§ 11-25-304 — Required permits and licenses; applicable fees; tax imposition; taxation rate; distribution

(a) Any person seeking to obtain or renew any license,
permit or decal as required under this section shall submit an
application to the commission on a form prescribed by the
commission. Upon approval of an application by the commission:
(i) An operator shall be issued a permit and required
to pay an annual fee of two hundred fifty dollars ($250.00) to
have skill based amusement games operating for play in the
operator's establishment;
(ii) A vendor shall be issued a license and required
to pay an annual fee of two thousand five hundred dollars
($2,500.00) to possess and distribute skill based amusement
games.
(b) Skill based amusement games that meet the requirements
of this article shall bear a commission issued decal that
identifies the vendor of the game. Each decal shall be valid for
one (1) year. No skill based amusement game shall be operational
unless it bears a current commission issued decal. The
commission shall charge the vendor a fee of fifty dollars
($50.00) for a decal. Each decal shall include the bucking horse
and rider emblem.
(c) The fees required under subsections (a) and (b) of
this section shall be paid on or before July 1 of each year and
shall be deposited in the commission gaming account created
under 2020 Wyoming Session Laws, Chapter 114 and hereby
continued under this subsection. Funds within the account are
continuously appropriated to the commission to pay for
reasonable expenses incurred to administer this article.
(d) Taxes shall be calculated and paid on a weekly basis
based on the net proceeds earned during the prior week on skill
based amusement games. On a weekly basis, the vendor shall remit
to the commission an amount equivalent to twenty percent (20%)
of the net proceeds earned during the prior week on the vendor's
skill based amusement games. The taxes imposed under this
subsection may be prepaid as provided by rule of the commission.
The commission shall remit these monies to the state treasurer
for deposit in the commission gaming account and for
distribution of the tax as follows:
(i) Forty-five percent (45%) to the county and the
city or town in which the skill based amusement game is located,
in equal shares, or to the county alone if the skill based
amusement game is not located within the boundaries of a city or
town;
(ii) Forty-five percent (45%) to the public school
foundation program account;
(iii) Ten percent (10%) to the commission gaming
account.