Hebgen Basin Rural Tax District
Serving the Hebgen Basin community through fair and transparent resort tax collection.
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3% Resort Tax Effective January 1, 2026
Beginning January 1, 2026, all businesses within the Hebgen Basin Rural Resort Area Tax District that provide taxable goods or services will be required to collect and remit a 3% resort tax, per the Resolution.
Governing Documents
You can find all the Bylaws, Ordinances, Resolutions and additional documents here.
Our Board
Find information on the Board and also review Board Meeting Minutes and Agendas.
Update on the Hebgen Basin Rural Resort Area Tax District
October 28, 2025
To: Business Owners, Taxpayers, and Citizens of the Hebgen Basin Rural Area
Background
In May 2025, voters in the Hebgen Basin Rural Area approved the creation of the Hebgen Basin Rural Resort Area Tax District. Since that time, the Board of Trustees—Jason Howell, Robby Pohle, John Burns, Katrina Mann, and Jeff Mathews—has been meeting on the second Monday of each month to establish and implement the District.
The Board has accomplished several foundational steps:
- Adopted District Bylaws
- Drafted and adopted Ordinance No. 25-01-ORG
- Conducted two public hearings
- Launched the official website
This website will serve as the main source of public information and includes:
- Governing documents
- Meeting agendas and minutes
- Business registration portal
- Pay.Gov remittance link
- Contact information for Board Members and the Business Manager
Clarification of Ballot Language
An inconsistency was identified between the original petition language and the final ballot language regarding the use of Resort Tax funds.
- Petition Language: Funds to be used for Fire, EMS, Medical, and any additional revenue could be used for education and community impacts.
- Ballot Language: Only specified use for Fire, EMS, and Medical—education and community impacts were omitted due to an oversight in the legal review process.
Next Steps
To correct this, voters will be asked to vote on the following question during the next available election in May 2026:
Are you FOR or AGAINST allowing Resort Tax funds to be used for education and community impacts?
3% Resort Tax Effective January 1, 2026
Beginning January 1, 2026, all businesses within the Hebgen Basin Rural Resort Area Tax District that provide taxable goods or services will be required to collect and remit a 3% resort tax.
Taxable Goods and Services Include:
- Hotels, motels, short-term rentals, RV parks, and campsites
- Bars, restaurants, and other food service establishments
- Retail sales of luxuries, clothing, alcohol, recreational marijuana, and recreational activities
Businesses are allowed to retain 5% of the 3% resort tax collected as an administrative fee.
Example: Gross sales $5,000.00 × 3% = $150.00 × 5% = $7.50 administrative fee.
The full text of Ordinance No. 25-01-ORG is available here.
Contact
For questions or more information, please contact:
bizmanager@hebgenbasinresorttax.org
About Us
The Hebgen Basin Rural Resort Tax District was created to support the unique needs of our small but vibrant community, which welcomes thousands of visitors each year. Recognized by the Montana Department of Commerce as a designated resort area, the district encompasses the Hebgen Basin Rural Fire District and reflects the reality that tourism is the primary driver of our local economy. With fewer than 2,500 residents, our community relies heavily on businesses that serve the recreational and personal needs of visitors who travel here to experience the natural beauty and outdoor opportunities of the region.
