Specific purpose tax-optional procedure.

WORKING DRAFT
2005
STATE OF WYOMING
05LSO-0217

HOUSE BILL
NO.
HB0283

Specific purpose tax-optional procedure.

Sponsored by:
Representative(s) Childers and Simpson and Senator(s) Coe

A BILL

for

AN ACT relating to taxation and revenue; providing an optional procedure for imposing a specific purpose excise tax; authorizing counties, cities, towns and school districts to individually impose the tax; and providing for an effective date.

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

Section 1.

W.S. 39
‑
15
‑
203(a) by creating a new paragraph (v), 39
‑
15
‑
211(b)(intro), 39
‑
16
‑
202(e), 39
‑
16
‑
203(a) by creating a new paragraph (iv) and 39
‑
16
‑
211(b)(intro) are amended to read:

39
‑
15
‑
203.

Imposition.

(a)

Taxable event. The following shall apply:

(v)

In
lieu
of the procedure to impose a tax under paragraph (iii) of this
subs
ection, any county, city
,
town
or school district
may impose an excise tax not to exceed
the rate specified in W.S. 39
‑
15
‑
204(a)(iii) upon retail sales
of tangible personal property, admissions and services made, and upon storage, use and consumption of tangible personal property, within that county, city
,
town
or school district
. A county, city
,
town
or school district board of trustees
may adopt a resolution or ordinance necessary to begin the procedure under this p
aragraph only if a proposition to impose a tax under paragraph (iii) of this
sub
section
for the purposes specified under the resolution or ordinance
has been defeated by the electors in the county during the eighteen (18) calendar months preceding the month in which the resolution or ordinance is adopted. Any resolution or ordinance adopted
under this paragraph
shall be in a specified amount for a specified purpose. Any county, city
,
town
or school district board of trustees
which adopts an ordinance
or resolution
under this paragraph
shall forward it to the county clerk within five (5) days of its adoption. Within five (5) days of receipt of a copy of the ordinance
or resolution
, the county clerk shall forward a copy of the ordinance or resolution to all other cities or towns
or school districts
within
the county and, if an ordinance, to the county commissioners. The county clerk shall schedule an election within the
area in which the tax will be imposed under the adopted ordinance or resolution. The election shall be on the question of tax imposition.
If a county adopts a resolution under this
paragraph, the election shall be held within the county. A city
or
town

may adopt an ordinance and specify that the tax will be imposed in the city or town.
A school district board of trustees may adopt an ordinance and specify that the tax will be imposed in the school district.
If an ordinance is adopted, the tax shall be imposed within the boundaries of the city
,
town
or the school district, as appropriate
.

The election shall be scheduled
in accordance with the election date specified under W.S. 22
‑
21
‑
103 which is held
not less than one hundred twenty (120) days after the date the county clerk received the ordinance or resolution.
If within
sixty
(
6
0) days after receipt of a copy of an ordinance or resolution from the county clerk under this
paragraph
, the county commissioners, in the case of an ordinance, or another city
,
town
or school district board of trustees adopts
an ordinance or resolution

to impose a tax in a specified amount for a specified purpose and which is forwarded to and received by the county clerk, that proposition shall be consolidated with the original proposition in the initial resolution or ordinance and shall be submitted as a single
proposition
to the electors in the affected
jurisdictions
at the election. If a majority of those voting on the
proposition
vote in favor of
the proposition
, it shall pass.
If the election is held in a school district on the issue of the tax being imposed, and the proposition passes, the tax shall be imposed only within that school district.

The total excise tax imposed within any county, city
,
town
or school district
under this paragraph shall not exceed the rate specified by W.S.
39
‑
15
‑
204(a)(iii)
. The revenue from the tax shall be used in a specified amount for specific purposes authorized by the qualified electors. Specific purposes shall not include ordinary operations of local government except those operations related to a specific project. The following provisions shall also apply:

(A)

No tax shall be imposed under this
paragraph
until the proposition to impose the tax for specific purposes in specific amounts is approved by the vote of the majority of the qualified electors voting on the
proposition
in the specified juris
dictions. The amount of revenue to be collected and the purpose or
purposes
for which it
is
proposed to be used shall be specified in the proposition. The election shall be held in accordance with W.S. 22
‑
21
‑
101 through 22
‑
21
‑
112. Except as otherwise
provided
, any excise tax imposed under this paragraph shall commence
as provided by W.S. 39
‑
15
‑
207
following
the election approving the imposition of the tax. Unless terminated earlier by the sponsoring entities pursuant to subparagraph (iii)
(G) of this
sub
section, the tax shall terminate on the last day of the month following the month in which the amount approved by the elect
or
s is collected. Unless an earlier date is authorized by the
department
of revenue, the first city
,
town
or school district
imposing the tax under this paragraph shall commence
as provided by W.S. 39
‑
15
‑
207

following
the date of the election approving the
imposition of the tax;

(B)

Upon certification of the election results, the county, city or town clerk
or the school district board
shall, within thirty (30) days, notify the department of revenue of the requi
rement for imposition of any tax under this
paragraph
and shall, upon the receipt of all tax funds in the amount approved, notify the department of revenue that the special sales tax levy is terminated. If a tax is imposed only within a city
,
town
or school district
, that city
,
town
or school district board
shall assist the department in identifying all persons who hold sales and use tax licenses within that city
,
town
or school district
. The department of revenue shall
inform

all
holders of sales and use tax licenses within the county, city
,
town
or school district
of the requirement
for the
collection
and payment of the additional tax. After receipt of notice that the amount has been collected or that the sponsoring entities have termin
ated the tax pursuant to subparagraph (iii)(G) of this
sub
section, the department shall notify the license holders of the termination of the tax
.

39
‑
15
‑
211.

