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Resort Tax

January 4th, 2024

10:00 am Philipsburg Town Hall


Council in Attendance: John Laigaie, Gary Fujinami, Jason White, Lorraine Dell-Bishop, Carl Sundstrom, and Scott Lyons. Council Absent: Mayor Daniel Reddish. Others in Attendance: Clerk Rachel Parret, Special Projects Maureen Connor, Shirely Beck, Dale Siegford, and Leo Malinak.


Town Admin:

The Resort Tax would be collected quarterly starting January 1st, 2025. January 1st, 2025 – March 31st, 2025, the first quarter with the taxes due possibly by April 7th, 2025.  April 1st, 2025 – June 30th, 2025, the second quarter with the taxes due possibly by July 7th, 2025. July 1st, 2025- September 30th, 2025, with taxes possibly due by October 7th, 2025. October 1st, 2025 – December 31st, 2025, with taxes possibly due by January 7th, 2025.

Councilman Sundstrom suggested that the taxes be due no later than the 15th of the month for each quarter due.


Special Projects Maureen Connor researched several Resort Tax Communities. Two of the communities (West Yellowstone and Gardner) she discovered collect their Resort Tax monthly.  The rest of the Communities collect on a quarterly basis. Councilman Lyons said that the Town would be flexible about collecting monthly or quarterly and that the Town would take in consideration the business owners’ thoughts on monthly or quarterly collection.


Maureen spoke about the future of the Town’s pipeline and treatment of the water.  This project could potentially cost $20 million.  The Town could use the Resort Tax funds to match the MCEP grant.  Councilman Fujinami wanted to clarify to Shirley Beck and Dale Siegford how critical the water maintenance.  The DEQ is demanding that the Town filter the water.  Councilman Fujinami also stressed that the funds collected from a Resort Tax will not be enough money to fix the filtration problem but will be enough for the Town to use the money for matches on grants.


Councilman Lyons stated that Montana code lays out what can and cannot be taxed.  He also stated that the Town limits will be discussed for annexation.


Next Meeting:

Thursday January 11, 2024, from 9:00-11:00 am at the Townhall.



Councilman Sundstrom made a motion to adjourn the meeting, Councilwoman Dell-Bishop seconded the motion, and the motion passed unanimously.

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