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25LSO-0455
2025
STATE OF WYOMING
25LSO-0455
Numbered
2.0
HOUSE BILL NO. HB0212
Local sales and use tax amendments.
Sponsored by: Representative(s) Allemand, Bear, Lien, Locke, Riggins and Strock and Senator(s) Ide and Scott
A BILL
for
AN ACT relating to taxation and revenue; increasing the number of local entities required to approve provisions related to specified local sales and use taxes; decreasing the amount of time between elections for specified local sales and use taxes; repealing provisions related to the optional municipal sales and use tax; specifying applicability; 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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203(a)(i)(B), (C), (F)(intro), (ii)(C), (iii)(A), (v)(B) and (C), 39
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204(a)(intro), 39
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203(a)(i)(B), (C), (F)(intro), (ii)(A), (iv)(B) and (C) and 39
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204(a)(intro) are amended to read:
39
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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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15
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204(a)(i):
(B)
The proposition to impose an excise tax shall be at the expense of the county and be submitted to the electors of the county upon the receipt by the board of county commissioners of a petition requesting the election signed by at least five percent (5%) of the electors of the county or of a resolution approving the proposition from the governing body of the county and the governing bodies of at least
fifty percent (50%)
two
‑
thirds (2/3)
of the incorporated municipalities within the county. If proposed by petition by electors, the number of electors required shall be determined by the number of votes cast at the last general election. The election shall be at the direction and under the supervision of the board of county commissioners;
(C)
The proposition may be submitted at an election held on a date authorized under W.S. 22
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21
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103.
A notice of election shall be given in at least one (1) newspaper of general circulation published in the county in which the election is to be held, and the notice shall specify the object of the election.
The notice shall be published at least once each week for a thirty (30) day period preceding the election. At the election the ballots shall contain the words "for the county sales and use tax" and "against the county sales and use tax".
If a portion of the proceeds from the tax will be used for economic development as provided by W.S. 39
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15
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211(a)(i), the ballot shall contain the words "a portion (or specific percentage) of the tax proceeds shall be used for economic development" in a clear and appropriate manner.
If the proposition is approved the same proposition shall be submitted at subsequent general elections as provided in this subparagraph until the proposition is defeated.
If the tax proposed is approved after July 1, 1989, the same proposition shall be submitted at every other subsequent general election until the proposition is defeated. However in those counties where the tax is not in effect, the county commissioners with the concurrence of the governing bodies of
fifty percent (50%)
two
‑
thirds (2/3)
of the municipalities may establish the initial term of the tax at
four (4)
two (2)
years.
If the term of the tax is limited to two (2) years, t
he term of the tax shall be stated in the proposition submitted to the voters.
If
a proposition establishing the term of the tax at four (4) years is
approved, the proposition shall be submitted at the
second
next general election and at every subsequent
general election
following the election at which the proposition was initially approved and at the general election held every four (4) years
thereafter until the proposition is defeated;
(F)
In lieu of the requirements of subparagraph (C) of this paragraph providing for the submission of the proposition at subsequent elections, the tax authorized under W.S. 39
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204(a)(i) 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 continued by resolution,
subject to the following terms and conditions:
(ii)
The following provisions apply to imposition of the lodging excise tax under W.S. 39
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15
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204(a)(ii):
(C)
The proposition to impose an excise tax shall be at the expense of the county and be submitted to the electors of the county upon the receipt by the board of county commissioners of a petition requesting the election signed by at least five percent (5%) of the electors of the county or of a resolution approving the proposition from the governing body of the county and the governing bodies of at least
fifty percent (50%)
two
‑
thirds (2/3)
of the incorporated municipalities within the county. If proposed by petition by electors, the number of electors required shall be determined by the number of votes cast at the last general election. The election shall be at the direction and under the supervision of the board of county commissioners;
(iii)
The following provisions apply to imposition of the specific purpose excise tax under W.S. 39
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204(a)(iii):
(A)
Before any proposition to impose the tax or incur the debt shall be placed before the electors, the governing body of a county and the governing bodies of at least
fifty percent (50%)
two
‑
thirds (2/3)
of the incorporated municipalities within the county shall adopt a resolution approving the proposition, setting forth a procedure for qualification of a ballot question for placement on the ballot and specifying how excess funds shall be expended;
(v)
The following provisions apply to imposition of the excise tax under W.S. 39
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204(a)(vi) the purpose of which is economic development:
(B)
The proposition to impose an excise tax shall be at the expense of the county and be submitted to the electors of the county upon the receipt by the board of county commissioners of a petition requesting the election signed by at least five percent (5%) of the electors of the county or of a resolution approving the proposition from the governing body of the county and the governing bodies of at least
fifty percent (50%)
two
‑
thirds (2/3)
of the incorporated municipalities within the county. If proposed by petition by electors, the number of electors required shall be determined by the number of votes cast at the last general election. The election shall be at the direction and under the supervision of the board of county commissioners;
(C)
The proposition may be submitted at an election held on a date authorized under W.S. 22
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21
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103. A notice of election shall be given in at least one (1) newspaper of general circulation published in the county in which the election is to be held, and the notice shall specify the object of the election. The notice shall be published at least once each week for a thirty (30) day period preceding the election. At the election the ballots shall contain the words "for the county sales and use tax for economic development" and "against the county sales and use tax for economic development". If the tax proposed is approved, the same proposition shall be submitted at every other subsequent general election until the proposition is defeated. However, the county commissioners with the concurrence of the governing bodies of
fifty percent (50%)
two
‑
thirds (2/3)
of the municipalities may establish the initial term of the tax at
four (4)
two (2)
years.
