§ 39-15-211 — Distribution

Wyoming § 39-15-211

• Jurisdiction: Wyoming
• Title 39: Taxation and Revenue
• Ch. 15: SALES TAX
• Art. 2: LOCAL SALES TAX

Text

(a) For all revenue collected by the department from the
taxes imposed under W.S. 39-15-204(a)(i), (ii), (v) and (vi) the
department shall:
(i) For revenues collected under W.S.
39-15-204(a)(i):
(A) Deduct one percent (1%) to defray the costs
of collecting the tax and administrative expenses incident
thereto which shall be deposited into the general fund;
(B) Deposit the remainder into an account for
monthly distribution to counties imposing the tax and its cities
and towns. The distribution to the county and its cities and
towns shall be equal to the amount collected in each county less
the costs of collection as provided by subparagraph (a)(i)(A) of
this section. The distribution shall be as follows:
(I) To the county for deposit into its
general fund in the proportion the population of the county
situated outside the corporate limits of its cities and towns
bears to the total population of the county;
(II) To the incorporated cities and towns
within the county for deposit into their treasuries in the
proportion the population of each city or town bears to the
total population of the county.
(C) Notwithstanding subparagraph (B) of this
paragraph, a county and its cities and towns receiving
distributions under this paragraph may expend not to exceed
twenty-five percent (25%) of the amount received under
subparagraph (B) of this paragraph for the purposes of economic
development provided:
(I) The intent to use a portion of the
amount distributed for economic development was indicated by
specific language on the ballot as provided by W.S.
39-15-203(a)(i)(C) or the enactment of a resolution or ordinance
stating that a portion of the proceeds would be used for
"economic development";
(II) The county has not imposed a tax under
W.S. 39-15-204(a)(vi).
(ii) For revenues collected under W.S.
39-15-204(a)(ii):
(A) During the first year the tax is imposed in
a county, city or town, two percent (2%) shall be deducted for
the costs to the state of initial implementation of collection
and administration of the tax, and one percent (1%) each year
thereafter for state administrative costs with the proceeds to
be deposited in the state general fund;
(B) Except as provided in subparagraph
(a)(ii)(C) of this section, distribute the balance on a monthly
basis to the treasurer of each county, city or town imposing the
tax in an amount equal to the amount collected in each entity
less the costs of collection as provided by subparagraph
(a)(ii)(A) of this section. Amounts distributed under this
subparagraph shall be used for the following purposes:
(I) Except as provided by subdivision (III)
of this subparagraph, at least ninety percent (90%) of the
amount distributed shall be used to promote travel and tourism
within the county, city or town imposing the tax. Expenditures
for travel and tourism promotion shall be limited to promotional
materials, television and radio advertising, printed
advertising, digital content, social media, promotion of tours,
staging of events, educational materials, and other specific
tourism related objectives, provided that none of these funds
shall be spent for capital construction or improvements. If the
amount is collected under a tax imposed countywide, expenditures
of this amount shall be made in accordance with the Uniform
Municipal Fiscal Procedures Act by a joint powers board
established pursuant to law by the county and a majority of
incorporated municipalities within the county. Membership of the
board shall include at least one (1) representative appointed by
each governmental entity made a party to the agreement and the
majority of the board membership shall be comprised of
representatives of the travel and tourism industry;
(II) Except as provided by subdivision
(III) of this subparagraph, the amount remaining not to exceed
ten percent (10%) of the total amount distributed shall be used
for general revenue within the governmental entity imposing the
tax. If the amount is collected under a tax imposed countywide,
the joint powers board established under subdivision
(a)(ii)(B)(I) of this section shall distribute the amount
remaining to the county for deposit in its general fund in the
proportion that the amount collected outside the corporate
limits of its cities and towns bears to the total amount
collected within the county, and to incorporated cities and
towns within the county for deposit into their treasuries in the
proportion that the amount collected within the corporate limits
of each city and town bears to the total amount collected within
