Impact assistance for wind energy facilities.

WORKING DRAFT
2010
STATE OF
WYOMING
10LSO-0331

HOUSE BILL
NO.
HB0130

Impact assistance for wind
energy
facilities.

Sponsored by:
Representative(s)
Carson
,
Anderson
, R., Steward, Throne and Zwonitzer, Dn.

A BILL

for

AN ACT relating to
taxation and revenue; providing for a revenue distribution for
sales and use tax generated from
the construction of
wind
energy
facilit
ies as specified; providing
definition
s
;
and providing for an effective date.

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

Section 1.

W.S. 39
‑
15
‑
111
(b)(intro), (c) and by
creating
new
subsections
(p) and (q) and 39
‑
16
‑
111(b)(intro), (
d
) and by
creating
new
subsections
(p) and (q) are
amended to read:

39
‑
15
‑
111.

Distribution.

(b)

R
evenues earned under W.S. 39
‑
15
‑
104 during each fiscal year shall be recognized as revenue during that fiscal year for accounting purposes. Revenue collected by the department under W.S. 39
‑
15
‑
104 shall
,
except as otherwise provided in subsection (p) of this section,
be transferred to the state treasurer who shall:

(c)

Except as otherwise provided in subsection (p) of this section,
i
f any person commences after the effective date of this act to construct an industrial facility, as that term is defined in W.S. 35
‑
12
‑
102, under a permit issued pursuant to W.S. 35
‑
12
‑
106, or if the federal or state government commences to construct any project within this state with an estimated construction cost as specified in the definition of industrial facility in W.S. 35
‑
12
‑
102 the state treasurer shall thereafter pay to the county treasurer and the county treasurer will distribute to the county, cities and towns of that county in which the industrial facility or project is located, impact assistance payments from the monies available under paragraph (b)(i) of this section. Each payment to the county treasurer shall be equal to the excess of each monthly payment made under paragraph (b)(iii) of this section during the period of construction over the base period amount and shall continue during the period of construction except that in the case of an industrial facility or a federal or state government project which is expected to continue in phases for an indefinite period of time, the state treasurer shall discontinue payments under this section and establish a new base period when construction of any phase has ceased or been substantially completed for twelve (12) consecutive months. The impact assistance payments shall be distributed to the county treasurer and the county treasurer will distribute to the county and to the cities and towns therein based on a ratio established by the industrial siting council during a public hearing held in accordance with W.S. 35
‑
12
‑
110. The industrial siting council shall review the distribution ratio for construction projects on a regular basis and make appropriate adjustments. A governing body which is primarily affected by the facility, or any person issued a permit pursuant to W.S. 35
‑
12
‑
106, may petition the industrial siting council for review and adjustment of the distribution ratio upon a showing of good cause. The impact assistance payment shall be in addition to all other distributions under this section, but no impact assistance payment shall be made for any period in which the county or counties are not imposing at least a one percent (1%) tax authorized by W.S. 39
‑
15
‑
204(a)(i) and 39
‑
16
‑
204(a)(i) or at least a total of a two percent (2%) sales tax authorized under W.S. 39
‑
15
‑
204(a)(i), (iii) and (vi) and at least a total of a two percent (2%) use tax authorized under W.S. 39
‑
16
‑
204(a)(i), (ii) and (v). For purposes of this subsection, the industrial facility or federal or state government project will be deemed to be located in the county in which a majority of the construction costs will be expended, provided that upon a request from the county commissioners of any adjoining county to the industrial siting council, the council may determine that the social and economic impacts from construction of the industrial facility or federal or state government project upon the adjoining county are significant and establish the ratio of impacts between the counties and certify that ratio to the state treasurer who will thereafter distribute the impact assistance payment to the counties pursuant to that ratio.

(p)

If any person commences after the effective date of thi
s act to construct a wind

energy
facility

under a permit issued pursuant to W.S. 35
‑
12
‑
106, or if the federal or state government commences to construct any
wind
energy
facility
within this state with an estimated construction cost as specified in the definition of industrial facility in W.S. 35
‑
12
‑
102
, any revenue generated under
this article
from the construction of the wind
energy
facility
during the period of construction,
shall be transferred to
the state treasurer
who
shall
:

(i)

Credit
forty
percent (
40
%) to the state general fund;
and

(ii)

Distribute the remaining sixty percent (60%) to the
county treasurer of the county in which the wind
energy
facility is located and the county treasurer shall distribute those funds to the county, cities and towns
therein based on a ratio established by the industrial siting council during a public hearing held in accordance with W.S. 35
‑
12
‑
110.

