Originally Posted by Powderdog
Are you sure they're liberals?
It doesn't matter. Every community tries to raise revenue from anyone but the local voters. Alaska is arguably the most libertarian state, but their oil extraction taxes (which are paid by oil companies but passed on mostly to out-of-staters) are so high that they have money to refund to locals.
I bet almost every ski area is one of the largest taxpayers in its own county, regardless of whether you can actually determine how much tax is adding to your lift ticket. Vermont even grabs a piece of ski town tax revenue and gives it to the other communities in the state for education.
It's ironic for a ski town local to be complaining about taxes on tourists, when the ski business adds significant cost to local government and there's no one else to tax but the locals.
FWIW a lift ticket tax is probably better for the ski area as well, at least compared to a property tax of an equal amount. In low sales years, taxes will be lower, but a property tax needs to be paid whether you made any money or not. That's important for a business whose revenue varies with the weather.