Yellowstone infrastructure.

WORKING DRAFT
2012
STATE OF
WYOMING
12LSO-0177

HOUSE BILL
NO.
HB0049

Yellowstone infrastructure.

Sponsored by:

Representative(s) Gingery and Krone and Senator(s) Christensen, Coe and Dockstader

A BILL

for

AN ACT relating to
sales and use tax; providing for imposition of a sales and use tax in Yellowstone National Park as specified; providing for distribution and expenditure of revenue collected from 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 (vi), 39
‑
15
‑
204
by creating a new subsection (b)
, 39
‑
15
‑
211 by creating a new subsection (d), 39
‑
16
‑
203(a) by creating a new paragraph (v), 39
‑
16
‑
204
by creating a new subsection (b)
and 39
‑
16
‑
211 by creating a new subsection (d) are amended to read:

39
‑
15
‑
203.

Imposition.

(a)

Taxable event. The following shall apply:

(vi)

The following provisions apply to the imposition of the
Y
ellowstone infrastructure tax under W.S. 39
‑
15
‑
204(b):

(A)

There is levied an
excise
tax upon retail sales of tangible personal
property
, admissions and services made within the boun
daries of Y
ellowsto
ne National Park within Wyoming;

(B)

The tax under this section shall be in addition to and not in lieu of any optional tax imposed under this section;

(C)

For the purposes of this section, the boundaries of Yellowstone National Park shall be
the boundaries of the park which are

provided
by
16 U.S.C.
§
21a et seq
.
and located within Wyoming.

39
‑
15
‑
204.

Taxation rate.

(b)

In
addition
to
the state tax imposed under W.S. 39
‑
15
‑
101 through 39
‑
15
‑
111
and any tax imposed under W.S. 39
‑
15
‑
203(a)(i) through (v),
and
except as otherwise provided there
is levied and shall be paid by the purchaser on all sales an excise tax of
one
percent (1
%) upon al
l events as provided by W.S. 39
‑
15
‑
2
03(a)
(vi)
.

39
‑
15
‑
211.

Distribution.

(d)

All revenue collected by the department from the tax imposed by W.S. 39
‑
15
‑
203(a)(vi) shall be transferred to the state treasurer who shall:

(i)

Deduct one percent (1%) to defray the costs of collecting the tax and administrative expenses incident thereto which shall be deposited into the general fund;

(ii)

Deposit the remainder into an account which is under the control of the department of state parks and cultural resources. The director of the department shall contract with the superintendent of Yellowstone National
P
ark for expenditure of the funds. A contract under this paragraph shall provide for expenditure of funds for infrastructure within the boundaries of Yellowstone
National Park, which infrastructure is owned by the federal government including, without limitation, roads, sewers, water supply, trails and bike paths. No expenditure under this paragraph shall be made for properties owned or used primarily for the provision of goods or services by concessionaires operating within the park.

39
‑
16
‑
203.

Imposition.

(a)

Taxable event. The following shall apply:

(v
)

The following provisions
apply to the imposition of the Y
ellowstone infrastructure tax under W.S. 39
‑
15
‑
204(b):

(A)

There is levied an
excise
tax upon
sales and storage, use and consumption of tangible personal property as provided by this article made
within the boundaries of Yellowstone National Park within Wyoming;

(B)

The tax under this section shall be in addition to and not in lieu of any optional tax imposed under this section;

(C)

For the purposes of this section, the boundaries of Yellowstone National Park shall be the boundaries of the park which are provided by 16 U.S.C. § 21a et seq. and located within Wyoming.

39
‑
16
‑
204.

Taxation rate.

(b)

In
addition
to
the st
ate tax imposed under W.S. 39
‑
16
‑
101 through 39
‑
16
‑
111
and any tax imposed under W.S. 39
‑
16
‑
203(a)(i) through (iv), and except as otherwise provided there
is levied and shall be paid by the purchaser on all sales
and storage, use and consumption
an excise tax of
one percent (1
%) upon al
l events as provided by W.S. 39
‑
15
‑
2
03(a)
(vi)
.

39
‑
16
‑
211.

Distribution.

(d)

All revenue collected by the department from the tax imposed by W.S. 39
‑
16
‑
203(a)(v) shall be transferred to the state treasurer who shall:

(i)

Deduct one percent (1%) to defray the costs of collecting the tax and administrative expenses incident thereto which shall be deposited into the general fund;

(ii)

Deposit the remainder into an account which is under the control of the
department of state parks and cultural resources
. The
director of the department
shall
contract with the superint
endent of Yellowstone National P
ark for expenditure of the funds. A

contract under this paragraph shall provide for expenditure of funds
for infrastructure within the boun
daries of Yellowstone National P
ark
,
which
infrastructure
is owned by the federal government including, without limitation, roads, sewers, water supply, trails and bike paths. No expenditure
under this paragraph
shall be made for properties owned or used primarily for the provision of goods or services by concessionai
res operating within the park.

Section 2.
This act is effective July 1, 2012

(END)

1
HB0049