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21LSO-0669
2021
STATE OF WYOMING
21LSO-0669
Introduced
2.0
HOUSE BILL NO. HB0174
Local government sales and use taxes.
Sponsored by: House Education Committee
A BILL
for
AN ACT relating to sales and use taxes; imposing a one percent sales and use tax for distribution to local governments; authorizing local governments to impose a portion of the local optional sales and use tax by resolution; decreasing the maximum amount of local optional sales and use taxes; providing applicability; providing that the bill is effective contingent upon enactment of other legislation; and providing for an effective date.
Be It Enacted by the Legislature of the State of Wyoming:
Section 1.
W.S. 39
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104 by creating a new subsection (j), 39
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111(b)(intro) and by creating a new subsection (r), 39
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203(a)(i)(F)(intro), (I), (II), (IV) and (V), 39
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204(a)(iv), 39
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104 by creating a new subsection (g), 39
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111(b)(intro) and by creating a new
subsection (p), 39
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203(a)(i)(F)(intro), (I), (II), (IV) and (V) and 39
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204(a)(iii) are amended to read:
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104.
Taxation rate.
(j)
In addition to the sales tax under subsections (a) and (b) of this section there is imposed an additional sales tax of one percent (1%) which shall be administered as if the sales tax rate under this section was increased from four percent (4%) to five percent (5%). The revenue from the additional tax under this subsection shall be distributed as provided in W.S. 39
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111(r).
39
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111.
Distribution.
(b)
Revenues earned under W.S. 39
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104 during each fiscal year shall be recognized as revenue during that fiscal year for accounting purposes. Except as otherwise provided in
subsection
subsections
(p)
and (r)
of this section, for all revenue collected by the department under W.S. 39
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104 the department shall:
(r)
All revenue collected by the department under W.S. 39
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104(j) shall be distributed under W.S. 39
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211(a)(i) as if each county had imposed a one percent (1%) tax under W.S. 39
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204(a)(i), provided that no funds distributed under this subsection shall be expended pursuant to W.S. 39
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211(a)(i)(C).
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203.
Imposition.
(a)
Taxable event.
The following shall apply:
(i)
The following provisions apply to imposition of the general purpose excise tax under W.S. 39
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204(a)(i):
(F)
In lieu of the requirements of
subparagraph (C) of
this paragraph providing for the submission of the proposition
at subsequent elections,
to the electors, up to one percent (1%) of
the tax authorized under W.S. 39
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204(a)(i)
may be imposed by a resolution under this subparagraph and any tax imposed under this paragraph
may be continued by an election or by a resolution as provided in this subparagraph. For the tax to
be continued by an election, the county commissioners, with the concurrence of the governing bodies of fifty percent (50%) of the municipalities, shall submit a proposition to the voters establishing the term of the tax as permanent. The proposition under this subparagraph shall be submitted in the same manner as a proposition to impose the tax under subparagraph (C) of this paragraph provided that the proposition shall be submitted as a separate question at the same election with a proposition to impose or continue the tax under subparagraph (C) of this paragraph. The tax may be
imposed or
continued by resolution, subject to the following terms and conditions:
(I)
If the tax is in excess of the one percent (1%) that can be imposed by resolution under this subparagraph, t
he tax shall be initially imposed following approval of the electorate in accordance with subparagraphs (B) and (C) of this paragraph;
(II)
The tax shall be
imposed or
continued if favorably supported by a resolution adopted by the governing body of the county and by ordinances adopted
by the governing bodies of at least a majority of the incorporated municipalities within the county;
(IV)
Excise taxes shall be imposed under this subparagraph only if the county clerk has certified to the county treasurer that a sufficient number of ordinances or resolutions to impose the tax under this subparagraph have been adopted and that the amount of the tax imposed does not exceed one percent (1%). Within five (5) days of receipt of such certification from the county clerk, the county treasurer shall notify the department of revenue of this tax.
Excise taxes shall be continued under this subparagraph only if the county clerk has certified to the county treasurer that a sufficient number of ordinances or resolutions to continue the tax under this subparagraph have been adopted at least ninety (90) days prior to the election to determine the continuation of the tax. Within five (5) days of receipt of such certification from the county clerk, the county treasurer shall notify the department of revenue of this tax. If the tax is not continued pursuant to this subparagraph it shall be subject to the provisions of subparagraph (C) of this paragraph for continuation;
(V)
The tax may be terminated in the same manner as it was
imposed or
continued under subdivisions (II) and (IV) of this subparagraph except that ordinances and resolutions shall be for the rescinding of the tax. If the tax is continued under subdivisions (II) and (IV) of this subparagraph, it may also be terminated by an election to rescind the tax conducted subject to subparagraphs (B) through (D) of this paragraph.
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204.
Taxation rate.
