Optional sales tax-restrictions.

WORKING DRAFT
2007
STATE OF
WYOMING
07LSO-0036

HOUSE BILL

NO.
HB0292

Optional sales and use tax-restrictions.

Sponsored by:
Representative(s) Zwonitzer, Dn. and Senator(s) Case

A BILL

for

AN ACT relating to optional sales and use tax; providing for specific amounts for county option sales and use taxes; providing for termination of county option sales and use taxes as specified; providing for ballot propositions for county option sales and use taxes; providing conforming amendments; repealing provision for county commission renewal of county option 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
‑
203(a)(i)(A), (C), (E)(intro) and by creating a new subparagraph (G), 39
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15
‑
204(a)(i), 39
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16
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203(a)(i)(A), (C), (E)(intro) and by creating a new subparagraph (G) and 39
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16
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204(a)(i) are amended to read:

39
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15
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203.

Imposition.

(a)

Taxable event. The following shall apply:

(i)

The following provisions apply to imposition of the general purpose excise tax under W.S. 39
‑
15
‑
204(a)(i):

(A)

Except as provided by subparagraph (F) of this paragraph,
N
o tax shall be imposed under W.S. 39
‑
15
‑
204(a)(i) until the proposition to impose the taxes is submitted to the vote of the qualified electors of the county, and a majority of those casting their ballots vote in favor of imposing the taxes. A county may impose both taxes authorized in W.S. 39
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15
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204(a)(i) and (ii), but the proposition to impose each tax shall be individually stated and voted upon. Except as otherwise provided, excise taxes imposed under this paragraph shall commence as provided by W.S. 39
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207(c) following the election approving the imposition of the tax;

(C)

The proposition 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.
The amount of revenue to be collected shall be specified in the proposition.
At the election the ballots shall contain the words "for the county sales and use tax" and "against the county sales and use tax". If a portion of the proceeds from the tax will be used for economic development as provided by W.S. 39
‑
15
‑
211(a)(i), the ballot shall contain the words "a portion (or specific percentage) of the tax proceeds shall be used for economic development" in a clear and appropriate manner.
If the proposition is approved the same proposition shall be submitted at subsequent general elections as provided in this subparagraph until the proposition is defeated. If the tax proposed is approved after July 1, 1989, the same proposition shall be submitted at every other subsequent general election until the proposition is defeated. However in those counties where the tax is not in effect, the county commissioners with the concurrence of the governing bodies of two-thirds (2/3) of the municipalities may establish the initial term of the tax at two (2) years. If the term of the tax is limited to two (2) years, the term of the tax shall be stated in the proposition submitted to the voters. If approved, the proposition shall be submitted at the next general election and at every other subsequent general election thereafter until the proposition is defeated
Any excise tax imposed under W.S. 39
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15
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204(a)(i) shall commence as provided by W.S. 39
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15
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207(c) following the election approving the imposition of the tax, except that it shall commence on the first day of any subsequent month following the receipt of tax funds in the approved amount by any tax previously imposed under W.S. 39
‑
15
‑
204(a)(i) as provided by subparagraph (
G
) of this paragraph. The tax shall terminate as provided by W.S. 39
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15
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207(c) when the amount approved by the electors is collected
;

(E)

If the proposition is approved by the qualified electors
or under subparagraph (F) of this paragraph,
the board of county commissioners shall by ordinance impose an excise tax upon retail sales of tangible personal property, admissions and services. The board of county commissioners or the city or town council shall adopt an ordinance for the tax authorized by W.S. 39
‑
15
‑
204(a)(i). The ordinance shall include the following:

(G)

Upon certification of the election results by the county clerk to the treasurer, the county treasurer shall, within ten (10) days, notify the department of revenue of the requirement for imposition of any tax under W.S. 39
‑
15
‑
204(a)(i) and shall, upon the estimated collection of all tax funds in the amount approved, notify the department of revenue that the special sales tax levy is terminated. When determining the point in time in which to terminate the tax, the county treasurer in consultation with the department shall estimate future receipts of tax collections to minimize excess collection. The county treasurer shall make his best effort to ensure that sufficient money is collected while minimizing any excess collection. In no event shall the action or inaction of the county treasurer or the department be deemed to prohibit the collection of the full amount of the tax approved by the voters. The department of revenue shall, upon notification, inform all holders of sales tax licenses within the county of the requirement for the collection and payment of the additional tax. After receipt of notice that the amount has been collected the department shall notify the license holders of the termination of the tax
.

39
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15
‑
204.

Taxation rate.

(a)

In addition to the state tax imposed under W.S. 39
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15
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101 through 39
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15
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111 any county of the state may impose the following excise taxes and any city or town may impose the tax authorized by paragraph (ii) of this subsection and any resort district may impose the tax authorized by paragraph (v) of this subsection:

(i)

An excise tax at a rate in increments of one
-
half of one percent (.5%) not to exceed a rate of one percent (1%) upon retail sales of tangible personal property, admissions and services made within the county, the purpose of which is for general revenue
. The revenue from the tax shall be collected in a specified amount authorized by the qualified electors
;

39
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16
‑
203.

