HB0137 • 2026

Skill based amusement games-highway fund.

AN ACT relating to gaming; increasing the taxation rate on net proceeds from skill based amusement games; amending the distribution of tax revenues; providing for distribution to the state highway fund; and providing for an effective date.

Inactive

Wyoming marks this bill as inactive, which usually means it is no longer moving in the current session.

Sponsor: Representative Nicholas
Last action: 2026-02-11
Official status: inactive
Effective date: 3/1/2026

Plain English Breakdown

The bill text does not specify that vendors must pay taxes weekly based on earnings from the previous week, only that taxes shall be calculated and paid on a weekly basis.

Increasing Taxes on Skill-Based Amusement Games

The bill increases the tax rate from 20% to 25% on net proceeds from skill-based amusement games and directs more of the revenue to the state highway fund.

What This Bill Does

Increases the tax rate from 20% to 25% on net proceeds from skill-based amusement games.
Changes how tax revenues are distributed, reducing the share for public schools and counties while adding a new allocation to the state highway fund.

Who It Names or Affects

Vendors who operate skill-based amusement games in Wyoming
Counties and cities where these games are located
The public school foundation program account
The state highway fund

Terms To Know

Skill-Based Amusement Games: Games that require skill to play, such as video arcade games or similar machines.
Net Proceeds: The total earnings from the game after expenses have been subtracted.

Limits and Unknowns

The bill was withdrawn by its sponsor and is inactive, so it will not become law in this session.
Details about how the tax increase will affect specific vendors or communities are not provided.

Bill History

2026-02-11 House
H Withdrawn by Sponsor
2026-02-10 House
H Received for Introduction
2026-02-09 LSO
Bill Number Assigned

Current Bill Text

Read the full stored bill text

26LSO-0474
2026
STATE OF WYOMING
26LSO-0474
Numbered
2.0

HOUSE BILL NO. HB0137

Skill based amusement games-highway fund.

Sponsored by: Representative(s) Nicholas

A BILL

for

AN ACT relating to gaming; increasing the taxation rate on net proceeds from skill based amusement games; amending the distribution of tax revenues; providing for distribution to the state highway fund; and providing for an effective date.

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

Section 1
.

W.S. 11
‑
25
‑
304(d) is amended to read:

11
‑
25
‑
304.

Required permits and licenses; applicable fees; tax imposition; taxation rate; distribution.

(d)

Taxes shall be calculated and paid on a weekly basis based on the net proceeds earned during the prior week on skill based amusement games. On a weekly basis, the vendor shall remit to the commission an amount equivalent to
twenty percent (20%)
twenty
‑
five percent (25%)
of the net proceeds earned during the prior week on the vendor's skill based amusement games. The taxes imposed under this subsection may be prepaid as provided by rule of the commission. The commission shall remit these monies to the state treasurer for deposit in the commission gaming account and for distribution of the tax as follows:

(i)

Forty
‑
five percent (45%)
Thirty
‑
six percent (36%)
to the county and the city or town in which the skill based amusement game is located, in equal shares, or to the county alone if the skill based amusement game is not located within the boundaries of a city or town;

(ii)

Forty
‑
five percent (45%)
Thirty
‑
six percent (36%)
to the public school foundation program account;

(iii)

Ten percent (10%)
Eight percent (8%)
to the commission gaming account
;
.

(iv)

Twenty percent (20%) to the state highway fund.

Section 2
.

This act is effective July 1, 2026
.

(END)

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HB0137