Wyoming 2025 Regular Session

Wyoming House Bill HB0305 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	2025
2	2	STATE OF WYOMING
3	3	25LSO-07551HB0305
4	4	HOUSE BILL NO. HB0305
5	5	County optional tax on solar energy production.
6	6	Sponsored by: Representative(s) Lien and Campbell, K and
7	7	Senator(s) Pearson
8	8	A BILL
9	9	for
10	10	1 AN ACT relating to taxation; authorizing a county to impose
11	11	2 a tax on the production of electricity from solar
12	12	3 resources; providing for administration and imposition of
13	13	4 the tax; providing exemptions; providing for distribution
14	14	5 of the tax; and providing for an effective date.
15	15	6
16	16	7
17	17	8
18	18	9W.S. 39-24-101 through 39-24-111 are
19	19	10 created to read:
20	20	11
21	21	12 CHAPTER 24
22	22	13 COUNTY OPTIONAL TAX ON PRODUCTION OF ELECTRICITY FROM SOLAR
23	23	14 RESOURCES
24	24	15 2025STATE OF WYOMING25LSO-07552HB03051
25	25	2
26	26	3 There are no specific applicable provisions for definitions
27	27	4 for this chapter.
28	28	5
29	29	6
30	30	7
31	31	8 A board of county commissioners may by resolution provide
32	32	9 for the implementation and administration of a tax on the
33	33	10 production of electricity from solar resources in the
34	34	11 county. The department shall promulgate any rules necessary
35	35	12 for the implementation and enforcement of this chapter.
36	36	13
37	37	14
38	38	15
39	39	16 A county may impose an excise tax upon the privilege of
40	40	17 producing electricity from solar resources in the county. A
41	41	18 tax under this chapter shall be imposed upon the production
42	42	19 of electricity produced from solar resources for sale or
43	43	20 trade, and shall be paid by the person producing such
44	44	21 electricity.
45	45	22
46	46	23 2025STATE OF WYOMING25LSO-07553HB0305
47	47	1
48	48	2 The tax rate or fee shall be established by the resolution
49	49	3 of the board of county commissioners on the production of
50	50	4 electricity from solar resources in the county. No tax
51	51	5 imposed under this section shall exceed a rate of five
52	52	6 dollars ($5.00) on each megawatt hour or a rate of five
53	53	7 percent (5%) of the annual gross energy earnings from
54	54	8 energy produced in the county by solar resources, whichever
55	55	9 is greater.
56	56	10
57	57	11
58	58	12
59	59	13 (a) No tax shall be imposed under this chapter upon
60	60	14 electricity that is produced from any generating facility
61	61	15 owned or operated by the federal government, the state of
62	62	16 Wyoming or by any county or municipality in this state.
63	63	17
64	64	18 (b) No tax shall be imposed under this chapter upon
65	65	19 electricity which is produced for the personal consumption
66	66	20 of the producer.
67	67	21
68	68	22
69	69	23 2025STATE OF WYOMING25LSO-07554HB0305
70	70	1 The county may establish by regulation provisions for
71	71	2 licenses and permits for this chapter.
72	72	3
73	73	4
74	74	5
75	75	6 (a) Returns and reports. Any person producing
76	76	7 electricity from solar resources within a county that has
77	77	8 imposed a tax under this chapter shall report as required
78	78	9 by the county.
79	79	10
80	80	11 (b) Payment. Any person owing a tax under this
81	81	12 chapter shall pay the tax or fee to the county treasurer as
82	82	13 required by the county imposing the tax.
83	83	14
84	84	15 (c) Timelines. There are no specific applicable
85	85	16 provisions for timelines for this chapter.
86	86	17
87	87	18
88	88	19
89	89	20 (a) Audits. There are no specific applicable
90	90	21 provisions for audits for this chapter.
91	91	22 2025STATE OF WYOMING25LSO-07555HB03051 (b) Interest. The county may establish by regulation
92	92	2 for the payment of interest for delinquent taxes.
93	93	3
94	94	4 (c) Penalties. The county may establish by
95	95	5 regulation provisions for the payment of penalties for
96	96	6 failure to comply with a tax imposed under this chapter.
97	97	7
98	98	8 (d) Liens. Any delinquent tax imposed under this
99	99	9 chapter is a lien upon the property of any producer from
100	100	10 and after the time the tax is due until the tax is paid.
101	101	11 The tax lien shall have preference over all liens except
102	102	12 any valid mortgage or other liens of record filed or
103	103	13 recorded prior to the date the tax became due.
104	104	14
105	105	15 (e) Tax sales. There are no specific applicable
106	106	16 provisions for tax sales for this chapter.
107	107	17
108	108	18
109	109	19
110	110	20 There are no specific applicable provisions for taxpayer
111	111	21 remedies for this chapter.
112	112	22
113	113	23 2025STATE OF WYOMING25LSO-07556HB0305
114	114	1
115	115	2 There are no specific applicable provisions for a statute
116	116	3 of limitations for this chapter.
117	117	4
118	118	5
119	119	6
120	120	7 (a) Subject to subsection (b) of this section, the
121	121	8 proceeds from a tax imposed by this chapter shall be
122	122	9 distributed to the general fund of the county imposing the
123	123	10 tax.
124	124	11
125	125	12 (b) If any portion of the electricity on which a tax
126	126	13 is levied under this chapter is produced within the
127	127	14 municipal boundaries of a city or town, fifty percent (50%)
128	128	15 of the proceeds from the tax resulting from electricity
129	129	16 produced within the municipal boundaries of the city or
130	130	17 town shall be distributed by the county treasurer for
131	131	18 deposit in the general fund of the city or town.
132	132	19
133	133	20. This act is effective July 1, 2025
134	134	21
135	135	22 (END)