§ 39-16-211 — Distribution

(a) For all revenue collected by the department from the
taxes imposed under W.S. 39-16-204(a)(i), (iv) and (v), the
department shall:
(i) For revenues collected under W.S.
39-16-204(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, city or town 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.
39-16-203(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. 39-16-204(a)(v).
(ii) For revenues collected under W.S.
39-16-204(a)(iv):
(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.
(iii) For revenues collected under W.S.
39-16-204(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 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. 39-16-204(a)(ii), 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 by the state treasurer 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.
39-16-203(a)(ii)(H) or transferred to the county or municipality
as specified in the resolution adopted pursuant to W.S. 39-16-
203(a)(ii)(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. 39-16-204(a)(vi) 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.