Resort districts sales and use tax.

WORKING DRAFT
2005
STATE OF WYOMING
05LSO-0354

HOUSE BILL
NO.
HB0151

Resort districts sales and use tax.

Sponsored by:
Representative(s) Gingery

A BILL

for

AN ACT relating to resort district sales and use taxes; providing for termination of resort district sales and use taxes; and providing for an effective date.

Be It Enacted by the Legislature of the State of Wyoming:

Section 1.
W.S. 39
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15
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203(a)(iv) and 39
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16
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203(a)(iii)(A) are amended to read:

39
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15
‑
203.

Imposition.

(a)

Taxable event. The following shall apply:

(iv)

The following provision applies to imposition of the resort district excise tax under W.S. 39
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15
‑
204(a)(v):

(A)

The tax shall be imposed if favorably supported by a resolution adopted by the board of the resort district and approved by a majority of the district voters under W.S. 18
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16
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119
;
.

(B)

The tax may be terminated as follows:

(I)

By resolution to rescind the tax adopted by the board of the resort district; or

(II)

By an election to rescind the tax conducted as follows:

(1)

The proposition to rescind the resort district tax shall be at the expense of the resort district and be submitted to the electors of the resort district as provided in W.S. 18
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16
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119 upon the receipt by the board of the resort district of a petition requesting the election signed by at least five percent (5%) of the electors of the resort district;

(2)

The proposition to rescind the resort district tax may be submitted at an election held on a date authorized under W.S. 22
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21
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103. A notice of election shall be given in at least one (1) newspaper of general circulation published in the county in which the election is to be held, and the notice shall specify the object of the election. The notice shall be published at least once each week for a thirty (30) day period preceding the election;

(3)

If the proposition to rescind the tax is defeated the proposition shall not again be submitted to the electors of the resort district for at least eleven (11) months. If the proposition to rescind the tax passes at any general election, the tax is repealed and shall not be collected following June 30 of the year immediately following the year in which the proposition to rescind the tax passes.

39
‑
16
‑
203.

Imposition.

(a)

Taxable event. The following shall apply:

(iii)

The following provision applies to imposition of the resort district excise tax under W.S. 39
‑
16
‑
204(a)(iv):

(A)

The tax shall be imposed if favorably supported by a resolution adopted by the board of the resort district and approved by a majority of the district voters under W.S. 18
‑
16
‑
119
;
.

(B)

The tax may be terminated as follows:

(I)

By resolution to rescind the tax adopted by the board of the resort district; or

(II)

By an election to rescind the tax conducted as follows:

(1)

The proposition to rescind the resort district tax shall be at the expense of the resort district and be submitted to the electors of the resort district as provided in W.S. 18
‑
16
‑
119 upon the receipt by the board of the resort district of a petition requesting the election signed by at least five percent (5%) of the electors of the resort district;

(2)

The proposition to rescind the resort district tax may be submitted at an election held on a date authorized under W.S. 22
‑
21
‑
103. A notice of election shall be given in at least one (1) newspaper of general circulation published in the county in which the election is to be held, and the notice shall specify the object of the election. The notice shall be published at least once each week for a thirty (30) day period preceding the election;

(3)

If the proposition to rescind the tax is defeated the proposition shall not again be submitted to the electors of the resort district for at least eleven (11) months. If the proposition to rescind the tax passes at any general election, the tax is repealed and shall not be collected following June 30 of the year immediately following the year in which the proposition to rescind the tax passes.

Section 2.
This act is effective July 1, 2005.

(END)

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HB0151