the county;
(III) If any of the conditions specified in
subparagraph (H) of this paragraph are met, the amount collected
less the cost of collection as provided by subparagraph
(a)(ii)(A) of this section shall be distributed as follows:
(1) Sixty percent (60%) shall be used
to promote travel and tourism within the county, city or town
imposing the tax in accordance with subdivision (I) of this
subparagraph;
(2) Ten percent (10%) shall be
deposited in the general fund of the county. If the amount is
collected under a tax imposed countywide, the joint powers board
established under subdivision (a)(ii)(B)(I) of this section
shall distribute the amount to the county for deposit in its
general fund in the proportion that the amount collected outside
the corporate limits of its cities and towns bears to the total
amount collected within the county, and to incorporated cities
and towns within the county for deposit into their treasuries in
the proportion that the amount collected within the corporate
limits of each city and town bears to the total amount collected
within the county;
(3) Thirty percent (30%) shall be used
for the provision of visitor impact services within the
governmental entity imposing the tax. If the amount is collected
under a tax imposed countywide, the joint powers board shall
distribute the amount to the county under the same terms and
conditions as provided under subdivision (III)(2) of this
subparagraph, but the funds shall only be used for the purposes
specified in this subdivision. As used in this section, "visitor
impact services" includes, but is not limited to, provision of
vehicle parking, public transportation, public restrooms,
pedestrian and bicycle pathways, museums and other displays.
(C) If the proposition to continue the tax is
defeated and a county, city or town does not reimpose the tax
under W.S. 39-15-204(a)(ii), the department shall retain
revenues collected during the last three (3) months the tax is
in effect to provide for refund of any overpayment of tax. One
(1) year after the tax expires, the department shall distribute
the balance of the revenues retained under this subparagraph to
the treasurer of that county, city or town;
(D) Repealed by Laws 2020, ch. 14, § 2.
(E) Repealed by Laws 2020, ch. 14, § 2.
(F) Repealed by Laws 2020, ch. 14, § 2.
(G) Repealed by Laws 2020, ch. 14, § 2.
(H) The amount collected shall be distributed as
provided in subdivision (B)(III) of this paragraph if the
revenue collected by the county, city or town equals or exceeds
the amounts as specified in subdivisions (I) through (III) of
this subparagraph, adjusted annually for the percentage increase
in the Wyoming cost-of-living index for the previous fiscal year
as determined by the division of economic analysis of the
department of administration and information:
(I) If the county, city or town is not
imposing a lodging tax under W.S. 39-15-204(a)(ii), the amount
of assessment revenue received from the two percent (2%)
assessment on lodging services imposed pursuant to W.S. 39-15-
104(h)(ii) for each of the preceding three (3) years equals or
exceeds one million eight hundred fifty thousand dollars
($1,850,000.00) or it can reasonably be presumed, based on sales
tax collection records, that the annual amount that will be
received by the city, town or county will equal or exceed one
million eight hundred fifty thousand dollars ($1,850,000.00);
(II) If the county, city or town has
imposed a one percent (1%) lodging tax under W.S. 39-15-
204(a)(ii), the amount of assessment revenue received from that
tax plus the two percent (2%) assessment on lodging services
imposed pursuant to W.S. 39-15-104(h)(ii) for each of the
preceding three (3) years equals or exceeds two million seven
hundred eighty thousand dollars ($2,780,000.00) or it can
reasonably be presumed, based on sales tax collection records,
that the annual amount that will be received by the city, town
or county will equal or exceed two million seven hundred eighty
thousand dollars ($2,780,000.00);
(III) If the county, city or town has
imposed a two percent (2%) lodging tax under W.S. 39-15-
204(a)(ii), the amount of assessment revenue received from that
tax plus the two percent (2%) assessment on lodging services
imposed pursuant to W.S. 39-15-104(h)(ii) for each of the
preceding three (3) years equals or exceeds three million seven
hundred thousand dollars ($3,700,000.00) or it can reasonably be
presumed, based on sales tax collection records, that the annual
amount that will be received by the city, town or county will
equal or exceed three million seven hundred thousand dollars
($3,700,000.00).
