gallatin and Madison counties.

Ownership category

akta.pro rank

Product category

Special District Government / Resort Tax Administration

NAICS

Skiing Facilities (713920), Grantmaking and Giving Services (81321)

SIC

Services-Miscellaneous Amusement & Recreation (7990), Hotels, Rooming Houses, Camps & Other Lodging Places (7000)

akta.pro primary industry

Corporate Foundations & CSR Grantmaking (BPAGAKAC)

akta.pro secondary industry

Mountain & Ski Luxury Resorts (THAGACAB)

Keywords

• Resort tax administration
• Special purpose district
• Community grant funding
• Public fund allocation
• Local government services

Headquarters

HQ city

Big Sky

HQ country

United States

HQ region

North America

Offices1 record

Markets served

GTM type

B2B

Offering type

Services

Cost components

Personnel, Operations, Marketing or Sales, Infrastructure, Technology or R&D

Revenue model

1. Resort Tax Collections: The Big Sky Resort Area District collects resort taxes from businesses within its district boundaries and allocates these funds to key community priorities including emergency services, transportation, health and wellness, and community infrastructure.

Distribution channels1 record

Marketing channels5 records

Core offering

BSRAD collects resort taxes from businesses operating within the Big Sky Resort Area District in Montana and allocates those revenues to community priorities including emergency services, transportation infrastructure, health and wellness, and community development. It also operates a three-tiered grant program (Microgrants up to $25,000, Annual Grants $25,000–$1,000,000, and Large-Scale Capital Grants above $1,000,000) and provides business resources and an online tax payment portal for registered businesses.

Product overview

Big Sky Resort Area District Tax Board (BSRAD) is a special purpose district operating as a local government entity in Big Sky, Montana. The organization functions as a tax collection and funding distribution body rather than a technology product company. Its core offerings center on resort tax collection and administration, along with a structured grant funding ecosystem comprising three tiers: the Microgrant Fund (up to $25,000 for emerging needs), the Annual Grant Program (covering small-scale capital and programming grants between $25,000-$1,000,000), and the Large-Scale Capital Program (for major infrastructure projects exceeding $1,000,000). The district also provides business resources and an online tax payment/registration portal.

Differentiator

Problem solved

Functional benefit

Products and services

• Resort Tax Collection & Management Collection and management of resort taxes from registered businesses within the district boundaries in Big Sky, Montana, serving as the district's core governmental function.
• Microgrant Fund Flexible funding up to $25,000 for smaller projects and programs benefiting the Big Sky community, with a streamlined application process and rolling applications subject to available funding. Designed to address emerging needs and time-sensitive opportunities.
• Annual Grant Program One-year funding for projects, programs, or capital improvements, including Small-Scale Capital Grants ($25,000–$1,000,000) and Administration & Programming Grants ($25,000 or more) for eligible organizations.
• Large-Scale Capital Program Multi-year grant program supporting major capital projects requesting more than $1,000,000, for government and nonprofit organizations seeking infrastructure-level funding. Applications are accepted every other year.
• Business Resources Resources for event organizers and businesses operating within the district, including compliance tracking, vendor registration, and tools for businesses.
• Tax Payments & Registration Portal Online portal for businesses to register with BSRAD and make resort tax payments, powered by the Munirevs third-party platform.

Segments1 record

Ideal customer profiles2 records

Technology focussed No

API detail

Has API

No

API docs

API detail

Core technology

AI maturity

App detail

Partnerships

Six partnerships are on record, tiered core and minor.

• Big Sky Transportation District (BST)coreStrategic or Co-development Partner · 15 May 2026BSRAD is collaborating with the Big Sky Transportation District to expand its oversight to include broader infrastructure issues such as roads, traffic, and pedestrian pathways. They plan to hire an expert for macro transportation planning and coordinate with the Montana Department of Transportation.
• Big Sky Fire DistrictcoreStrategic or Co-development Partner · 15 April 2026The Big Sky Fire District receives operational funding from BSRAD. In April 2026, BSRAD approved $675,000 in funding ($450,000 outright plus $225,000 contingent on matching funds) to address the fire district's multi-million-dollar budget shortfall, with 94.65% of its operating budget allocated to payroll and benefits.
• Gallatin CountycoreOthersGallatin County is a key partner as Big Sky spans both Gallatin and Madison counties. The county made an $8.3 million tax error affecting the fire district budget, and BSRAD is coordinating funding solutions including potential property tax levies and matching funds.
• Madison CountycoreOthersMadison County is a key partner as Big Sky spans both counties. BSRAD coordinates with Madison County for healthcare district formation through Senate Bill 260, which allows Madison County Big Sky residents to redirect existing hospital tax revenue to local hospital districts.
• Montana Department of TransportationminorStrategic or Co-development PartnerBSRAD and BST plan to coordinate transportation planning efforts with the Montana Department of Transportation for macro-level infrastructure planning in the Big Sky area.
• Big Sky Hospital/Wellness DistrictcoreStrategic or Co-development PartnerVoters approved creation of hospital districts in both Gallatin and Madison counties in May 2026. These locally governed districts will work collaboratively to support health and wellness services across Big Sky, with BSRAD involved in the formation process.

Scale indicators4 records

Recent moves7 records

Expansion highlights5 records

Others

• Yellowstone Club: Private luxury ski and golf club located in Big Sky, Montana. Operates within BSRAD's district and contributes to its resort tax base, making it an ecosystem participant relevant to BSRAD's revenue context.
• Big Sky Resort: Major ski resort operator whose business activities generate the resort tax base that BSRAD administers. While a private commercial operator rather than a government peer, it is materially linked as the largest contributor to BSRAD's funding.

Regional players

• Teton County, Wyoming: County government serving Jackson Hole and Grand Teton region, a comparable luxury mountain resort destination. Relevant for its administration of tourism-dependent tax bases and rural-mountain service delivery challenges similar to Big Sky.
• Pitkin County Government: County government overseeing Aspen and surrounding ski resort communities in Colorado. Comparable as a government entity coordinating resort-area services, infrastructure, and community funding across a high-end mountain destination.
• Summit County, Colorado: County government overseeing Breckenridge, Keystone, and other Colorado ski resort communities. Comparable as a resort-area government coordinating funding for transportation, emergency services, and community infrastructure funded by tourism-related revenue.
• Park City Municipal Corporation: Municipal government for Park City, Utah, a major ski resort town. Comparable as a local government administering resort-tax-funded services, infrastructure, and community programs for a destination ski community.
• Whitefish Community Foundation: Regional grantmaking organization serving a Montana mountain resort community. Comparable as a Montana-based organization administering community grant programs in a tourism-dependent mountain economy.
• Telluride Mountain Village Metro District: Special purpose local government entity serving the Telluride/Mountain Village resort community in Colorado. Directly comparable as a mountain-resort-area special district administering services funded by resort-related revenue.

Market position

Strengths4 records

Weaknesses4 records

Competitive moat1 record

Key risks5 records

Key highlights5 records

Customer concentration

• Facebookfacebook.com/BSRADMT
• Instagraminstagram.com/bsrad_mt
• LinkedInlinkedin.com/company/big-sky-resort-area-district

Revenue estimate

Valuation estimate

Number of profiles

Funding overview

Funding rounds

Investors

Funding detail is available on the Subscription and Enterprise plan.Contact sales →

M&A

Investments

M&A and investment is available on the Subscription and Enterprise plan.Contact sales →

Frequently asked questions about Big Sky Resort Area District Tax Board