Resort Tax

The City of Whitefish has a 3% Resort Tax (Ordinance and City Code) that is collected from Lodging, Retail, Bars and Restuarants. 

The resort tax is authorized by Section 7-6-1501 MCA and was originally approved by Whitefish voters on November 7, 1995 by a 56%-44% vote.   The resort tax was approved for a 20 year term beginning January 1, 1996.

At the November 2, 2004 City election, the voters approved an extension of the resort tax until January 31, 2025 by a margin of 2012 to 632.   Whitefish’s resort tax is a 3% tax on the retail sale of lodging, restaurant and prepared food, alcoholic beverages, ski resort goods and services, and defined luxury items.   Whitefish voters allocated the use of the resort tax as follows:

A. Property tax reduction for taxpayers residing in the city in an amount equal to twenty five percent (25%)of the resort tax revenues derived during the preceding fiscal year;

 B. Provision for the repair and improvement of existing streets, storm sewers, all underground utilities, sidewalks, curbs and gutters, in an amount equal to sixty five percent (65%) of resort tax revenues derived during the preceding fiscal year;

 C. Bicycle paths and other park capital improvements in an amount equal to five percent (5%) of the resort tax revenues derived during the preceding fiscal year;

 D. Cost of administering the resort tax in an amount equal to five percent (5%) per year.

 

The Resort Tax Monitoring Committee, made up of 7 members, monitor, review and advise the Mayor & City Council on the use of resort tax funds.  

The payment and Resort Tax Transmittal Form can be turned into the City Clerk's Office by the 20th day of the following month.  

Forms

Resort Tax Transmittal Form

Resort Tax Transmittal Form-fill-in-form   - To use the fill-in form, download or save the file to your computer and use a pdf reader such as Adobe Acrobat to view and use the form.  

Typical Items of Temporary Vendors 

Resort Tax History

The Whitefish Resort Tax was approved by City voters, with 56% voting in favor, on November 7, 1995.   The tax was implemented on February 1, 1996, initiating a 20-year term that expires on January 31, 2025.

 

 

 

 

 



Resort Tax Projects Since 1996:

Streets:             

Baker Avenue (2nd Street to River)
Baker Avenue (River to 10th Street)
Baker Avenue overlay (10th Street to 19th Street)
7th Street (Columbia Avenue to Pine Avenue)
7th Street (Pine Avenue to street terminus)
19th Street overlay (Baker Avenue to Hwy 93)
Columbia Avenue (River to 7th Street)
Columbia Avenue (2nd Street to 7th Street)
Skyles Place (Wisconsin Avenue to Dakota Avenue)
Lupfer Avenue (Entire length)
Railway St. (Miles Avenue to O'Brien Avenue)
Railway St. (Columbia Avenue to Somers Avenue)
Somers Avenue (Railway Street to 2nd Street)
Colorado Avenue (Edgewood Drive to Crestwood Court)
Community-wide sidewalk replacement project - 84 blocks
6th St / Geddes-Baker Ave to 3rd Street-In progress
Central Avenue-Railway to 3rd
6th & Geddes-Complete construction

Future Projects:            

East 2nd Street
West 7th Street
East Edgewood Place
Karrow Avenue
State Park Road

Parks:

Riverside Park Bike/Ped Path
Baker Street Park Bike/Ped Path
Grouse Mountain Park Tennis Court reconstruction
Riverside Park Tennis Court improvements
Kay Beller Park Construction
Memorial Park Basketball Court Resurfacing
Baker Park Bike/Ped Path
2nd to Armory Trail
East Edgewood Trail
Rocksund/Monegan Trail
Rocksund Footbridge
Ice Den Signage
Donation for New Baseball Stadium

Future Projects:                           

Boat Dock at City Beach
Additional Donations for New Baseball Stadium
Riverside Tennis Court Renovation
Comprehensive Parks & Rec Master Plan