§ 39-16-203 — Imposition

Wyoming § 39-16-203

• Jurisdiction: Wyoming
• Title 39: Taxation and Revenue
• Ch. 16: USE TAX
• Art. 2: LOCAL USE TAX

Text

(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):
(A) Except as provided by subparagraph (F) of
this paragraph, no tax shall be imposed under W.S.
39-16-204(a)(i) until the proposition to impose the taxes is
submitted to the vote of the qualified electors of the county,
and a majority of those casting their ballots vote in favor of
imposing the taxes. If a county seeks to increase a tax rate
previously approved by the qualified electors of the county that
increase shall be separately proposed and voted upon, provided
that the total amount of the separate propositions is subject to
the limitations specified in W.S. 39-16-204(a)(i) and (iii). A
county may impose both taxes authorized in W.S. 39-16-204(a)(i)
and (ii), but the proposition to impose each tax also shall be
individually stated and voted upon. Except as otherwise
provided, excise taxes imposed under this paragraph shall
commence as provided by W.S. 39-16-207(c) following the election
approving the imposition of the tax;
(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%) 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. 22-21-103. 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%) of
the municipalities may establish the initial term of the tax at
four (4) years. The 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 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;
(D) If the proposition to impose or continue the
tax is defeated the proposition shall not again be submitted to
the electors of the county for at least eleven (11) months. If
the proposition is defeated at any general election following
initial adoption of the proposition the tax is repealed and
shall not be collected following June 30 of the year immediately
following the year in which the proposition is defeated except:
(I) If the proposition was for less than
the full amount authorized in W.S. 39-16-204(a)(i), this
subparagraph shall not prohibit a separate proposition for the
remaining authorized amount of the tax as provided in
subparagraph (A) of this paragraph;
(II) If the proposition was to increase the
amount of the tax originally adopted by the electors, the defeat
of the proposition to increase the amount of the tax shall not
repeal the proposition originally adopted by the electors.
(E) If the proposition is approved by the
qualified electors or under subparagraph (F) of this paragraph,
the board of county commissioners shall by ordinance impose an
excise tax upon services and upon sales and storage, use and
consumption of tangible personal property. The board of county
commissioners shall adopt an ordinance for the tax authorized by
W.S. 39-16-204(a)(i). The ordinance shall include the following:
(I) A provision imposing an excise tax upon
every retail sale of tangible personal property, admissions and
services made within the county and upon sales made within the
county and storage, use and consumption of tangible personal
property in the county at the rate approved by the electors or
under subparagraph (F) of this paragraph, whichever is
appropriate;
(II) Provisions identical to those
contained in article 1 of this chapter, insofar as it relates to
use taxes, except the name of the county as the taxing agency
shall be substituted for that of the state and an additional
license to engage in business shall not be required if the
vendor has been issued a state license pursuant to law;
(III) A provision that any amendments made
to article 1 or to chapter 15 not in conflict with article 1 of
this chapter or to chapter 15 shall automatically become a part
of the sales tax ordinances of the county;
(IV) A provision that the county shall
contract with the department prior to the effective date of the
county use tax ordinances whereby the department shall perform
all functions incident to the administration of the use tax
ordinances of the county, city or town;
(V) A provision that the amount subject to
the tax shall not include the amount of any sales or use tax
imposed by the state of Wyoming.
(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. 39-16-204(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:
(I) The tax shall be initially imposed
following approval of the electorate in accordance with
subparagraphs (B) and (C) of this paragraph;
(II) The tax shall be continued if
favorably supported by a resolution adopted by the governing
body of the county and by ordinances adopted by the governing
bodies of at least a majority of the incorporated municipalities
within the county;
(III) Ordinances under this subparagraph
shall conform with subdivisions (E)(I) through (V) of this
paragraph;
(IV) Excise taxes shall be continued under
this subparagraph only if the county clerk has certified to the
county treasurer that a sufficient number of ordinances or
resolutions to continue the tax under this subparagraph have
been adopted at least ninety (90) days prior to the election to
determine the continuation of the tax. Within five (5) days of
receipt of such certification from the county clerk, the county
treasurer shall notify the department of revenue of this tax. If
the tax is not continued pursuant to this subparagraph it shall
be subject to the provisions of subparagraph (C) of this
paragraph for continuation;
(V) The tax may be terminated in the same
manner as it was continued under subdivisions (II) and (IV) of
this subparagraph except that ordinances and resolutions shall
be for the rescinding of the tax. If the tax is continued under
subdivisions (II) and (IV) of this subparagraph, it may also be
terminated by an election to rescind the tax conducted subject
to subparagraphs (B) through (D) of this paragraph.
