Local sales and use tax revisions.

2015
STATE OF WYOMING
15LSO-0477
Numbered
2.1

HOUSE BILL

NO.
HB0153

Local sales and use tax revisions.

Sponsored by:
Representative(s) Madden and Senator(s) Coe

A BILL

for

AN ACT relating to sales and use tax; revising the process for propositions to impose the specific purpose tax; revising the increment rate for imposed excise taxes as specified; 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)(A), 39
‑
15
‑
204(a)(i), 39
‑
16
‑
203(a)(ii)(A) and 39
‑
16
‑
204(a)(i) 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):

(A)

Before any proposition to impose the tax or incur the debt shall be placed before the electors,

The proposition to impose an excise tax shall be at the expense of the county and be submitted to the electors of the county upon the receipt by the board of county commissioners of a petition requesting the election signed by at least five percent (5%) of the electors of the county or of a resolution approving the proposition from

the governing body of a county and the governing bodies of at least two
‑
thirds (2/3) of the incorporated municipalities within the county
.

shall adopt a resolution approving the proposition, setting forth a procedure for qualification of a ballot question for placement on the ballot and specifying how excess funds shall be expended

If proposed by petition by electors, the number of electors required shall be determined by the number of votes cast at the last general election. The election shall be at the direction and under the supervision of the board of county commissioners
;

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%)
one
‑
quarter of one percent (.25%)

not to exceed a rate of 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;

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):

(A)

Before any proposition to impose the tax or incur the debt shall be placed before the electors,
The proposition to impose an excise tax shall be at the expense of the county and be submitted to the electors of the county upon the receipt by the board of county commissioners of a petition requesting the election signed by at least five percent (5%) of the electors of the county or of a resolution approving the proposition from

the governing body of a county and the governing bodies of at least two
‑
thirds (2/3) of the incorporated municipalities within the county
.

shall adopt a resolution approving the proposition, setting forth a procedure for qualification of a ballot question for placement on the ballot and specifying how excess funds shall be expended

If proposed by petition by electors, the number of electors required shall be determined by the number of votes cast at the last general election. The election shall be at the direction and under the supervision of the board of county commissioners
;

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%)

one
‑
quarter of one percent (.25%)
not to exceed a rate of 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;

Section
2
.

This
act is effective July 1,
2015
.

(END)

1
HB0153