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HB0192 • 2021

Sales tax-national parks and monuments entrance fees.

AN ACT relating to sales tax; providing for the imposition of sales tax on entrance fees to national parks and monuments; specifying distribution of the tax and limitations on expenditures; 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 Sommers
Last action
2021-03-08
Official status
inactive
Effective date
3/1/2021

Plain English Breakdown

The bill summary text was not provided in the official source material.

Sales Tax on National Parks and Monuments Entrance Fees

The bill proposes to impose a sales tax on entrance fees for national parks and monuments in Wyoming, with half of the collected revenue going into a wildlife trust account and the other half into an income account.

What This Bill Does

  • Imposes a new excise tax on entrance fees paid to enter national parks or monuments.
  • Requires that half of the collected tax money goes into the Wyoming Wildlife and Natural Resource Trust Account, while the other half goes into the Income Account.

Who It Names or Affects

  • Visitors who pay entrance fees to national parks and monuments in Wyoming.
  • The state government, which will collect and distribute the tax revenue.

Terms To Know

Excise Tax
A tax on specific goods or activities, such as entering a park or monument.
Trust Account
An account where money is kept for a specific purpose and managed by the state treasurer.

Limits and Unknowns

  • The bill did not pass in its session, so it has no legal effect.
  • It does not specify how much the tax would be or which national parks and monuments are included.

Bill History

  1. 2021-03-08 House

    H Did Not Consider for Introduction

  2. 2021-03-08 House

    H Did not Consider for Introduction

  3. 2021-03-04 House

    H Received for Introduction

  4. 2021-03-02 LSO

    Bill Number Assigned

Current Bill Text

Read the full stored bill text 
21LSO-0429
2021
STATE OF WYOMING
21LSO-0429
Numbered
2.0

HOUSE BILL NO. HB0192

Sales tax-national parks and monuments entrance fees.

Sponsored by: Representative(s) Sommers and Senator(s) Driskill and Hicks

A BILL

for

AN ACT relating to sales tax; providing for the imposition of sales tax on entrance fees to national parks and monuments; specifying distribution of the tax and limitations on expenditures; and providing for an effective date.

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

Section 1
.

W.S. 9
‑
15
‑
103(b), (d)(intro) and by creating a new subsection (s), 39
‑
15
‑
103(a)(i) by creating a new subparagraph (Q) and 39
‑
15
‑
111(b)(intro) and by creating a new subsection (r) are amended to read:

9
‑
15
‑
103.

Wyoming wildlife and natural resource trust account created; income account created; expenditures; purposes.

(b)

The state treasurer shall credit annually to a Wyoming wildlife and natural resource trust income account the interest earned from investment of the trust account corpus
and other revenues as provided by law
. The legislature may, from time to time, appropriate funds directly to the income account for distribution in accordance with the terms of this act.

Such specially appropriated funds shall be credited directly by the state treasurer to the income account and are available to the board for award of grants as otherwise permitted by this act.

(d)

The board may expend funds from the income account for staffing and other administrative expenses authorized under this act.

Subject to the limitation imposed by subsection (s) of this section, a
dditional disbursements from the income account shall be for the following purposes:

(s)

Funds deposited in the Wyoming wildlife and natural resource trust income account pursuant to W.S. 39
‑
15
‑
111(r) shall be expended on projects to enhance and preserve wildlife habitat or to reduce human wildlife conflicts.

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)

The sales price paid to enter a national park or national monument.

39
‑
15
‑
111.

Distribution.

(b)

Revenues earned under W.S. 39
‑
15
‑
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
‑
15
‑
104 the department shall:

(r)

One
‑
half (1/2) of the revenue attributable to the excise tax imposed by W.S. 39
‑
15
‑
103(a)(i)(Q) shall be deposited in the Wyoming wildlife and natural resource trust account created by W.S. 9
‑
15
‑
103(a) and the remaining one
‑
half (1/2) shall be deposited in the Wyoming wildlife and natural resource trust income account created by W.S. 9
‑
15
‑
103(b).

Section 2
.

This act is effective July 1, 2021
.

(END)

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HB0192