(ii) The following provisions apply to imposition of
the specific purpose excise tax under W.S. 39-16-204(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%) 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;
(B) The revenue from the tax shall be used in a
specified amount for specific purposes authorized by the
qualified electors. Specific purposes may include one (1) time
major maintenance, renovation or reconstruction of a
specifically defined section of a public roadway and may
include, in conjunction with another specific purpose, funding a
reserve account as provided in subparagraph (H) of this
paragraph. Specific purposes shall not include ordinary
operations of local government except those operations related
to a specific project or as authorized by subparagraph (H) of
this paragraph;
(C) No tax shall be imposed under this
subsection until the proposition to impose the tax for specific
purposes in specific amounts is approved by the vote of the
majority of the qualified electors voting on the proposition.
The amount of revenue to be collected and the purpose or
purposes for which it is proposed to be used shall be specified
in the proposition. The election shall be held in accordance
with W.S. 22-21-101 through 22-21-112. Any debt created may also
be repaid, in whole or in part, by a property tax levy if
general obligation bonds are authorized by the electors. If a
county seeks to increase a tax rate previously approved by the
qualified electors of the county that increase shall be
separately proposed and voted upon, provided that the total
amount of the separate propositions is subject to the
limitations specified in W.S. 39-16-204(a)(ii) and (iii).
Provided, any excise tax imposed under this subsection shall
commence as provided by W.S. 39-16-207(c) following the election
approving the imposition of the tax, except that it shall
commence on the first day of any subsequent month following the
receipt of tax funds in the approved amount by any tax
previously imposed under this subsection as provided by
subparagraph (E) of this paragraph. Unless terminated earlier
by the sponsoring entities pursuant to subparagraph (G) of this
paragraph, the relevant portion of the tax shall terminate as
provided by W.S. 39-16-207(c) when the amount approved by the
electors is collected;
(D) No debt may be incurred or approved which
when added to the existing indebtedness of the sponsoring entity
or entities, would exceed the constitutional debt limitation of
the sponsoring entity or entities. However, nothing herein
prohibits the approval of a proposition which establishes a fund
for accumulation of funds sufficient to carry out the purpose
approved or to pay a sufficient amount of the cost so as to
bring the remainder of the debt within the debt limitation of
the sponsoring entity or entities;
(E) Upon certification of the election results
by the county clerk to the treasurer, the county treasurer
shall, within ten (10) days, notify the department of revenue of
the requirement for imposition of any tax under this subsection
and shall, upon the estimated collection of all tax funds in the
amount approved, notify the department of revenue that the
special sales tax levy is terminated. When determining the point
in time in which to terminate the tax, the county treasurer in
consultation with the department shall estimate future receipts
of tax collections to minimize excess collection. The county
treasurer shall make his best effort to ensure that sufficient
money is collected while minimizing any excess collection. In
no event shall the action or inaction of the county treasurer or
the department be deemed to prohibit the collection of the full
amount of the tax approved by the voters. The department of
revenue shall, upon notification, inform all holders of sales
and use tax licenses within the county of the requirement for
the collection and payment of the additional tax. After receipt
of notice that the amount has been collected or that the
sponsoring entities have terminated the tax pursuant to
subparagraph (G) of this paragraph, the department shall notify
the license holders of the termination of the tax;
(F) The first county imposing the tax provided
by this act shall be responsible for payment of costs incurred
by the department to initially set up computer records and
support systems for administration of this tax. These costs
shall be withheld by the department from the proceeds to be
distributed pursuant to the preceding paragraph until such costs
are fully recovered;
(G) The sponsoring entities may agree to
terminate the tax if the tax collected reaches the actual cost
of the completed projects and the amount specified in the
proposition exceeds the actual cost of the completed projects.
The sponsoring entities shall inform the department of revenue
and the county treasurer that the tax is terminated;
(H) If approved in the resolution adopted
pursuant to subparagraph (A) of this paragraph and approved by
the qualified electors pursuant to subparagraph (C) of this
paragraph, a specified amount of revenue from the tax or the tax
revenue from a specified period not to exceed the specified
amount may be deposited into a reserve account. Funds in the
reserve account may be invested as provided in W.S. 9-4-831 and
may be expended for specific purposes previously authorized
under this paragraph and for the ordinary operations of local
government. A reserve account under this paragraph may be
designated as a maintenance and sinking fund for a specific
project or projects and the earnings and principal amount in the
fund may be expended for the applicable project or projects. A
reserve account under this paragraph may be designated as an
inviolate account to constitute a permanent or perpetual trust
fund which shall be invested in a manner to obtain the highest
return possible consistent with preservation of the corpus. Any
earnings from investment of the corpus of a permanent or
perpetual trust fund designated under this subsection shall be
deposited in a separate account and may be expended as
authorized in this subparagraph.