(iii) For revenues collected under W.S.
39-15-204(a)(v):
(A) Deduct one percent (1%) to defray the costs
of collecting the tax and administrative expenses incident
thereto which shall be deposited into the general fund;
(B) Deposit the remainder into an account for
monthly distribution to resort districts imposing the tax.
(iv) For revenues collected under W.S.
39-15-204(a)(vi):
(A) Deduct one percent (1%) to defray the costs
of collecting the tax and administrative expenses incident
thereto which shall be deposited into the general fund;
(B) Deposit the remainder into an account for
monthly distribution to counties imposing the tax and its cities
and towns. The distribution to the county and its cities and
towns shall be equal to the amount collected in each county less
the costs of collection as provided by subparagraph (A) of this
paragraph. The distribution shall be as follows:
(I) To the county for deposit into its
general fund in the proportion the population of the county
situated outside the corporate limits of its cities and towns
bears to the total population of the county;
(II) To the incorporated cities and towns
within the county for deposit into their treasuries in the
proportion the population of each city or town bears to the
total population of the county.
(b) For all revenue collected by the department from the
taxes imposed by W.S. 39-15-204(a)(iii) the department shall:
(i) Deduct one percent (1%) to defray the costs of
collecting the tax and administrative expenses incident thereto
which shall be deposited into the general fund;
(ii) Deposit the remainder into an account for
monthly distribution to the county treasurer of the county in
which the tax has been imposed to be distributed immediately by
the treasurer to the sponsoring entity;
(iii) Any interest earned from investment of the
revenues may only be used for costs related to the purposes
approved on the ballot, including operation and maintenance
costs, and shall be distributed to each sponsoring entity in the
same proportion as its cost is to the total cost of all purposes
identified on the ballot;
(iv) If taxes collected exceed the amount necessary
for the approved purpose, the excess funds shall be retained by
the county treasurer for one (1) year for refund of overpayments
of the tax imposed pursuant to this act upon order of the
department. After one (1) year any interest earned on the excess
funds and the excess funds less any refunds ordered shall be
deposited in the applicable reserve account authorized by W.S.
39-15-203(a)(iii)(H) or transferred to the county or
municipality as specified in the resolution adopted pursuant to
W.S. 39-15-203(a)(iii)(A). If the resolution fails to specify
how excess funds will be expended and after all approved
purposes have been completed, the county treasurer shall
transfer the excess funds less any refunds ordered to each city
and town within the county in the proportion the population of
the city or town bears to the population of the county and to
the county in the proportion that the population of the
unincorporated areas of the county bears to the population of
the county. After a public hearing, with notice of the public
hearing published in a newspaper of general circulation in the
county at least thirty (30) days before the public hearing, the
governing body of the county and each municipality may
appropriate its proportion of excess funds for other specific
purposes authorized by a majority vote of the governing body,
which shall not include the ordinary operations of local
government. Excess funds collected on the propositions approved
prior to January 1, 1989, and any interest earned shall be
retained by the county treasurer for use in any purposes
approved by the electors in accordance with procedures set forth
in this section and for refunds of overpayment of taxes imposed
pursuant to this act upon the order of the department, except
that, with the approval of the governing bodies adopting the
initial resolution, the excess funds and any interest earned may
be used for the needs of the project for which the tax was
approved.
(c) Repealed By Laws 1999, ch. 54, § 2.
(d) For all revenue collected by the department from the
taxes imposed by W.S. 39-15-204(a)(vii) the department shall:
(i) Deduct one percent (1%) to defray the costs of
collecting the tax and administrative expenses incident thereto
which shall be deposited into the general fund;
(ii) Deposit the remainder into an account for
monthly distribution to the city or town in which the tax has
been imposed which shall only be used by the city or town for
costs related to the purposes approved in the proposition to
impose the tax.