The row over the $188,000 bill for removing a whale carcass from a Perth beach has deepened as the WA Fisheries Department claims it is not responsible because whales are mammals, not fish.

The 17-metre carcass washed ashore on Scarborough on November 3.

The City of Stirling was forced to hire special earthmoving equipment to lift the whale and transport it by truck to a waste facility in Perth's northern suburbs, where it was buried.

Around $100,000 was spent on equipment hire and about $40,000 on tip fees, cleaning and remediation of the beach, as well as labour and security costs.

City of Stirling mayor Giovanni Italiano told 720 ABC Perth he had written to both the Premier and the Minister for Fisheries asking for the State Government to pick up the bill.

However, the council had only been offered a contribution of $8,000, which included the waste levy and the cost of contaminated sand.

Whale removal costs broken down: $103,808.91 on hire of plant and heavy moving equipment, cleaning, insurance, and consumables. This includes the wire, chains, crane straps and tarpaulins that were all disposed of along with the whale.

on hire of plant and heavy moving equipment, cleaning, insurance, and consumables. This includes the wire, chains, crane straps and tarpaulins that were all disposed of along with the whale. $40,778.37 on disposal of the whale including tip fees, a transport permit, cleaning and remediation.

on disposal of the whale including tip fees, a transport permit, cleaning and remediation. $36,256.43 on City of Stirling resources, labour, equipment, fuel, clothing, cleaning and other consumables.

on City of Stirling resources, labour, equipment, fuel, clothing, cleaning and other consumables. $7,732.32 for security and safety, including fencing, security guards, traffic management and police escort to the tip.

for security and safety, including fencing, security guards, traffic management and police escort to the tip. $8,674.12 on a waste levy (reimbursed to the council by the State Government)

on a waste levy (reimbursed to the council by the State Government) Total costs $188,576 (Source: City of Stirling)

"I spoke to the Minister for Fisheries' office yesterday and was told they are not going to foot the bill, because it's a mammal not a fish," Cr Italiano said.

"They believe it's not in their jurisdiction."

Cr Italiano believed the State Government should have arranged to tow the dead whale out to sea before it reached the beach, and he was adamant the council would not be left with the bill.

"We are not going to pay this and the ratepayers are not going to pay it," he said.

"We pay the government $26.3 million for fire and emergency services levies, and this was an emergency."

Cr Italiano said he believed it was now a matter for the Premier's office.

"There has not been one word from any department unless I have followed it up and I think that's pretty poor," he said.

Last week Cr Italiano said if another whale carcass arrived on the beach the council would not deal with the clean up.

A spokeswoman for the Minister for Fisheries said the Fish Resources Management Act 1994 "does not envisage the Department of Fisheries managing whales, whether they are alive or dead".