Wyoming Tourism Account Funding
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Bill Summary - 20LSO-0399 Bill No.: HB0134 Effective: 1/1/2021 12:00:00 AM LSO No.: 20LSO-0399 Enrolled Act No.: HEA No. 0007 Chapter No.: 14 Prime Sponsor: Joint Appropriations Committee Catch Title: Wyoming tourism account funding. Subject: Statewide lodging tax. Summary/Major Elements: The act imposes a tax of five percent (5%) on sales of lodging services in the state. The act specifies distribution of the tax, providing that three percent (3%) shall be dedicated to state revenues, with eighty percent (80%) of that amount deposited in the Wyoming tourism account and the remainder deposited in the Wyoming tourism reserve and projects account. The remaining two percent (2%) of the five percent (5%) tax is dedicated to local governments on a county by county basis with distribution to cities and towns that have imposed a local optional lodging tax in proportion to the amount raised by the local optional tax. The act also directs the expenditure of lodging tax revenues by cities, towns and counties and specifies what activities qualify as the promotion of travel and tourism. The act provides for a delay in the implementation of the two percent (2%) portion of the statewide tax for cities, towns and counties that currently impose a local optional lodging tax. The two percent (2%) tax is delayed until the next time that the city, town or county is required to vote on the imposition of its local optional lodging tax. 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, 2:01 AM
R · S01
Why they voted this way
The lawmaker opposes the amendment because he believes the refund mechanism fundamentally changes the nature of the funding, turning it into a system where vendors receive refunds for tax money rather than contributing their own dollars.
D · S17
Why they voted this way
The lawmaker opposes the amendment because he believes it should be discussed at a different time, noting that third reading is not the appropriate place for such changes.
S13
Why they voted this way
The lawmaker supports the amendment because it includes a refund option for businesses unhappy with tourism spending, citing existing state statutes as precedent.
R · S11
Why they voted this way
The lawmaker supports the amendment as a compromise to redirect funds from an inflation-proofed tourism account to address the state's looming deficit.
Why they voted this way
The lawmaker opposes the amendment because she believes it is unfair to break a promise made to hotels that their voluntary tax would fund only tourism and not be diverted for other purposes.
R · S30
Why they voted this way
The lawmaker supports the amendment because he believes redirecting a portion of the funds is sensible given the state's upcoming deficit.
R · S21
Why they voted this way
The lawmaker supports the amendment because he believes using this tax revenue to fix structural deficits is preferable to funding private industry marketing without addressing fiscal problems.
Why they voted this way
The lawmaker supports the amendment because he believes it could significantly influence his vote on the bill.
S18
Why they voted this way
The lawmaker opposes the amendment because he believes funds collected specifically for tourism promotion should not be diverted, citing a legislative restriction on expending those funds until appropriated.
Why they voted this way
The lawmaker opposes the bill because they believe it involves raising taxes, which conflicts with their support for limited government and limited taxation.
S13
Why they voted this way
The lawmaker opposes the amendment because they believe it will kill the bill and prevent progress on helping the tourism industry generate revenue and diversify the state's economy.
R · S21
Why they voted this way
The lawmaker supports the amendment because they believe it is good government practice to prohibit taxpayer funds from being used for lobbying or legislative activities.
R · S28
Why they voted this way
The lawmaker supports the amendment because they believe no funds should be extended for lobbying by any agencies, noting that previous events were privately sponsored rather than taxpayer-funded.
R · S07
Why they voted this way
The lawmaker opposes the amendment because they believe it creates an undue burden for those responsible for collecting the taxes.
R · S05
Why they voted this way
The lawmaker opposes the amendment because they believe it violates Article 3, Section 27 of the Wyoming Constitution which prohibits special laws regarding tax assessment and collection.
S18
Why they voted this way
The lawmaker opposes the amendment because it applies only to Teton County due to a revenue threshold other counties cannot meet, and he questions its relevance to the bill's title.
S19
Why they voted this way
The lawmaker opposes the amendment as premature because keeping the current formula allows counties below the threshold to maintain a funding split dedicated to promotion efforts needed to reach that goal.
R · S16
Why they voted this way
The lawmaker supports the amendment because it returns control to smaller communities, allowing them to use funds to better prepare for tourism impacts.
Why they voted this way
The lawmaker opposes the amendment as premature, fearing that allowing counties to divert funds from tourism promotion could lead to layoffs and harm their visitor bureaus.
D · S17
Why they voted this way
The lawmaker opposes the amendment as premature but expresses confidence in local communities' ability to eventually reach revenue goals and prosper, citing examples from other industries.
Why they voted this way
The lawmaker supports the amendment to ensure smaller towns can diversify tourism efforts, arguing that elected county commissioners should not be assumed to act irresponsibly with funds.
Why they voted this way
The lawmaker states he will vote against the bill due to pressure from parents who travel with children for sporting events and are opposed to the measure.
R · S30
Why they voted this way
The lawmaker supports the amendment because it addresses due process concerns regarding property inspections.
R · S02
Why they voted this way
The lawmaker supports the amendment because it fixes a critical flaw where inspections cannot currently be conducted, which is an inadequate situation that needs remedying.
R · S03
Why they voted this way
The lawmaker supports the amendment because it was developed through diligent collaboration with local Weed and Pest Districts during a lunch hour meeting.
R · S04
Why they voted this way
The lawmaker supports the amendment as an improvement that provides flexibility for landowners to be heard and allows Weed and Pest Districts to fulfill their purpose.
