Used books, fake plants and granola bars have been added as taxable "luxury" items in a proposed ordinance that aims to address administrative interpretations of Whitefish's 2 percent resort tax.

The ordinance would codify 28 interpretations of resort tax taxable goods and exemptions made since the tax began in 1996.

"It would provide more clarity to citizens, vendors and city officials and staff if the city code was amended to include the various interpretations," City Manager Chuck Stearns said in his council report.

Stearns said he checked with City Attorney Mary Van Buskirk, who said the changes don't need to be determined by a public vote.

The 2 percent tax was controversial when it was first proposed and the council spent months fine-tuning the list of taxable items and exemptions. Two-thirds of the tax revenues are used for street reconstruction; 25 percent goes to property-tax rebates for city residents; 5 percent is used for parks and the remaining 5 percent for administration.

A public hearing at Tuesday night's council meeting will be held to consider the resort-tax changes.

Items that have been added to the "luxuries" list by administrative decisions through the years include conference or event room rentals, used books, candles, decorative boxes and vases, fake trees and plants, finished craft items sold at arts and crafts fairs (other than those that are household furnishings), fireworks, gift boxes, wrapping paper, pet food, pictures and picture frames, DVDs, used sporting goods, boxes of greeting cards, makeup and makeup bags, perfume, tobacco products such as matches and lighters, food delivery charges, chips, nuts, seeds, granola bars, jerky, gum, bulk packaged candy and fraternal organizations that provide food and beverages or rent facilities to the public.

Proposed additions to the list of tax-exempt items are computers, computer supplies, webcams, food items not purchased for immediate consumption, exercise bikes, fitness balls, combs, brushes, sunblock, lip balm, dietary supplements, lotions, vitamins, charcoal, vacuum and floor cleaners, posterboard, dishes used for meals or cooking, lawn and patio furniture, rooted flower plants, compost and fraternal organizations that provide food and service only to members.

IN OTHER business, the council has two other public hearings on the agenda.

The first hearing deals with a planned-unit development for The Springs at Whitefish, an assisted-living facility. A 17-unit memory-care addition is proposed, along with a new dining area and 12 patios and decks.

The other hearing will consider an ordinance amending subdivision regulations to allow additional time for preliminary plat projects.

A resolution approving a memorandum of understanding with Whitefish Legacy Partners regarding the Whitefish Trail, receipt of the trail grant fund and allocation and investment of donated funds.

Stearns will report on a proposal by the city to buy the Coldwell Banker Building at 105 Baker Ave. behind City Hall for $750,000 using tax-increment finance district revenue. The purchase would give the city ownership of an entire half block.

"If we purchase the two lots and the building, it will add significant value to this site regardless of whether the current site stays as a City Hall site, becomes parking, is a joint venture public-private partnership project, or if we ultimately sell the entire site," Stearns said. "A major tenet of redevelopment is aggregating property and sites to ensure the highest and best use of the property."

The council meets at 6 p.m. Tuesday for a closed executive session to go over litigation; at 6:30 p.m. the meeting opens for a work session to review council procedures and protocols.

The regular meeting begins at 7:10 p.m.; all meetings are at Whitefish City Hall.

Features editor Lynnette Hintze may be reached at 758-4421 or by email at lhintze@dailyinterlake.com.