"There is a snowbird tax absolutely, " the Democratic Governor told reporters the other day.

WSJ: Review & Outlook: Minnesota's Snowbird Tax

Except Snowbird got it all in December.

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With the Freeride I have trekked across the Alps from Chamonix to Zermatt, spending more time going up than down, and I have spent seven-hour days doing downhill laps using Snowbird's 125-person tram in Utah--all on one set of skis.

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So, yes, there's a snowbird tax.

WSJ: Review & Outlook: Minnesota's Snowbird Tax

Snowbird is not alone.

FORBES: Hit The Slopes! Coast-to-Coast Snow Kicks Off Skier's Dream Season For 2013