Lodging tax-statewide imposition.

WORKING DRAFT
2009
STATE OF
WYOMING
09LSO-0556

HOUSE BILL
NO.
HB0304

Lodging tax-statewide imposition.

Sponsored by:
Representative(s) Jorgensen and Senator(s) Meier

A BILL

for

AN ACT relating to taxation and revenue; increasing the statewide excise tax rate on lodging as specified; repealing the local lodging tax; providing for distribution of the statewide tax; amending related provisions;
repealing specified exemptions;
and providing for an effective date.

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

Section 1.

W.S. 39
‑
15
‑
104 by creating a new subsection (h), 39
‑
15
‑
111 by creating a new subsection (p), 39
‑
15
‑
203(a)(i)(A), 39
‑
15
‑
210 and 39
‑
15
‑
211(a)(intro) are amended to read:

39
‑
15
‑
104.

Taxation rate.

(h)

Notwithstanding subsections (a) and (b) of this section, there is levied and shall be paid by the purchaser an excise tax of four percent (4%) on the sales price paid for lodging service as provided by W.S. 39
‑
15
‑
103(a)(i)(G).

39
‑
15
‑
111.

Distribution.

(p)

Notwithstanding the provisions of this section, revenues collected by the department from the tax on lodging services as provided by W.S. 39
‑
15
‑
104(h) shall be transferred to the state treasurer to be distributed to counties as provided by W.S. 39-15-211(a)(i)(B).

39
‑
15
‑
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, no 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
‑
15
‑
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
‑
15
‑
207(c) following the election approving the imposition of the tax;

39
‑
15
‑
210.

Statute of limitations.

No person shall be liable for payment of the tax imposed under W.S. 39
‑
15
‑
204(a)(ii) for any sale of lodging services made more than one (1) year prior to the date he is notified by the department of revenue of his liability for the tax.

There are no specific applicable provisions for a statute of limitations for this chapter.

39
‑
15
‑
211.

Distribution.

(a)

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

Section 2.

W.S. 39
‑
15
‑
105(a)(viii)(G), 39
‑
15
‑
203(a)(ii), 39
‑
15
‑
204(a)(ii) and 39
‑
15
‑
211(a)(ii) are repealed.

Section 3.

The following provisions shall apply:

(a)

Any lodging excise tax imposed under W.S. 39
‑
15
‑
203(a)(ii) in effect on the effective date of this act shall be allowed to continue until the date of the expiration of the tax. The tax shall not be renewed as permitted by W.S. 39
‑
15
‑
203(a)(ii).

(b)

Upon expiration of any lodging excise tax imposed under W.S. 39-15-203(a)(ii), the provisions of this act shall apply.

(c)

This act shall apply to any county, city or town in which no optional lodging excise tax is in effect on the effective date of this act.

Section 4.

This act is effective immediately upon co
m
pletion of all acts necessary for a bill to become law as provided by Article 4, Section 8 of the Wyoming Constit
u
tion.

(END)

1
HB0304