Lodging tax distribution.

2017
STATE OF WYOMING
17LSO-0467
Introduced
1.2

HOUSE BILL

NO.

HB0149

Lodging tax distribution.

Sponsored by:
Representative(s) Hallinan, Blake, Clem and Miller

A BILL

for

AN ACT relating to sales tax; specifying the distribution of the local lodging excise tax; repealing conflicting provisions; specifying applicability; and providing for an effective date.

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

Section 1
.

W.S. 39
‑
15
‑
211(
a)(ii)(B)(I) and (II) is amended to read:

39
‑
15
‑
211
.

Distribution.

(a)

For all revenue collected by the department from the taxes imposed under W.S. 39
‑
15
‑
204(
a)(i), (ii), (v) and (vi) the department shall:

(ii)

For revenues collected under W.S. 39
‑
15
‑
204(
a)(ii):

(B)

Except as provided in subparagraph (a)(ii)(C) of this section, distribute the balance on a monthly basis to the treasurer of each county, city or town imposing the tax in an amount equal to the amount collected in each entity less the costs of collection as provided by subparagraph (a)(ii)(A) of this section. Amounts distributed under this subparagraph shall be used for the following purposes:

(I)

Except as provided by subdivision (III) of this subparagraph,
A
t least
ninety percent (90%)

fifty percent (50%)
of the amount distributed shall be used to promote travel and tourism within the county, city or town imposing the tax. Expenditures for travel and tourism promotion shall be limited to promotional materials,
television and radio advertising, printed advertising, promotion of tours and other specific tourism related objectives, provided that none of these funds shall be spent for capital construction or improvements and not more than forty thousand dollars ($40,000.00) of these funds shall be spent for purposes of matching state general funds under the matching funds program administered by the Wyoming business council. If the amount is collected under a tax imposed countywide, expenditures of this amount shall be made in accordance with the Uniform Municipal Fiscal Procedures Act by a joint powers board established pursuant to law by the county and a majority of incorporated municipalities within the county. Membership of the board shall include at least one (1) representative appointed by each governmental entity made a party to the agreement and the majority of the board membership shall be comprised of representatives of the travel and tourism industry;

(II)

Except as provided by subdivision (III) of this subparagraph,
T
he
amount remaining not to exceed
ten percent (10%)

fifty percent (50%)
of the total amount distributed shall be used for general revenue within
the governmental entity imposing the tax. If the amount is collected under a tax imposed countywide, the joint powers board established under subdivision (a)(ii)(B)(I) of this section shall distribute the amount remaining to the county for deposit in its general fund in the proportion that the amount collected outside the corporate limits of its cities and towns bears to the total amount collected within the county, and to incorporated cities and towns within the county for deposit into their treasuries in the proportion that the amount collected within the corporate limits of each city and town bears to the total amount collected within the county;

Section 2
.

W.S. 39
‑
15
‑
211(
a)(ii)(B)(III) and (D) through (G)
is
repealed.

Section 3
.

This act shall apply to a tax imposed or continued under W.S. 39
‑
15
‑
204(
a)(
ii) on or after the effective date of this act.

Section
4
.

This
act is effective July 1,
201
7
.

(END)

1
HB0149