03/17/2026
📣Update on the HEBGEN BASIN RESORT TAX DISTRICT
February 4, 2026
To: Business Owners, Taxpayers, and Citizens of the Hebgen Basin Rural Area
Subject: Update on the Hebgen Basin Rural Resort Area Tax District
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 have been meeting on the second Monday of each month to establish and implement the District.
The Current Board of Trustees:
Jason Howell
Robby Pohle
John Burns
Katrina Mann
Jeff Mathews Jr.
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: https://hebgenbasinresorttax.org/
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?
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.
Please click on the link to register your business, https://hebgenbasinresorttax.org/for-businesses/ once you are registered, we will send you your account number.
Payments of Resort Tax Remittance will be done electronically through our online payment platform PayGov.us or click the link https://pay.paygov.us/EndUser/PaymentAgency.aspx?ttid=24142 you will have the option to remit payments using a credit card which charges an additional 3% convenience fee or pay with an electronic check which only costs $1.00.
Taxable Goods and Services Include:
1.Hotels, motels, short-term rentals, RV parks, and campsites
2.Bars, restaurants, and other food service establishments
3.Retail sales of luxuries, clothing, alcohol, recreational ma*****na, 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 x 3% = $150.00 x 5% = $7.50 administrative fee.)
The full text of the Ordinance is available by clicking on the link, https://hebgenbasinresorttax.org/.../Signed-Second... or on the District website.
For questions or more information, please contact: [email protected]
Hebgen Basin Rural Resort Area Tax District Website: https://hebgenbasinresorttax.org/
Hebgen Basin Rural Tax District Serving the Hebgen Basin community through fair and transparent resort tax collection. Register Your Business Pay Taxes Z REGISTER NOW 3% Resort Tax Effective January 1, 2026 Beginning January 1, 2026, all businesses within the Hebgen Basin Rural Resort Area Tax Distr...
