2025
STATE OF WYOMING
25LSO-04551HB0212
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
1 AN ACT relating to taxation and revenue; increasing the
2 number of local entities required to approve provisions
3 related to specified local sales and use taxes; decreasing
4 the amount of time between elections for specified local
5 sales and use taxes; repealing provisions related to the
6 optional municipal sales and use tax; specifying
7 applicability; and providing for an effective date.
8
9
10
11. W.S. 39-15-203(a)(i)(B), (C), (F)(intro),
12 (ii)(C), (iii)(A), (v)(B) and (C), 39-15-204(a)(intro),
13 39-16-203(a)(i)(B), (C), (F)(intro), (ii)(A), (iv)(B) and
14 (C) and 39-16-204(a)(intro) are amended to read:
15 2025STATE OF WYOMING25LSO-04552HB02121
2
3 (a) Taxable event. The following shall apply:
4
5 (i) The following provisions apply to imposition
6 of the general purpose excise tax under W.S.
7 39-15-204(a)(i):
8
9 (B) The proposition to impose an excise tax
10 shall be at the expense of the county and be submitted to
11 the electors of the county upon the receipt by the board of
12 county commissioners of a petition requesting the election
13 signed by at least five percent (5%) of the electors of the
14 county or of a resolution approving the proposition from
15 the governing body of the county and the governing bodies
16 of at least of the
17 incorporated municipalities within the county. If proposed
18 by petition by electors, the number of electors required
19 shall be determined by the number of votes cast at the last
20 general election. The election shall be at the direction
21 and under the supervision of the board of county
22 commissioners;
23 2025STATE OF WYOMING25LSO-04553HB02121 (C) The proposition may be submitted at an
2 election held on a date authorized under W.S. 22-21-103. A
3 notice of election shall be given in at least one (1)
4 newspaper of general circulation published in the county in
5 which the election is to be held, and the notice shall
6 specify the object of the election. The notice shall be
7 published at least once each week for a thirty (30) day
8 period preceding the election. At the election the ballots
9 shall contain the words "for the county sales and use tax"
10 and "against the county sales and use tax". If a portion
11 of the proceeds from the tax will be used for economic
12 development as provided by W.S. 39-15-211(a)(i), the ballot
13 shall contain the words "a portion (or specific percentage)
14 of the tax proceeds shall be used for economic development"
15 in a clear and appropriate manner. If the proposition is
16 approved the same proposition shall be submitted at
17 subsequent general elections as provided in this
18 subparagraph until the proposition is defeated. If the tax
19 proposed is approved after July 1, 1989, the same
20 proposition shall be submitted at every other subsequent
21 general election until the proposition is defeated. However
22 in those counties where the tax is not in effect, the
23 county commissioners with the concurrence of the governing 2025STATE OF WYOMING25LSO-04554HB0212
1 bodies of of the
2 municipalities may establish the initial term of the tax at
3 years.
4he term of the tax shall be stated in
5 the proposition submitted to the voters. If
6
7 approved, the proposition shall be submitted at the
8 general
9 election
10
11
12 defeated;
13
14 (F) In lieu of the requirements of
15 subparagraph (C) of this paragraph providing for the
16 submission of the proposition at subsequent elections, the
17 tax authorized under W.S. 39-15-204(a)(i) may be continued
18
19
20
21
22
23 2025STATE OF WYOMING25LSO-04555HB0212
1
2
3
4
5
6
7
8 terms and conditions:
9
10 (ii) The following provisions apply to
11 imposition of the lodging excise tax under W.S.
12 39-15-204(a)(ii):
13
14 (C) The proposition to impose an excise tax
15 shall be at the expense of the county and be submitted to
16 the electors of the county upon the receipt by the board of
17 county commissioners of a petition requesting the election
18 signed by at least five percent (5%) of the electors of the
19 county or of a resolution approving the proposition from
20 the governing body of the county and the governing bodies
21 of at least of the
22 incorporated municipalities within the county. If proposed
23 by petition by electors, the number of electors required 2025STATE OF WYOMING25LSO-04556HB0212
1 shall be determined by the number of votes cast at the last
2 general election. The election shall be at the direction
3 and under the supervision of the board of county
4 commissioners;
5
6 (iii) The following provisions apply to
7 imposition of the specific purpose excise tax under W.S.
