Local Sales and Use Taxes
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Bill Summary - 20LSO-0084 Bill No.: HB0047 Effective: 1/1/2021 12:00:00 AM LSO No.: 20LSO-0084 Enrolled Act No.: HEA No. 0070 Chapter No.: 110 Prime Sponsor: Joint Revenue Interim Committee Catch Title: Local sales and use taxes. Subject: Local sales and use taxes. Summary/Major Elements: The act reduces the number of local entities that are required to approve the submission of a proposition on local optional sales and use taxes to the voters from two-thirds (2/3) of the municipalities within the county to one-half (1/2) of the municipalities within the county. The act also authorizes a county, with the consent of fifty percent (50%) of the municipalities within the county, to submit a proposition to the voters to make the local optional sales and use tax for general purposes, commonly known as the 5 th penny tax, permanent. The act authorizes a municipality to submit a proposition to the voters for a sales and use tax within the municipality of up to one percent (1%) for general revenue or for a specific purpose. The municipal tax is only authorized if a county has imposed both a general purpose and specific purpose excise tax or if the county authorizes the tax by a resolution. The above summary is not an official publication of the Wyoming Legislature and is not an official statement of legislative intent. While the Legislative Service Office endeavored to provide accurate information in this summary, it should not be relied upon as a comprehensive abstract of the bill.
Public statements
Last checked Aug 7, 1:28 AM
R · S25
Why they voted this way
The lawmaker supports the bill because it provides an essential tool for local governments facing financial difficulties similar to those experienced by the state.
S18
Why they voted this way
The lawmaker urges support because the bill reflects a consensus between counties and towns, noting that in his county with three municipalities, the current structure effectively requires two-thirds approval anyway.
R · S21
Why they voted this way
The lawmaker opposes the bill to stand by principles regarding an amendment on two-thirds voting requirements that was previously passed.
Why they voted this way
The lawmaker opposes the bill because they believe it will create conflict between municipalities and counties, as well as pit cities against each other.
If a lawmaker is not listed, we couldn't find a published reason.
Wyoming roll calls
11 roll calls
Official activity
Changes
15 stored
The amendment removes references to permanent local sales and use taxes and deletes specific sections of the bill.
The amendment removes specific lines and sections from the bill related to local sales and use taxes.
The amendment removes specific lines and paragraphs from the bill text related to local sales and use taxes.
The amendment changes the requirement for certain local sales and use tax propositions to be voted on during a general election instead of a separate special election.
The amendment removes specific Senate amendments from the bill.
The amendment changes the word 'may' to 'shall' in several places of the bill and removes the word 'in' from specific lines.
The amendment changes the voting requirement for certain local sales and use taxes from a majority vote to a two-thirds vote in several places within the bill.
The amendment changes the requirements for electors to request an election on local sales and use taxes, increases the number of votes needed to continue these taxes, removes some entities' ability to request elections, and repeals certain provisions.
The amendment changes how local sales and use taxes can be imposed, limiting their duration to four years unless approved for continuation.
The amendment removes specific sections and phrases from the bill related to local sales and use taxes, including parts that were previously added by other amendments.
This amendment removes certain provisions from an existing bill and adds new requirements for permanently imposing local sales and use taxes, including a petition process for terminating the tax.
The amendment changes the rules for requesting elections on local sales and use taxes by requiring a larger number of electors from each city and town within a county to sign petitions.
The amendment changes the requirement for approval of certain local sales and use taxes from a majority vote to a two-thirds vote in several places within the bill.
The amendment removes specific sections and language from the bill related to local sales and use taxes.
The amendment removes references to 'general election' in certain sections of the bill.