If the term of the tax is limited to two (2) years, t
he term of the tax shall be stated in the proposition submitted to the voters. If
a proposition establishing the term of the tax at four (4) years is
approved, the proposition shall be submitted at the
second
next general election and at every subsequent
general election
following the election at which the proposition was initially approved and at the general election held every four (4) years
thereafter until the proposition is defeated;
39
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15
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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
tax
authorized by
paragraphs
paragraph
(ii)
and (vii)
of this subsection and any resort district may impose the tax authorized by paragraph (v) of this subsection:
39
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16
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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
‑
16
‑
204(a)(i):
(B)
The proposition to impose an excise tax shall be at the expense of the county and be submitted to the electors of the county upon the receipt by the board of county commissioners of a petition requesting the election signed by at least five percent (5%) of the electors of the county or of a resolution approving the proposition from the governing body of the county and the governing bodies of at least
fifty percent (50%)
two
‑
thirds (2/3)
of the incorporated municipalities within the county. If proposed by petition by electors, the number of electors required shall be determined by the number of votes cast at the last general election. The election shall be at the direction and under the supervision of the board of county commissioners;
(C)
The proposition may be submitted at an election held on a date authorized under W.S. 22
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21
‑
103.
A notice of election shall be given in at least one (1) newspaper of general circulation published in the county in which the election is to be held, and the notice shall specify the object of the election.
The notice shall be published at least once each week for a thirty (30) day period preceding the election. At the election the ballots shall contain the words "for the county sales and use tax" and "against the county sales and use tax".
If a portion of the proceeds from the tax will be used for economic development as provided by W.S. 39
‑
16
‑
211(a)(i), the ballot shall contain the words "a portion (or specific percentage) of the proceeds will be used for economic development" in a clear and appropriate manner.
If the proposition is approved the same proposition shall be submitted at subsequent general elections as provided in this subparagraph until the proposition is defeated.
If the tax proposed is approved after July 1, 1989, the same proposition shall be submitted at every other subsequent general election until the proposition is defeated.
However in those counties where the tax is not in effect, the county commissioners with the concurrence of the governing bodies of
fifty percent (50%)
two
‑
thirds (2/3)
of the municipalities may establish the initial term of the tax at
four (4)
two (2)
years.
If the term of the tax is limited to two (2) years, t
he term of the tax shall be stated in the proposition submitted to the voters.
If
a proposition establishing the term of the tax at four (4) years is
approved, the proposition shall be submitted at the
second
next general election and at every subsequent
general election
following the election at which the proposition was initially approved and at the general election held every four (4) years
thereafter until the proposition is defeated;
(F)
In lieu of the requirements of subparagraph (C) of this paragraph providing for the submission of the proposition at subsequent elections, the tax authorized under W.S. 39
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16
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204(a)(i) 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 continued by resolution,
subject to the following terms and conditions:
(ii)
The following provisions apply to imposition of the specific purpose excise tax under W.S. 39
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16
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204(a)(ii):
(A)
Before any proposition to impose the tax or incur the debt shall be placed before the electors, the governing body of a county and the governing bodies of at least
fifty percent (50%)
two
‑
thirds (2/3)
of the incorporated municipalities within the county shall adopt a resolution approving the proposition, setting forth a procedure for qualification of a ballot question for placement on the ballot and specifying how excess funds shall be expended;
(iv)
The following provisions apply to imposition of the excise tax under W.S. 39
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204(a)(v) the purpose of which is economic development:
(B)
The proposition to impose an excise tax shall be at the expense of the county and be submitted to the electors of the county upon the receipt by the board of county commissioners of a petition requesting the election signed by at least five percent (5%) of the electors of the county or of a resolution approving the proposition from the governing body of the county and the governing bodies of at least
fifty percent (50%)
two
‑
thirds (2/3)
of the incorporated municipalities within the county. If proposed by petition by electors, the number of electors required shall be determined by the number of votes cast at the last general election. The election shall be at the direction and under the supervision of the board of county commissioners;
(C)
The proposition may be submitted at an election held on a date authorized under W.S. 22
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21
‑
103. A notice of election shall be given in at least one (1) newspaper of general circulation published in the county in which the election is to be held, and the notice shall specify the object of the election. The notice shall be published at least once each week for a thirty (30) day period preceding the election. At the election the ballots shall contain the words "for the county sales and use tax for economic development" and "against the county sales and use tax for economic development". If the tax proposed is approved the same proposition shall be submitted at every other subsequent general election until the proposition is defeated. However, the county commissioners with the concurrence of the governing bodies of
fifty percent (50%)
two
‑
thirds (2/3)
of the municipalities may establish the initial term of the tax at
four (4)
two (2)
years.
If the term of the tax is limited to two (2) years, t
he term of the tax shall be stated in the proposition submitted to the voters. If
a proposition establishing the term of the tax at four (4) years is
approved, the proposition shall be submitted at the
second
next general election and at every subsequent
general election
following the election at which the proposition was initially approved and at the general election held every four (4) years
thereafter until the proposition is defeated;
39
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16
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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:
Section 2
.
W.S. 39
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203(a)(vi), 39
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204(a)(vii), 39
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211(d), 39
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203(a)(v), 39
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204(a)(vi) and 39
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211(d) are repealed.
Section 3
.
(a)
Any municipal sales and use taxes that were approved before the effective date of this act under W.S. 39
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204(a)(vii) and 39
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204(a)(vi), as repealed by section 2 of this act, shall remain in effect until January 1, 2027.
(b)
For municipalities that approved a sales and use tax for a four (4) year period at the 2024 general election, those municipalities shall vote on the sales and use tax again at the 2028 general election and at every general election thereafter in accordance with this act.
Section 4.
This act is effective January 1, 2026
.
(END)
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HB0212