State lodging tax.

2017
STATE OF WYOMING
17LSO-0682
Introduced
1.2

HOUSE BILL

NO.

HB0290

State lodging tax.

Sponsored by:
Representative(s) Laursen and Larsen

A BILL

for

AN ACT relating to taxation and revenue; providing for a statewide lodging tax 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
‑
103(
a)(i) by creating a new subparagraph (Q), 39
‑
15
‑
104(a)
and by creating a new subsection (h)
and 39
‑
15
‑
111 by creating a new subsection (p)
are amended to read:

39
‑
15
‑
103
.

Imposition.

(a)

Taxable event. The following shall apply:

(i)

Except as provided by W.S. 39
‑
15
‑
105, there is levied an excise tax upon:

(Q)

Lodging services.

39
‑
15
‑
104
.

Taxation rate.

(a)

Except as provided by W.S. 39
‑
15
‑
105
and subsection (h) of this section

there is levied and shall be paid by the purchaser on all sales an excise tax of three percent (3%) upon all events as provided by W.S. 39
‑
15
‑
103(a).

(h)

An excise tax at a rate of one percent (1%) shall be paid by the purchaser on the sales price paid for lodging services
under W.S. 39
‑
15
‑
103(a)(i)(Q)
. The tax on lodging services shall be in addition to and not in lieu of
any other tax under this chapter
.

39
‑
15
‑
111
.

Distribution.

(p)

Notwithstanding subsection (b) of this section, for all revenue collected by the department under W.S. 39
‑
15
‑
104(
h) the department shall credit one hundred percent (100%) to the game and fish fund under W.S. 23
‑
1
‑
501.

Section 2
.

(a)

Section 1 of this act is effective only if the secretary of state certifies to the department of revenue that:

(i)

The general fund budget of the game and fish commission is less than five million three hundred seventy
‑
four thousand four hundred forty
‑
three dollars ($5,374,443.00) in 2017 House Bill 0001 as enacted into law; and

(ii)

2017
House Bill
0288
is not enacted into law.

(b)

The tax imposed under section 1 of this act shall only be imposed in compliance with this section on and after July 1, 2017.

Section

3
.

This
act is effective July 1,
201
7
.

(END)

1
HB0290