8 39-15-204(a)(iii):
9
10 (A) Before any proposition to impose the
11 tax or incur the debt shall be placed before the electors,
12 the governing body of a county and the governing bodies of
13 at least
14 incorporated municipalities within the county shall adopt a
15 resolution approving the proposition, setting forth a
16 procedure for qualification of a ballot question for
17 placement on the ballot and specifying how excess funds
18 shall be expended;
19
20 (v) The following provisions apply to imposition
21 of the excise tax under W.S. 39-15-204(a)(vi) the purpose
22 of which is economic development:
23 2025STATE OF WYOMING25LSO-04557HB02121 (B) The proposition to impose an excise tax
2 shall be at the expense of the county and be submitted to
3 the electors of the county upon the receipt by the board of
4 county commissioners of a petition requesting the election
5 signed by at least five percent (5%) of the electors of the
6 county or of a resolution approving the proposition from
7 the governing body of the county and the governing bodies
8 of at least of the
9 incorporated municipalities within the county. If proposed
10 by petition by electors, the number of electors required
11 shall be determined by the number of votes cast at the last
12 general election. The election shall be at the direction
13 and under the supervision of the board of county
14 commissioners;
15
16 (C) The proposition may be submitted at an
17 election held on a date authorized under W.S. 22-21-103. A
18 notice of election shall be given in at least one (1)
19 newspaper of general circulation published in the county in
20 which the election is to be held, and the notice shall
21 specify the object of the election. The notice shall be
22 published at least once each week for a thirty (30) day
23 period preceding the election. At the election the ballots 2025STATE OF WYOMING25LSO-04558HB0212
1 shall contain the words "for the county sales and use tax
2 for economic development" and "against the county sales and
3 use tax for economic development". If the tax proposed is
4 approved, the same proposition shall be submitted at every
5 other subsequent general election until the proposition is
6 defeated. However, the county commissioners with the
7 concurrence of the governing bodies of
8 of the municipalities may establish the
9 initial term of the tax at years.
10
11 the tax shall be stated in the proposition submitted to the
12 voters. If
13
14 submitted at the
15 general election
16
17
18 proposition is defeated;
19
20
21
22 (a) In addition to the state tax imposed under W.S.
23 39-15-101 through 39-15-111 any county of the state may 2025STATE OF WYOMING25LSO-04559HB0212
1 impose the following excise taxes and any city or town may
2 impose the authorized by
3 (ii)
4 may impose the tax authorized by paragraph (v) of this
5 subsection:
6
7
8
9 (a) Taxable event. The following shall apply:
10
11 (i) The following provisions apply to imposition
12 of the general purpose excise tax under W.S.
13 39-16-204(a)(i):
14
15 (B) The proposition to impose an excise tax
16 shall be at the expense of the county and be submitted to
17 the electors of the county upon the receipt by the board of
18 county commissioners of a petition requesting the election
19 signed by at least five percent (5%) of the electors of the
20 county or of a resolution approving the proposition from
21 the governing body of the county and the governing bodies
22 of at least of the
23 incorporated municipalities within the county. If proposed 2025STATE OF WYOMING25LSO-045510HB0212
1 by petition by electors, the number of electors required
2 shall be determined by the number of votes cast at the last
3 general election. The election shall be at the direction
4 and under the supervision of the board of county
5 commissioners;
6
7 (C) The proposition may be submitted at an
8 election held on a date authorized under W.S. 22-21-103. A
9 notice of election shall be given in at least one (1)
10 newspaper of general circulation published in the county in
11 which the election is to be held, and the notice shall
12 specify the object of the election. The notice shall be
13 published at least once each week for a thirty (30) day
14 period preceding the election. At the election the ballots
15 shall contain the words "for the county sales and use tax"
16 and "against the county sales and use tax". If a portion
17 of the proceeds from the tax will be used for economic
18 development as provided by W.S. 39-16-211(a)(i), the ballot
19 shall contain the words "a portion (or specific percentage)
20 of the proceeds will be used for economic development" in a
21 clear and appropriate manner. If the proposition is
22 approved the same proposition shall be submitted at
23 subsequent general elections as provided in this 2025STATE OF WYOMING25LSO-045511HB0212
1 subparagraph until the proposition is defeated. If the tax
2 proposed is approved after July 1, 1989, the same
3 proposition shall be submitted at every other subsequent
4 general election until the proposition is defeated.