(iii) The following provisions apply to imposition of
the resort district excise tax under W.S. 39-16-204(a)(iv):
(A) The tax shall be imposed if favorably
supported by a resolution adopted by the board of the resort
district and approved by a majority of the district voters under
W.S. 18-16-119. If a resort district seeks to increase a tax
rate previously approved by the district voters that increase
shall be separately proposed and voted upon, provided that the
total amount of the separate propositions is subject to the
limitations specified in W.S. 39-16-204(a)(iv);
(B) The tax may be terminated by a resolution to
rescind the tax adopted by the board of the resort district.
(iv) The following provisions apply to imposition of
the excise tax under W.S. 39-16-204(a)(v) the purpose of which
is economic development:
(A) No tax shall be imposed under W.S.
39-16-204(a)(v) until the proposition to impose the tax is
submitted to the vote of the qualified electors of the county,
and a majority of those casting their ballots vote in favor of
imposing the taxes. If a county seeks to increase a tax rate
previously approved by the qualified electors of the county that
increase shall be separately proposed and voted upon, provided
that the total amount of the separate propositions is subject to
the limitations specified in W.S. 39-16-204(a)(iii) and (v).
Except as otherwise provided, excise taxes imposed under this
paragraph shall commence as provided by W.S. 39-16-207 following
the election approving the imposition of the tax;
(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%) 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. 22-21-103. 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%) of
the municipalities may establish the initial term of the tax at
four (4) years. The 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 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;
(D) If the proposition to impose or continue the
tax is defeated the proposition shall not again be submitted to
the electors of the county for at least eleven (11) months. If
the proposition is defeated at any general election following
initial adoption of the proposition the tax is repealed and
shall not be collected following June 30 of the year immediately
following the year in which the proposition is defeated except:
(I) If the proposition was for less than
the full amount authorized in W.S. 39-16-204(a)(v), this
subparagraph shall not prohibit a separate proposition for the
remaining authorized amount of the tax as provided in
subparagraph (A) of this paragraph;
(II) If the proposition was to increase the
amount of the tax originally adopted by the electors, the defeat
of the proposition to increase the amount of the tax shall not
repeal the proposition originally adopted by the electors.
(E) If the proposition is approved by the
qualified electors, the board of county commissioners shall by
ordinance impose an excise tax upon services and upon sales and
storage, use and consumption of tangible personal property. The
board of county commissioners shall adopt an ordinance for the
tax authorized by W.S. 39-16-204(a)(v). The ordinance shall
include the following:
(I) A provision imposing an excise tax upon
every retail sale of tangible personal property, admissions and
services made within the county and upon sales made within the
county and storage, use and consumption of tangible personal
property in the county at the rate approved by the electors;
(II) Provisions identical to those
contained in article 1 of this chapter, insofar as it relates to
use taxes, except the name of the county as the taxing agency
shall be substituted for that of the state and an additional
license to engage in business shall not be required if the
vendor has been issued a state license pursuant to law;
(III) A provision that any amendments made
to article 1 or to chapter 15 not in conflict with article 1 of
this chapter or to chapter 15 shall automatically become a part
of the sales tax ordinances of the county;
(IV) A provision that the county shall
contract with the department prior to the effective date of the
county use tax ordinances whereby the department shall perform
all functions incident to the administration of the use tax
ordinances of the county, city or town;
(V) A provision that the amount subject to
the tax shall not include the amount of any sales or use tax
imposed by the state of Wyoming.
(F) The tax may be terminated by an election to
rescind the tax conducted subject to subparagraphs (B) through
(D) of this paragraph;
(G) In no event shall any of the revenue
collected from the tax imposed under this paragraph be expended,
either directly or indirectly, to finance or involuntarily
acquire any public utility as defined in W.S. 37-1-101 or any
telecommunications system by condemnation or other legal
process.