Distribution.

(b)

All revenue collected by the department from the taxes imposed by W.S. 39
‑
15
‑
204(a)(iii)
and (v)
shall be transferred to the state treasurer who shall:

39
‑
16
‑
202.

Administration.

(e)

A county imposing a sales tax pursuant to W.S. 39
‑
15
‑
203(a)(iii)
or (v)
, or a resort district imposing a sales tax pursuant to W.S. 39
‑
15
‑
203(a)(iv), is authorized and required to impose a corresponding use tax at the same rate and for the same period of time as for the sales tax.

39
‑
16
‑
203.

Imposition.

(a)

Taxable event. The following shall apply:

(i
v
)

In
lieu
of the procedure to impose a tax under paragraph (ii) of this
subs
ection, any county, city
,
town
or school district
may impose an excise tax not to exceed
the rate specified in W.S. 39
‑
1
6
‑
204(a)(ii) upon retail sales
of tangible personal property, admissions and services made, and upon storage, use and consumption of tangible personal property, within that county, city
,
town
or school district
. A county, city
,
town
or school district board of trustees
may adopt a resolution or ordinance necessary to begin the procedure under this p
aragraph only if a proposition to impose a tax under paragraph (ii) of this
sub
section
for the purposes specified under the resolution or ordinance
has been defeated by the electors in the county during the eighteen (18) calendar months preceding the month in which the resolution or ordinance is adopted. Any resolution or ordinance adopted
under this paragraph
shall be in a specified amount for a specified purpose. Any county, city
,
town
or school district board of trustees
which adopts an ordinance
or resolution
under this paragraph
shall forward it to the county clerk within five (5) days of its adoption. Within five (5) days of receipt of a copy of the ordinance
or resolution
, the county clerk shall forward a copy of the ordinance or resolution to all other cities
or
towns
or school districts
within
the county and, if an ordinance, to the county commissioners. The county clerk shall schedule an election within the
area in which the tax will be imposed under the adopted ordinance or resolution. The election shall be on the question of tax imposition.
If a county adopts a resolution under this
paragraph, the election shall be held within the county. A city
or
town

may adopt an ordinance and specify either that the tax will be imposed in the city or town.
A school district board of trustees may adopt an ordinance and specify that the tax will only be imposed in the school district.
If an ordinance is adopted, the tax shall be imposed within the boundaries of the city
,
town
or the school district, as appropriate
. The election shall be scheduled
in accordance with the election date specified under W.S. 22
‑
21
‑
103 which is held
not less than one hundred twenty (120) days after the date the county clerk received the ordinance or resolution.
If within
sixty
(
6
0) days after receipt of a copy of an ordinance or resolution from the county clerk under this
paragraph
, the county commissioners, in the case of an ordinance, or another city
,
town
or school district board of trustees
adopts an ordinance or resolution

to impose a tax in a specified amount for a specified purpose and which is forwarded to and received by the county clerk, that proposition shall be consolidated with the original proposition in the initial resolution or ordinance and shall be submitted as a single
proposition
to the electors in the affected
jurisdictions
at the election. If a majority of those voting on the
proposition
vote in favor of
the proposition
, it shall pass.
If the election is held in a school district on the issue of the tax being imposed, and the proposition passes, the tax shall be imposed only within that school district.

The total excise tax imposed within any county, city
,
town
or school district
under this paragraph shall not exceed the rate specified by W.S.
39
‑
1
6
‑
204(a)(ii)
. The revenue from the tax shall be used in a specified amount for specific purposes authorized by the qualified electors. Specific purposes shall not include ordinary operations of local government except those operations related to a specific project. The following provisions shall also apply:

(A)

No tax shall be imposed under this
paragraph
until the proposition to impose the tax for specific purposes in specific amounts is approved by the vote of the majority of the qualified electors voting on the
proposition
in the specified juris
dictions. The amount of revenue to be collected and the purpose or
purposes
for which it
is
proposed to be used shall be specified in the proposition. The election shall be held in accordance with W.S. 22
‑
21
‑
101 through 22
‑
21
‑
112. Except as otherwise
provided
, any excise tax imposed under this paragraph shall commence on the first day of the second month following
the election approving the imposition of the tax. Unless terminated earlier by the sponsoring entities pursuant to subparagraph (ii)
(G) of this
sub
section, the tax shall terminate on the last day of the month following the month in which the amount approved by the elect
or
s is collected. Unless an earlier date is authorized by the
department
of revenue, the first city
,
town
or school district
imposing the tax under this paragraph shall commence
as provided by W.S. 39
‑
16
‑
207

following
the date of the election approving the
imposition of the tax;

(B)

Upon certification of the election results, the county, city or town clerk
or the school district board
shall, within thirty (30) days, notify the department of revenue of the requi
rement for imposition of any tax under this
paragraph
and shall, upon the receipt of all tax funds in the amount approved, notify the department of revenue that the special sales tax levy is terminated. If a tax is imposed only within a city
,
town
or school district
, that city
,
town
or school district board
shall assist the department in identifying all persons who hold sales and use tax licenses within that city
,
town
or school district
. The department of revenue shall
inform

all
holders of sales and use tax licenses within the county, city
,
town
or school district
of the requirement
for the
collection
and payment of the additional tax. After receipt of notice that the amount has been collected or that the sponsoring entities have termin
ated the tax pursuant to subparagraph (ii)(G) of this
sub
section, the department shall notify the license holders of the termination of the tax
.

39
‑
16
‑
211.

Distribution.

(b)

All revenue collected by the department from the taxes imposed by W.S. 39
‑
16
‑
204(a)(ii)
and (iv)
shall be transferred to the state treasurer who shall:

Section 2.

This act is effective July 1, 2005.

(END)

1
HB0283