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HB0140 • 2020

Tourism funding.

AN ACT relating to sales tax; revising the distribution of the lodging tax; revising the requirements for distribution of lodging tax revenues; providing applicability; and providing for an effective date.

Taxes
Did Not Pass

The latest official action shows that this bill did not move forward in that session.

Sponsor
Representative Hallinan
Last action
2020-02-14
Official status
inactive
Effective date
3/1/2020

Plain English Breakdown

The bill did not pass and its specific impacts are speculative.

Tourism Funding Act

The bill revises how lodging tax revenue is distributed in Wyoming to support tourism and local government needs.

What This Bill Does

  • Changes the percentage of lodging tax revenue that must be spent on promoting travel and tourism from 90% to 80%.
  • Increases the amount that can be kept for general use by local governments from 10% to 20%.
  • Adjusts how much money is set aside for visitor impact services, reducing it from 30% to 25%.
  • Revises when and how lodging tax revenue is distributed among counties, cities, and towns.

Who It Names or Affects

  • Local governments in Wyoming who collect a lodging tax.
  • Tourism-related businesses and organizations in Wyoming.
  • Residents and visitors paying the lodging tax.

Terms To Know

Lodging Tax
A special sales tax on hotels, motels, and other places where people stay overnight when traveling.
Visitor Impact Services
Services like parking, public transportation, restrooms, museums, pedestrian and bicycle pathways that help make a place more enjoyable for tourists.

Limits and Unknowns

  • The bill did not pass in the session it was introduced.
  • It is unclear how much lodging tax revenue will be affected by these changes.
  • The exact impact on tourism promotion budgets is uncertain without knowing current collection amounts.

Bill History

  1. 2020-02-14 House

    H Did not Consider for Introduction Vote

  2. 2020-02-10 House

    H Received for Introduction

  3. 2020-02-07 LSO

    Bill Number Assigned

Current Bill Text

Read the full stored bill text 
20LSO-0376
2020
STATE OF WYOMING
20LSO-0376
Introduced
2.0

HOUSE BILL NO. HB0140

Tourism funding.

Sponsored by: Representative(s) Hallinan, Brown, Henderson and Laursen and Senator(s) Hicks

A BILL

for

AN ACT relating to sales tax; revising the distribution of the lodging tax; revising the requirements for distribution of lodging tax revenues; providing 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)(A), (B) and (D) 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):

(A)

During the first year the tax is imposed in a county, city or town, two percent (2%) shall be deducted for the costs to the state of initial implementation of collection and administration of the tax, and
Ten percent (10%), including
one percent (1%) each year
thereafter
for state administrative costs
,

with the proceeds to
shall first
be deposited in the state general fund;

(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, at least
ninety percent (90%)
eighty percent (80%)
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, the amount remaining not to exceed
ten percent (10%)
twenty percent (20%)
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;

(III)

If the conditions specified in
subparagraphs (D) through (G) of this paragraph
subparagraph (D) of this paragraph
are met, the amount collected less the cost of collection as provided by
subparagraph (a)(ii)(A) of this section shall be distributed as follows:

(1)

Sixty percent (60%)
Fifty percent (50%)
shall be used to promote travel and tourism within the county, city or town imposing the tax in accordance with subdivision (I) of this subparagraph;

(2)

Ten percent (10%)
Twenty
‑
five percent (25%)
shall be deposited in the general fund of the county. 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 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;

(3)

Thirty percent (30%)
Twenty
‑
five percent (25%)
shall be used for the provision of visitor impact services within the governmental entity imposing the tax. If the amount is collected under a tax imposed countywide, the joint powers board shall distribute the amount to the county under the same terms and conditions as provided under subdivision (III)(2) of this subparagraph, but the funds shall only be used for the purposes specified in this subdivision. As used in this section, "visitor impact services" includes, but is not limited to, provision of vehicle parking, public transportation, public restrooms, pedestrian and bicycle pathways, museums and other displays.

(D)

Beginning July 1, 1999, and adjusted annually for the percentage increase in the Wyoming cost
‑
of
‑
living index for the previous fiscal year as determined by the division of economic analysis of the department of administration and information,
W
hen lodging tax revenues collected for each of the preceding three (3) fiscal years
by a county, city or town imposing a lodging tax at any rate
exceed five hundred thousand dollars ($500,000.00), or if no lodging tax was imposed in any of
the three (3) preceding fiscal years but, based upon sales tax collection records provided by the department of revenue, it can reasonably be presumed that at least five hundred thousand dollars ($500,000.00) in lodging tax may be collected annually in each county, city or town imposing a lodging tax at
not more than one percent (1%)
any rate
, the amount collected shall be distributed as provided in subdivision (a)(ii)(B)(III) of this section
.
;

Section 2.

W.S. 39
‑
15
‑
211(a)(ii)(E) through (G) is repealed.

Section 3.

The distribution under W.S. 39
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15
‑
211(a)(ii)(A) as amended by section 1 of this act shall not apply to a lodging tax imposed by any city, town or county until the next time that a proposition to impose or continue the tax is approved by the qualified electors of the city, town or county as provided in W.S. 39
‑
15
‑
203(a)(ii) following the effective date of this act.

Section 4
.

This act is effective July 1, 2020
.

(END)

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HB0140