(v) The following provisions apply to imposition of
the municipal tax under W.S. 39-16-204(a)(vi):
(A) The tax authorized by W.S. 39-16-204(a)(vi)
shall be in addition to and not in lieu of any tax imposed by a
county under W.S. 39-16-204(a)(i), (ii) or (v) if those taxes
are imposed;
(B) If a county has imposed at least one percent
(1%) of the tax under W.S. 39-16-204(a)(i) and has voted to
initially approve or continue a tax under W.S. 39-16-204(a)(ii),
or if the county has adopted a resolution by the county under
subparagraph (J) of this paragraph, a city or town within the
county where the tax was imposed may propose an excise tax as
provided in this paragraph. Except for a tax authorized under
subparagraph (J) of this paragraph, the tax shall not be
proposed until at least ninety (90) days following the approval
or continuation of a tax under W.S. 39-16-204(a)(ii). The amount
of the tax proposed under this subparagraph shall not exceed the
amount of tax that the city or town collects during the same
time period pursuant to the tax imposed under W.S. 39-16-
204(a)(ii). The tax imposed under this paragraph shall terminate
not more than ninety (90) days following the termination of the
tax imposed under W.S. 39-16-204(a)(ii) or as provided in
subparagraph (J) of this paragraph;
(C) Revenue from the tax shall be used for
general purposes or for a specific purpose in a specified amount
as specified in the proposition to impose the tax. A city or
town may impose a portion of the tax for separate purposes
provided that the purposes are voted on separately, each
proposition specifies the purpose of the tax and the total
amount of the tax does not exceed the full amount authorized in
W.S. 39-16-204(a)(vi) and subparagraph (B) of this paragraph;
(D) No tax shall be imposed under this paragraph
until a specific proposition to impose the tax is approved by a
vote of the majority of the qualified electors voting on the
specific proposition in a general election. The purpose of the
tax and the maximum estimated amount of revenue to be collected
shall be specified in the proposition. The election shall be
held in accordance with W.S. 22-21-101 through 22-21-112. Any
excise tax imposed under this paragraph shall commence as
provided by W.S. 39-16-207(c) following the election approving
the imposition of the tax;
(E) 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 proposition that will be considered at the election.
The notice shall be published at least once each week for a
thirty (30) day period preceding the election. At the election
for each proposition, the ballots shall contain the words "for
the municipal sales and use tax" and "against the municipal
sales and use tax". The ballot shall describe the purposes of
the tax in a clear and appropriate manner;
(F) If the proposition to impose or continue the
tax is defeated the proposition shall not again be submitted to
the electors of the city or town for at least eleven (11)
months. If the proposition is defeated at any general election
following initial adoption of the proposition the tax is
repealed and shall not be collected following June 30 of the
year immediately following the year in which the proposition is
defeated except:
(I) If the proposition was for less than
the full amount authorized in W.S. 39—16-204(a)(vi), this
subparagraph shall not prohibit a separate proposition for the
remaining authorized amount of the tax as provided in
subparagraphs (B) and (C) of this paragraph;
(II) If the proposition was to increase the
amount of the tax originally adopted by the electors or to
impose a tax for a different purpose, subject to the maximum
allowable tax amount, the defeat of the proposition shall not
repeal the proposition originally adopted by the electors.
(G) If the proposition is approved by the
qualified electors, the city or town council shall adopt an
ordinance for the tax authorized by W.S. 39-16-204(a)(vi)
consistent with the approved proposition. The ordinance shall
include the following:
(I) A provision imposing a use tax upon
sales and storage, use and consumption of tangible personal
property made within the city or town, whichever is appropriate;
(II) Provisions identical to those
contained in article 1 of this chapter, insofar as it relates to
use taxes, except the name of the city or town as the taxing
agency shall be substituted for that of the state and an
additional license to engage in business shall not be required
if the vendor has been issued a state license pursuant to law;
(III) A provision that any amendments made
to article 1 of this chapter or to chapter 15 of this title not
in conflict with article 1 of this chapter or to chapter 15 of
this title shall automatically become a part of the use tax
ordinances of the city or town;
(IV) A provision that the city or town
shall contract with the department prior to the effective date
of the use tax ordinances whereby the department shall perform
all functions incident to the administration of the use tax
ordinances of the city or town;
(V) A provision that the amount subject to
the use tax shall not include the amount of any use tax imposed
by the state of Wyoming.
(H) Subject to subparagraphs (B) and (J) of this
paragraph, if the tax is imposed for a specific purpose and in a
specified amount the tax shall terminate when the amount
specified in the proposition approved by the electors is
collected. A city or town may agree to terminate the tax if the
tax collected reaches the actual cost of the completed projects
and the amount specified in the proposition exceeds the actual
cost of the completed projects. A city or town shall inform the
department that a tax is terminated;
(J) If a county has not imposed taxes under W.S.
39-16-204(a)(i) and 39-16-204(a)(ii) as provided in subparagraph
(B) of this paragraph,, the board of county commissioners may
adopt a resolution to authorize cities and towns within the
county to propose a municipal tax under this paragraph. The
resolution shall establish the maximum taxation rate in
increments of one-quarter of one percent (.25%) not to exceed a
rate of one percent (1%). The proposition by a city or town for
a municipal tax authorized under this subparagraph shall specify
that the municipal tax shall terminate after two (2) years.
(b) Basis of tax. The state preempts the field of
imposing tax upon sales and storage, use and consumption of
tangible personal property as provided by this article. No
county, city, town or other political subdivision may impose,
levy or collect taxes upon sales or storage, use or consumption
of tangible personal property except as provided in this
article.
(c) Taxpayer. There are no specific applicable provisions
for taxpayer for this article.