Resort Tax Update - Late Filing and Remittance Fees and Penalties

As approved by the City voters in June 2020, the 3% Resort Tax went  into effect beginning October 1, 2021.Quarterly reports and remittance of the Resort Tax are due 20 days after the end of each quarter.

On November 21, 2022, City Council held a public hearing to determine if the City should amend the Resort Tax Code, Chapter 3.20 to add late filing and payment fees and penalties. The City reviewed the penalties and fees charged by other cities, Red Lodge in particular. The City Council asked city staff to bring forward an Ordinance for reading at the December 5, 2022 Council Meeting that sets a 10% per annum fee for paying and filing late and penalties for filing and paying late beyond a 30 day grace period. 

  Please read the Resort Tax link on the City Council page for full information.