Imposition.

(a)

Taxable event. The following shall apply:

(i)

The following provisions apply to imposition of the general purpose excise tax under W.S. 39
‑
16
‑
204(a)(i):

(A)

Except as provided by subparagraph (F) of this paragraph,
N
o tax shall be imposed under W.S. 39
‑
16
‑
204(a)(i) until the proposition to impose the taxes is submitted to the vote of the qualified electors of the county, and a majority of those casting their ballots vote in favor of imposing the taxes. A county may impose both taxes authorized in W.S. 39
‑
16
‑
204(a)(i) and (ii), but the proposition to impose each tax shall be individually stated and voted upon. Except as otherwise provided, excise taxes imposed under this paragraph shall commence as provided by W.S. 39
‑
16
‑
207(c) following the election approving the imposition of the tax;

(C)

The proposition 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.
The amount of revenue to be collected shall be specified in the proposition.
At the election the ballots shall contain the words "for the county sales and use tax" and "against the county sales and use tax". If a portion of the proceeds from the tax will be used for economic development as provided by W.S. 39
‑
16
‑
211(a)(i), the ballot shall contain the words "a portion (or specific percentage) of the proceeds will be used for economic development" in a clear and appropriate manner.
If the proposition is approved the same proposition shall be submitted at subsequent general elections as provided in this subparagraph until the proposition is defeated. If the tax proposed is approved after July 1, 1989, the same proposition shall be submitted at every other subsequent general election until the proposition is defeated. However in those counties where the tax is not in effect, the county commissioners with the concurrence of the governing bodies of two
‑
thirds (2/3) of the municipalities may establish the initial term of the tax at two (2) years. If the term of the tax is limited to two (2) years, the term of the tax shall be stated in the proposition submitted to the voters. If approved, the proposition shall be submitted at the next general election and at every other subsequent general election thereafter until the proposition is defeated
Any excise tax imposed under W.S. 39
‑
16
‑
204(a)(i) shall commence as provided by W.S. 39
‑
16
‑
207(c) following the election approving the imposition of the tax, except that it shall commence on the first day of any subsequent month following the receipt of tax funds in the approved amount by any tax previously imposed under W.S. 39
‑
16
‑
204(a)(i) as provided by subparagraph (
G
) of this paragraph. The tax shall terminate as provided by W.S. 39
‑
16
‑
207(c) when the amount approved by the electors is collected
;

(E)

If the proposition is approved by the qualified electors
or under subparagraph (F) of this paragraph,
the board of county commissioners shall by ordinance impose an excise tax upon services and upon sales and storage, use and consumption of tangible personal property. The board of county commissioners shall adopt an ordinance for the tax authorized by W.S. 39
‑
16
‑
204(a)(i). The ordinance shall include the following:

(G)

Upon certification of the election results by the county clerk to the treasurer, the county treasurer shall, within ten (10) days, notify the department of revenue of the requirement for imposition of any tax under W.S. 39
‑
16
‑
204(a)(i) and shall, upon the estimated collection of all tax funds in the amount approved, notify the department of revenue that the special use tax levy is terminated. When determining the point in time in which to terminate the tax, the county treasurer in consultation with the department shall estimate future receipts of tax collections to minimize excess collection. The county treasurer shall make his best effort to ensure that sufficient money is collected while minimizing any excess collection. In no event shall the action or inaction of the county treasurer or the department be deemed to prohibit the collection of the full amount of the tax approved by the voters. The department of revenue shall, upon notification, inform all holders of sales and use tax licenses within the county of the requirement for the collection and payment of the additional tax. After receipt of notice that the amount has been collected the department shall notify the license holders of the termination of the tax
.

39
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16
‑
204.

Taxation rate.

(a)

In addition to the state tax imposed under W.S. 39
‑
16
‑
101 through 39
‑
16
‑
111 any county of the state may impose the following excise taxes and any resort district may impose the tax authorized by paragraph (iv) of this subsection:

(i)

An excise tax at a rate in increments of one
‑
half of one percent (.5%) not to exceed a rate of one percent (1%) upon sales and storage, use and consumption of tangible personal property as provided by this article made within the county, the purpose of which is for general revenue
. The revenue from the tax shall be collected in a specified amount authorized by the qualified electors
;

Section 2.
W.S. 39
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203(a)(i)(F) and 39
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203(a)(i)(F) are repealed.

Section 3
.
Any renewal of a tax under W.S. 39
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204(a)(i) or 39
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204(a)(i) shall be subject to the provisions of this act,
whether initially imposed prior to, on, or after July 1, 2007.

Section 4.
This act is effective July 1, 2007.

(END)

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HB0292