A resort municipality is a special designation in British Columbia for communities whose economies are heavily dependent on tourism. Whistler is the most prominent example. This status allows municipalities to collect an additional hotel room tax (up to 3%) beyond the standard provincial accommodation tax, providing revenue to support tourism infrastructure and marketing. Resort municipalities face unique challenges: their permanent populations are small but they must provide services for large numbers of visitors, and their economies are vulnerable to tourism fluctuations. The special designation recognizes these circumstances and provides tools to address them.