S26
Why they voted this way
The lawmaker supports an amendment to restrict how counties can use lodging tax revenue for tourism because the current language is too broad and could lead to misuse of funds.
D · S17
Why they voted this way
The lawmaker supports the bill's language because they believe enhancing visitor experiences, such as during a solar eclipse event, is beneficial for attracting future tourism.
R · S11
Why they voted this way
The lawmaker opposes specific lines in the bill because they believe the phrase 'enhance the visitor experience' is too broad and could allow funds to be used for unrelated purposes like transportation.
Why they voted this way
The lawmaker supports the amendment to exempt county fair boards from lodging taxes because these facilities are used by youth participants for animal care during fairs and do not compete with private motels.
Why they voted this way
The lawmaker supports Amendment Three to exempt Wyoming residents from the tax because tourism advertising is consumed by out-of-state visitors, and he argues that only those who consume the service should pay for it.
Why they voted this way
The lawmaker opposes Amendment Three because she believes Wyoming residents should contribute to tourism funding, noting that most of the tax burden falls on out-of-state visitors.
Why they voted this way
The lawmaker opposes Amendment Three because he believes citizens should contribute more to the state's success and states he is willing to pay his share of the tax.
R · H11
Why they voted this way
The lawmaker opposes Amendment Three due to concerns that it may be unconstitutional under the Dormant Commerce Clause and could jeopardize the entire bill.
Why they voted this way
The lawmaker supports Amendment Three because he believes residents are price-sensitive and should not be taxed for tourism advertising they do not consume.
R · H09
Why they voted this way
The lawmaker supports the amendment because it directs excess tourism funds into the school foundation account, which has a structural deficit, rather than creating another special fund.
H31
Why they voted this way
The lawmaker supports the amendment to address the structural deficit by directing savings from tourism funding toward education needs rather than creating a new special account.
Why they voted this way
The lawmaker opposes the amendment because they believe a special account is needed for large tourism projects, as agencies cannot currently carry over funds from one biennium to another.
Why they voted this way
The lawmaker opposes the amendment because they are concerned about automatic transfers into school funding without an intermediate appropriations step, which masks how funds are being used.
R · H34
Why they voted this way
The lawmaker supports the amendment because they believe it will help address the education deficit.
Why they voted this way
The lawmaker supports the amendment because it addresses core deficits by directing excess revenue toward education rather than creating a slush fund for discretionary tourism projects.
Why they voted this way
The lawmaker opposes the amendment because they believe small transfers do not solve the structural education deficit and prefer that future legislatures decide how to handle these funds.
Why they voted this way
The lawmaker supports the amendment because they believe excess funds should be directed to where there is a funding hole, specifically education, rather than creating another special account.
If a lawmaker is not listed, we couldn't find a published reason.
Wyoming roll calls
11 roll calls
Official activity
Changes
24 stored
The amendment modifies the process for local lodging taxes by changing how elections are held and what information must be provided.
The amendment changes how lodging tax revenues are distributed and collected, adjusting percentages for state administrative costs and local general revenue.
The amendment aims to remove an exemption for outfitters and guides from a lodging tax and make related changes in the bill's text.
The amendment adds a tax exemption for Wyoming residents who pay lodging taxes, allows an annual property tax reduction based on these payments, and provides funding to local governments affected by this change from the Wyoming tourism reserve account.
The amendment adds an exemption for sales taxes on lodging services provided by county fair boards during county fairs and other approved events.
The amendment modifies HB0134 to exempt Wyoming residents from a new lodging services tax and adds details on how residency is determined.
The amendment removes the creation of a Wyoming tourism reserve and projects account and replaces it with references to the school foundation program account.
The amendment changes the process for local elections regarding lodging taxes, limiting the tax rate and requiring specific ballot language.
The amendment adds an exemption to the sales tax on lodging services during specific events in counties.
The amendment excludes the rental of campsites and other lodging services provided by a county fair board during a county fair or other authorized event from being subject to a new statewide assessment on sales of lodging services.
The amendment removes specific wording related to tourism experiences from the bill.
The amendment removes several sections and lines from the bill, altering how certain provisions are referenced or stated.
The amendment modifies specific sections of HB0134 to adjust how funds from a lodging tax are distributed and used.
The amendment adds a new rule that money given to the Wyoming tourism accounts cannot be used for lobbying or talking about laws related to local governments or the state legislature.
The amendment adds an exemption from the lodging services tax for Wyoming residents who have lived in the state for at least one year and can provide proof of residency.
The amendment proposes to exempt certain lodging services from a new statewide sales tax assessment in Wyoming.
The amendment changes the percentage of tax that counties can collect based on their previous year's revenue from lodging services or estimated future revenue.
The amendment removes certain sections from HB0134, modifies the title of the bill, and adds new provisions for a tourism account and annual fees.
The amendment removes certain lines from the bill related to a tourism account and replaces them with references to a school foundation program account.
The amendment removes a previous change made by the Senate that was related to HB0134.
The amendment removes newly added language from the bill on page 12, lines 13 through 17.
The amendment removes certain lines and sections from the bill related to tourism funding, changes a percentage distribution, and deletes entire pages.
The amendment removes specific lines and sections from the bill related to lodging service sales tax assessment, distribution, exemptions, local optional lodging tax revisions, authorized expenditures, and account creations.
The amendment changes the percentage of funds allocated from a sales tax on lodging services in Wyoming.