5 However in those counties where the tax is not in effect,
6 the county commissioners with the concurrence of the
7 governing bodies of of
8 the municipalities may establish the initial term of the
9 tax at years.
10
11 stated in the proposition submitted to the voters. If
12
13
14 the
15 general election
16
17
18 proposition is defeated;
19
20 (F) In lieu of the requirements of
21 subparagraph (C) of this paragraph providing for the
22 submission of the proposition at subsequent elections, the
23 tax authorized under W.S. 39-16-204(a)(i) may be continued 2025STATE OF WYOMING25LSO-045512HB0212
1
2
3
4
5
6
7
8
9
10
11
12
13
14 terms and conditions:
15
16 (ii) The following provisions apply to
17 imposition of the specific purpose excise tax under W.S.
18 39-16-204(a)(ii):
19
20 (A) Before any proposition to impose the
21 tax or incur the debt shall be placed before the electors,
22 the governing body of a county and the governing bodies of
23 at least 2025STATE OF WYOMING25LSO-045513HB0212
1 incorporated municipalities within the county shall adopt a
2 resolution approving the proposition, setting forth a
3 procedure for qualification of a ballot question for
4 placement on the ballot and specifying how excess funds
5 shall be expended;
6
7 (iv) The following provisions apply to
8 imposition of the excise tax under W.S. 39-16-204(a)(v) the
9 purpose of which is economic development:
10
11 (B) The proposition to impose an excise tax
12 shall be at the expense of the county and be submitted to
13 the electors of the county upon the receipt by the board of
14 county commissioners of a petition requesting the election
15 signed by at least five percent (5%) of the electors of the
16 county or of a resolution approving the proposition from
17 the governing body of the county and the governing bodies
18 of at least of the
19 incorporated municipalities within the county. If proposed
20 by petition by electors, the number of electors required
21 shall be determined by the number of votes cast at the last
22 general election. The election shall be at the direction 2025STATE OF WYOMING25LSO-045514HB0212
1 and under the supervision of the board of county
2 commissioners;
3
4 (C) The proposition may be submitted at an
5 election held on a date authorized under W.S. 22-21-103. A
6 notice of election shall be given in at least one (1)
7 newspaper of general circulation published in the county in
8 which the election is to be held, and the notice shall
9 specify the object of the election. The notice shall be
10 published at least once each week for a thirty (30) day
11 period preceding the election. At the election the ballots
12 shall contain the words "for the county sales and use tax
13 for economic development" and "against the county sales and
14 use tax for economic development". If the tax proposed is
15 approved the same proposition shall be submitted at every
16 other subsequent general election until the proposition is
17 defeated. However, the county commissioners with the
18 concurrence of the governing bodies of
19 of the municipalities may establish the
20 initial term of the tax at years.
21he term of
22 the tax shall be stated in the proposition submitted to the
23 voters. If 2025STATE OF WYOMING25LSO-045515HB0212
1
2 submitted at the
3 general election
4
5
6 proposition is defeated;
7
8
9
10 (a) In addition to the state tax imposed under W.S.
11 39-16-101 through 39-16-111, any county of the state may
12 impose the following excise taxes,
13
14
15 authorized by paragraph (iv) of this subsection:
16
17. W.S. 39-15-203(a)(vi), 39-15-204(a)(vii),
18 39-15-211(d), 39-16-203(a)(v), 39-16-204(a)(vi) and
19 39-16-211(d) are repealed.
20
21.
22 2025STATE OF WYOMING25LSO-045516HB02121 (a) Any municipal sales and use taxes that were
2 approved before the effective date of this act under W.S.
3 39-15-204(a)(vii) and 39-16-204(a)(vi), as repealed by
4 section 2 of this act, shall remain in effect until January
5 1, 2027.
6
7 (b) For municipalities that approved a sales and use
8 tax for a four (4) year period at the 2024 general
9 election, those municipalities shall vote on the sales and
10 use tax again at the 2028 general election and at every
11 general election thereafter in accordance with this act.
12
13This act is effective January 1, 2026.
14
15 (END)