Specific purpose tax-extension.

WORKING DRAFT
2013
STATE OF
WYOMING
13LSO-0098

HOUSE BILL
NO.

HB0030

Specific purpose tax-extension.

Sponsored by:
Representative(s) Zwonitzer, Dn.

A BILL

for

AN ACT relating to
taxation and revenue; providing for the extension of the specific purpose tax as specified; specifying procedures;
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)(iii)
(B)
and 39
‑
16
‑
203(a)(ii)
(B)
are amended to read:

39
‑
15
‑
203.

Imposition.

(a)

Taxable event. The following shall apply:

(iii)

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

(B)

The revenue from the tax shall be used in a specified amount for specific purposes authorized by the qualified electors. Specific purposes may include one (1) time major maintenance, renovation or reconstruction of a specifically defined section of a public roadway. Specific purposes shall not include ordinary operations of local government except those operations related to a specific project
. The proposition to impose the tax may also contain a pro
posal authorizing the automatic extension of
the tax beyond the collection of the amount specified by this paragraph. If the
proposal for the automatic extension is approved, the
tax shall continue at the same rate approved by the initial ballot until such time as a new proposition to impose a tax is presented to the voters as provided by subparagraph (C) of this paragraph. Any amount collected as a result of an extension under this subparagraph shall be used for public roadways including any roadway project approved under this subparagraph
;

39
‑
16
‑
203.

Imposition.

(a)

Taxable event. The following shall apply:

(ii)

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

(B)

The revenue from the tax shall be used in a specified amount for specific purposes authorized by the qualified electors. Specific purposes may include one (1) time major maintenance, renovation or reconstruction of a specifically defined section of a public roadway. Specific purposes shall not include ordinary operations of local government except those operations related to a specific project
.
The proposition to impose the tax may also contain a proposal authorizing the automatic extension of the tax beyond the collection of the amount specified by this paragraph. If the proposal for the automatic extension is approved, the tax shall continue at the same rate approved by the initial ballot until such time as a new proposition to impose a tax is presented to the voters as provided by subparagraph (C) of this paragraph. Any amount collected as a result of an extension under this subparagraph shall be used for public roadways including any roadway project approved under this subparagraph
;

Section 2.
This act is effective July 1, 2013.

(END)

1
HB0030