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A. The tax imposed by this chapter does not apply to:

1. Season passes;

2. Any lift ticket not specifically sold to provide the right of entry solely to a local ski area (including, by way of example, any lift ticket which provides the right of entry to one (1) or more ski areas located outside of the town as well as a local ski area);

3. Any passes or lift tickets sold for summer activities; or

4. Any other items or activities besides those lift tickets intended for ski lift use solely at a local ski area between November 1 and April 30.

B. The burden of proving that any transaction is not subject to the tax implemented by this chapter shall be upon the person making such assertion. (Ord. 30, Series 2021)