Optional municipal tax-election.

Plain English Breakdown

The official summary does not provide details on primary elections or special election dates, only mentioning bond elections under W.S. 22-21-103.

Optional Municipal Tax Election

This law changes when a local sales and use tax can be voted on, allowing it to happen at different times besides just general elections.

What This Bill Does

• Removes the requirement that a vote for a municipal sales and use tax must only take place during a general election.

Who It Names or Affects

• Local governments in Wyoming who want to impose a sales and use tax for revenue.
• Voters who participate in elections where this tax is proposed.

Terms To Know

general election

A regular election held on the Tuesday following the first Monday in November of even-numbered years.

municipal sales and use tax

A local tax that can be imposed by cities or towns to raise money for specific purposes or general revenue.

Limits and Unknowns

• The law does not specify how often these special elections can occur.
• It is unclear if this change will lead to more frequent votes on municipal taxes.
• The exact procedures for holding these elections are still governed by existing state laws.

Official Summary Text

Bill Summary - 21LSO-0626
Bill No.:

HB0179

Effective:

7/1/2021 12:00:00 AM

LSO No.:

21LSO-0626

Enrolled Act No.:

HEA No. 0062

Chapter No.:

80

Prime Sponsor:

Zwonitzer

Catch Title:

Optional municipal tax-election.

Subject:

Election dates for an optional municipal sales and use tax.

Summary/Major Elements:

Current law authorizes the enactment of a municipal sales and use tax of up to one percent (1%) for general revenue for the municipality or for a specific purpose. Current law also provides that this tax must be voted on at a general election. General elections are held the on the Tuesday next following the first Monday in November in even numbered years.

This act removes the requirement that the election for this sales and use tax be a general election and allows the question to be voted on at a primary election, a general election, on the Tuesday next following the first Monday in May or November, or on the Tuesday next following the third Monday in August.

The above summary is not an official publication of the Wyoming Legislature and is not an official statement of legislative intent.

While the Legislative Service Office endeavored to provide accurate information in this summary, it should not be relied upon as a comprehensive abstract of the bill.

Current Bill Text

21LSO-0626

ORIGINAL House

Bill No
.
HB0179

ENROLLED ACT NO. 62,

HOUSE OF REPRESENTATIVES

SIXTY-SIXTH LEGISLATURE OF THE STATE OF WYOMING
2021 General Session

AN ACT relating to taxation and revenue; removing the requirement that a proposition for a municipal sales and use tax be voted on only at a general election; and providing for an effective date.

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

Section 1
.

W.S. 39
‑
15
‑
203(a)(vi)(D) and 39
‑
16
‑
203(a)(v)(D) are amended to read:

39
‑
15
‑
203.

Imposition.

(a)

Taxable event.

The following shall apply:

(vi)

The following provisions apply to imposition of the municipal tax under W.S. 39
‑
15
‑
204(a)(vii):

(D)

No tax shall be imposed under this paragraph until a specific proposition to impose the tax is approved by a vote of the majority of the qualified electors voting on the specific proposition
in a general election
at an election on a day authorized for bond elections under W.S. 22-21-103
. The purpose of the tax and the maximum estimated amount of revenue to be collected shall be specified in the proposition. The election shall be held in accordance with W.S. 22
‑
21
‑
101 through 22
‑
21
‑
112. Any excise tax imposed under this paragraph shall commence as provided by W.S. 39
‑
15
‑
207(c) following the election approving the imposition of the tax;

39
‑
16
‑
203.

Imposition.

(a)

Taxable event.

The following shall apply:

(v)

The following provisions apply to imposition of the municipal tax under W.S. 39
‑
16
‑
204(a)(vi):

(D)

No tax shall be imposed under this paragraph until a specific proposition to impose the tax is approved by a vote of the majority of the qualified electors voting on the specific proposition
in a general election
at an election on a day authorized for bond elections under W.S. 22-21-103
. The purpose of the tax and the maximum estimated amount of revenue to be collected shall be specified in the proposition. The election shall be held in accordance with W.S. 22
‑
21
‑
101 through 22
‑
21
‑
112. Any excise tax imposed under this paragraph shall commence as provided by W.S. 39
‑
16
‑
207(c) following the election approving the imposition of the tax;

Section 2.

This act is effective July 1, 2021.

(END)

Speaker of the House

President of the Senate

Governor

TIME APPROVED: _________

DATE APPROVED: _________

I hereby certify that this act originated in the House.

Chief Clerk

1