(q)

As used in subsection (p) of this section:

(i)

"Wind
energy
facility" means
any commercial facility generating electricity from wind
that:

(A
)

Consists of thirty (30) or more
wind turbines in all planned phases of the installation
; or

(
B
)

Expands an existing installation not previously defined as a wind
energy
facility to include a total number of turbines greater than or equal to the number specified in subparagraph (A) of this paragraph
.

39
‑
16
‑
111.

Distribution.

(b)

R
evenues earned under this article during each fiscal year shall be recognized as revenue during that fiscal year for accounting purposes. Revenue collected by the department from the taxes imposed by this article
, except as otherwise provided in subsection (p) of this section,
shall be transferred to the state treasurer who shall:

(d)

Except as otherwise provided in subsection (p) of this section,
i
f any person commences after the effective date of this act to construct an industrial facility, as that term is defined in W.S. 35
‑
12
‑
102, under a permit issued pursuant to W.S. 35
‑
12
‑
106, or if the federal or state government commences to construct any project within this state with an estimated construction cost as specified in the definition of industrial facility in W.S. 35
‑
12
‑
102 the state treasurer shall thereafter pay to the county treasurer and the county treasurer will distribute to the county, cities and towns of that county in which the industrial facility or project is located, impact assistance payments from the monies available under paragraph (b)(i) of this section. Each payment to the county treasurer shall be equal to the excess of each monthly payment made under paragraph (b)(iii) of this section during the period of construction over the base period amount and shall continue during the period of construction except that in the case of an industrial facility or a federal or state government project which is expected to continue in phases for an indefinite period of time, the state treasurer shall discontinue payments under this section and establish a new base period when construction of any phase has ceased or been substantially completed for twelve (12) consecutive months. The impact assistance payments shall be distributed to the county treasurer and the county treasurer will distribute to the county and to the cities and towns therein based on a ratio established by the industrial siting council during a public hearing held in accordance with W.S. 35
‑
12
‑
110. The impact assistance payment shall be in addition to all other distributions under this section, but no impact assistance payment shall be made for any period in which the county or counties are not imposing at least a one percent (1%) tax authorized by W.S. 39
‑
15
‑
204(a)(i) and 39
‑
16
‑
204(a)(i) or at least a total of a two percent (2%) sales tax authorized under W.S. 39
‑
15
‑
204(a)(i), (iii) and (vi) and at least a total of a two percent (2%) use tax authorized under W.S. 39
‑
16
‑
204(a)(i), (ii) and (v). For purposes of this subsection, the industrial facility or federal or state government project will be deemed to be located in the county in which a majority of the construction costs will be expended, provided that upon a request from the county commissioners of an adjoining county to the industrial siting council, the council may determine that the social and economic impacts from construction of the industrial facility or federal or state government project upon the adjoining county are significant and establish the ratio of impacts between the counties and certify that ratio to the state treasurer who will thereafter distribute the impact assistance payment to the counties pursuant to that ratio.

(p)

If any person commences after the effective date of thi
s act to construct a wind

energy
facility

under a permit issued pursuant to W.S. 35
‑
12
‑
106, or if the federal or state government commences to construct any
wind
energy
facility
within this state with an estimated construction cost as specified in the definition of industrial facility in W.S. 35
‑
12
‑
102
, any revenue generated under this article from the construction of the wind
energy
facility during the period of construction, shall be transferred to
the state treasurer
who
shall
:

(i)

Credit
forty
percent (
40
%) to the state general fund;
and

(ii)

Distribute the remaining sixty percent (60%) to the
county treasurer of the county in which the wind
energy
facility is located and the county treasurer shall distribute those funds to the county, cities and towns
therein based on a ratio established by the industrial siting council during a public hearing held in
accordance with W.S. 35
‑
12
‑
110
.

(q)

As used in subsection (p) of this section:

(i)

"Wind
energy
facility" means
any commercial facility generating electricity from wind
that:

(A
)

Consists of thirty (30) or more
wind turbines in all planned phases of the installation
; or

(
B
)

Expands an existing installation not previously defined as a wind
energy
facility to include a total number of turbines greater than or equal to the number specified in subparagraph (A) of this paragraph
.

Section 2.

This act is effective July 1, 2010.

(END)

1
HB0130