CUA Annual Reporting and Management Fees

Annual Report Form

The annual report form collects information on number of clients, trips, and revenue earned from the CUA holder’s operations in the park for the operating year (January through December).

  • All CUA holders are required to submit an annual report, NPS Form 10-660 by January 31st following the operating year.
  • A separate annual report is required for each CUA.
  • An annual report is required even if no revenue was earned during the operating year.
  • Towing and Automotive Service and Water Access CUA holders are not required to pay management fees but must still submit an annual report.

Management Fees


Management fees at Yellowstone National Park are based on a percentage of the gross receipts earned for authorized commercial activities conducted in the park during the operating year.

Management fees are required for the following CUAs:

  • Bicycle Tours, Environmental Education, Motorized Boating, Non-Motorized Boating, Overnight Backcountry Trips, Stream & Shoreline Fishing, Skiing/Snowshoeing, Road-Based Tours, and Annual Wedding and Portrait Photography.

Management Fees are calculated using the amount reported under Gross Receipts (question 8) on the NPS 10-660 Form.

  • “Gross receipts” represents the total amount of all revenues received from services CUA holder is permitted to offer within Yellowstone National Park. Services conducted outside Yellowstone National Park should not be included when calculating gross receipts.
  • The percentage of gross receipts for Services will be calculated by:
    • Businesses with gross annual receipts of $250,000 or less will pay 3% of their gross receipts.
    • Businesses will pay 4% of gross receipts for amounts between $250,001 to $500,000, this is in addition to the 3% for gross receipts under $250,000 listed above.
    • Businesses will pay 5% of gross receipts for the amount of gross receipts over $500,000.01; this is in addition to the amounts listed above.
  • The $300 application fee is a mandatory, one-time, non-refundable fee submitted when applying for a CUA. The application fee is credited toward the determined management fee due for each activity during the Annual Report submittal process.

A downloadable management fee calculation tool is located at the bottom of this page to help determine management fees due.


To complete the annual report and management fee payment process:

  • Please download the annual report form using the link provided at the bottom of this page. Older versions of the report form may not be accepted. This form is in PDF format and can be viewed or printed using Adobe Acrobat and other PDF readers.
  • Follow the step-by-step instructions found on page 3 of the NPS 10-660 Form.
  • Email completed forms to: Do not make payment for management fees due at this time.
  • The annual report will be reviewed and an invoice will be provided via email stating the management fees due with a direct link to make your payment via This email will include a management fee calculation tool which provides a breakdown of how the fees were calculated.
  • Management fees are due within 30 days from the date on the invoice. When making payment at, please send a copy of the receipt to

If you have any questions or concerns regarding annual reports and management fees, please contact

NPS Form 10-660 (Annual Report)

Management Fee Calculation Tool

Last updated: November 18, 2022

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Contact Info

Mailing Address:

PO Box 168
Yellowstone National Park, WY 82190-0168



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