(a)
In addition to the state tax imposed under W.S. 39
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101 through 39
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111 any county of the state may impose the following excise taxes and any city or town may impose the taxes authorized by paragraphs (ii) and (vii) of this subsection and any resort district may impose the tax authorized by paragraph (v) of this subsection:
(iv)
In no event shall the total excise tax imposed within any county under the provisions of paragraphs (i), (iii) and (vi) of this subsection exceed
three percent (3%)
two percent (2%)
;
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104.
Taxation rate.
(g)
In addition to the use tax under subsections (a) and (b) of this section there is imposed an additional use tax of one percent (1%) which shall be administered as if the use tax rate under this section was increased from four percent (4%) to five percent (5%). The revenue from the additional tax under this subsection shall be distributed as provided in W.S. 39
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111(p).
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111.
Distribution.
(b)
Revenues earned under this article during each fiscal year shall be recognized as revenue during that fiscal year for accounting purposes.
Except as otherwise provided in subsection (p) of this section, r
evenue collected by the department from the taxes imposed by this article shall be transferred to the state treasurer who shall, as specified by the department:
(p)
All revenue collected by the department under W.S. 39
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104(g) shall be distributed under W.S.
39
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211(a)(i) as if each county had imposed a one percent (1%) tax under W.S. 39
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204(a)(i), provided that no funds distributed under this subsection shall be expended pursuant to W.S. 39
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211(a)(i)(C).
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203.
Imposition.
(a)
Taxable event.
The following shall apply:
(i)
The following provisions apply to imposition of the general purpose excise tax under W.S. 39
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204(a)(i):
(F)
In lieu of the requirements of
subparagraph (C) of
this paragraph providing for the submission of the proposition
at subsequent elections, the
to the electors, up to one percent (1%) of the
tax authorized under W.S. 39
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204(a)(i)
may be imposed by a resolution under this subparagraph and any tax imposed under this paragraph
may be continued by an election or by a resolution as provided in this subparagraph. For the tax to be continued by an election, the county commissioners, with the concurrence of the governing bodies of fifty
percent (50%) of the municipalities, shall submit a proposition to the voters establishing the term of the tax as permanent. The proposition under this subparagraph shall be submitted in the same manner as a proposition to impose the tax under subparagraph (C) of this paragraph provided that the proposition shall be submitted as a separate question at the same election with a proposition to impose or continue the tax under subparagraph (C) of this paragraph. The tax may be
imposed or
continued by resolution, subject to the following terms and conditions:
(I)
If the tax is in excess of the one percent (1%) that can be imposed by resolution under this subparagraph, t
he tax shall be initially imposed following approval of the electorate in accordance with subparagraphs (B) and (C) of this paragraph;
(II)
The tax shall be
imposed or
continued if favorably supported by a resolution adopted by the governing body of the county and by ordinances adopted by the governing bodies of at least a majority of the incorporated municipalities within the county;
(IV)
Excise taxes shall be imposed under this subparagraph only if the county clerk has certified to the county treasurer that a sufficient number of ordinances or resolutions to impose the tax under this subparagraph have been adopted and that the amount of the tax imposed does not exceed one percent (1%). Within five (5) days of receipt of such certification from the county clerk, the county treasurer shall notify the department of revenue of this tax.
Excise taxes shall be continued under this subparagraph only if the county clerk has certified to the county treasurer that a sufficient number of ordinances or resolutions to continue the tax under this subparagraph have been adopted at least ninety (90) days prior to the election to determine the continuation of the tax. Within five (5) days of receipt of such certification from the county clerk, the county treasurer shall notify the department of revenue of this tax. If the tax is not continued pursuant to this subparagraph it shall be subject to the provisions of subparagraph (C) of this paragraph for continuation;
(V)
The tax may be terminated in the same manner as it was
imposed or
continued under
subdivisions (II) and (IV) of this subparagraph except that ordinances and resolutions shall be for the rescinding of the tax. If the tax is continued under subdivisions (II) and (IV) of this subparagraph, it may also be terminated by an election to rescind the tax conducted subject to subparagraphs (B) through (D) of this paragraph.
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204.
Taxation rate.
(a)
In addition to the state tax imposed under W.S. 39
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101 through 39
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111 any county of the state may impose the following excise taxes, any city or town may impose the tax authorized by paragraph (vi) of this subsection and any resort district may impose the tax authorized by paragraph (iv) of this subsection:
(iii)
In no event shall the total excise tax imposed within any county under the provisions of paragraphs (i), (ii) and (v) of this subsection exceed
three percent (3%)
two percent (2%)
;
Section 2
.
For any tax under W.S. 39
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204(a)(i), or 39
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204(a)(i) that is currently in effect, the provisions
of this act shall be effective in each county upon the expiration of the current optional tax in the county and no optional tax shall be continued in excess of the amounts specified in W.S. 39
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204(a)(iv) and 39
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204(a)(iii) as amended by this act.
Section 3
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This act shall only be effective if 2021 House Bill 0061 is enacted into law.
Section 4
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This act is effective July 1, 2021
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(END)
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HB0174