Lodging tax-repeal of transient requirement.

2018
STATE OF WYOMING
18LSO-0312
Numbered
1.3

HOUSE BILL

NO.
HB0149

Lodging tax-repeal of transient requirement.

Sponsored by:
Representative(s) Burkhart

A BILL

for

AN ACT relating to lodging excise tax; eliminating the tax omission of guests who remain for thirty continuous days or more in lodging services; amending a definition; specifying inapplicability to current local option taxes on lodging services; and providing for an effective date.

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

Section 1
.

W.S. 39
‑
15
‑
101(a)(
i
) and 39
‑
15
‑
103(a)(
i
)(G) are amended to read:

39
‑
15
‑
101
.

Definitions.

(a)

As used in this article:

(
i
)

"Lodging service" means
the provision of sleeping accommodations to transient guests

any facility offering, advertising, or both, lodging on an overnight basis
and
shall include the providing of sites for the placement of tents, campers, trailers, mobile homes or other mobile sleeping accommodations for transient guests

includes those facilities designated and commonly known as hotels, motels, bed and breakfasts, inns, cabins, condominiums, cottages, campgrounds, lodges, tourist homes, vacation rentals, tourist or motor courts, boarding houses, lake cottages, personal residences or similar types of accommodations by whatever name designated
;

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:

(G)

The sales price
paid
for
l
iving quarters in hotels, motels, tourist courts and similar establishments providing
lodging service
;
for transient guests;

Section 2
.

W.S. 39
‑
15
‑
101(a)(xiv) is repealed.

Section 3
.

Nothing in this act shall alter a local option sales tax applicable to lodging service for less than thirty (30) continuous days imposed under W.S.

39
‑
15
‑
204(a)(ii) before the effective date of this act.

Section
4
.

This act is effective July 1, 201
8
.

(END)

1
HB0149