Resort Tax

About

The City of Whitefish has a 3% Resort Tax that is collected from Lodging, Retail, Bars and Restaurants.

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% to 44% vote. The resort tax was approved for a 20-year term beginning January 1, 1996.

Extension

At the November 2, 2021, City election, the voters approved an extension of the resort tax until January 31, 2045.  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:

  • Property tax reduction for taxpayers in an amount equal to 25% of the 3% resort tax revenues derived during the preceding fiscal year.
  • Provision for the repair, maintenance, and improvement of streets, including storm sewers, all underground utilities, sidewalks, curbs and gutters, in an amount equal to 48% of the 3% resort tax revenues derived during the preceding fiscal year. 
  • Community housing initiatives, including the development of deed restricted affordable housing units and community housing programs in an amount equal to 10% of the 3% resort tax revenues derived during the preceding fiscal year. 
  • Improvements and maintenance of bicycle and pedestrian paths and other park acquisitions, capital improvements, and equipment in an amount equal to 10% of the 3% resort tax revenues derived during the preceding fiscal year. 
  • Maintenance and replacement of existing improvements of the Whitefish Trail with any amounts not expended within five fiscal years available for the maintenance of City bicycle and pedestrian paths in an amount equal to 2% of the 3% resort tax revenues derived during the preceding fiscal year. 
  • Merchant's cost of administering the resort tax in an amount equal to 5% of the 3% resort tax per year. 

Committee

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

Forms

  • Resort Tax Transmittal Form - This is a fillable web form. Please make sure the you "Print" a copy to PDF so that you can upload it with your ePayment. Click the link in the form to be taken to the ePayment form. If you do not owe any resort tax you may email the saved transmittal form using the instructions on the form.
  • Typical Items of Temporary Vendors (PDF)

The payment and Resort Tax Transmittal Form can be turned into the Finance Department, Customer Service Clerk by the 20th day of the following month.