HB0329 • 2007

Local option sales and use tax.

AN ACT relating to taxation and revenue; authorizing an increase in the optional sales and use tax for general purposes as specified; increasing the maximum limit of specified local optional taxes; and providing for an effective date.

Taxes

Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor: Representative Harshman
Last action: 2007-02-27
Official status: enrolled
Effective date: 7/1/2007

Plain English Breakdown

The plain English breakdown is still being put together. The official documents below are already here.

Bill History

2007-02-27 LSO
Assigned Chapter Number - 133
2007-02-27 Governor
Governor Signed HEA0079
2007-02-23 Senate
S President Signed HEA No. 0079
2007-02-23 House
H Speaker Signed HEA No. 79
2007-02-23 LSO
Assigned Number HEA0079
2007-02-23 Senate
S Passed 3rd Reading
2007-02-22 Senate
S Passed 2nd Reading
2007-02-21 Senate
S Passed CoW
2007-02-13 Senate
S Placed on General File
2007-02-13 Senate
S03 Recommended Do Pass
2007-02-07 Senate
S Introduced and Referred to S03
2007-02-06 Senate
S Received for Introduction
2007-02-06 House
H Passed 3rd Reading
2007-02-05 House
H Passed 2nd Reading
2007-02-02 House
H Passed CoW
2007-01-31 House
H Placed on General File
2007-01-31 House
H03 Recommended Do Pass
2007-01-29 House
H Introduced and Referred to H03
2007-01-29 House
H Received for Introduction
2007-01-29 LSO
Bill Number Assigned

Official Summary Text

2007 General Session Summary for HB0329

Bill No.:
HB0329
Drafter:

MQ

LSO No.:
07LSO-0445
Effective Date:

7/1/2007

Enrolled Act No.:
HEA0079

Chapter No.:

Prime Sponsor:
Representative
Harshman

Catch Title:
Local
option sales and use tax.

Subject:
Authorizes an
increase in the optional sales and use tax rate for general purposes by 1%.

Summary/Major Elements:

Authorizes the maximum rate
for the optional general purposes sales and use tax to be 2% (up from a maximum
of 1%).

Rate may be imposed in
increments of one-half of one percent (.5%).

Increases the maximum rate in
any county imposing the optional taxes (general purpose and specific purpose)
to be 3% (up from a maximum of 2%).

Provides that nothing in the
act shall affect any optional sales and use tax previously imposed.

Current Bill Text

Read the full stored bill text

WORKING DRAFT

ORIGINAL HOUSE

BILL

NO.
0329

ENROLLED ACT NO. 79, HOUSE OF REPRESENTATIVES

FIFTY-NINTH LEGISLATURE OF THE STATE OF WYOMING
2007 GENERAL SESSION

AN ACT relating to taxation and revenue; authorizing an increase in the optional sales and use tax for general purposes as specified; increasing the maximum limit of specified local optional taxes; and providing for an effective date.

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

Section 1.

W.S. 39
‑
15
‑
204(a)(i) and (iv) and 39
‑
16
‑
204(a)(i) and (iii) are amended to read:

39
‑
15
‑
204.

Taxation rate.

(a)

In addition to the state tax imposed under W.S. 39
‑
15
‑
101 through 39
‑
15
‑
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%)
two percent (2%)
upon retail sales of tangible personal property, admissions and services made within the county, the purpose of which is for general revenue;

(iv)

In no event shall the total excise tax imposed within any county under the provisions of paragraphs (i), (iii) and (vi) of this subsection exceed
two percent (2%)
three percent (3%)
;

39
‑
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%)
two percent (2%)
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;

(iii)

In no event shall the total excise tax imposed within any county under the provisions of paragraphs (i), (ii) and (v) of this subsection exceed
two percent (2%)
three percent (3%)
;

Section 2.

Nothing in this act shall affect any tax previously imposed under W.S. 39
‑
15
‑
204(a)(i) or 39
‑
16
‑
204(a)(i) and in effect prior to the effective date of this act.

Section 3.

This act is effective July 1, 2007.

(END)

Speaker of the House

President of the Senate

Governor

TIME APPROVED: _________

DATE APPROVED: _________

I hereby certify that this act originated in the House.

Chief Clerk

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