Wyoming § 16-9-104 Remittance of tax to the governing body;
administrative fee; establishment of rate of tax

Wyoming Statutes

§ 16-9-104 — Remittance of tax to the governing body; administrative fee; establishment of rate of tax

Wyoming § 16-9-104

Title 16City, County, State and Local Powers

Ch. 9TELEPHONE SERVICE

Art. 1EMERGENCY TELEPHONE SERVICE

This text of Wyoming § 16-9-104 (Remittance of tax to the governing body; administrative fee; establishment of rate of tax) is published on Counsel Stack Legal Research, covering Wyoming primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Wyo. Stat. Ann. § 16-9-104 (2026).

Text

(a)Except as provided in W.S. 16-9-109, any tax imposed under this act and the amounts collected are to be remitted quarterly to the governing body. The amount of the tax collected in one (1) calendar quarter by the service supplier shall be remitted to the governing body no later than fifteen (15) days after the close of the calendar quarter. On or before the sixteenth day of each month following the preceding calendar quarter, a return for the preceding quarter shall be filed with the governing body in a form the governing body and service supplier agree upon. The service supplier required to file the return shall deliver the return together with the remittance of the amount of the tax payable to the governing body. The service supplier shall maintain a record of the amount of each tax

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(a) Except as provided in W.S. 16-9-109, any tax imposed
under this act and the amounts collected are to be remitted
quarterly to the governing body. The amount of the tax collected
in one (1) calendar quarter by the service supplier shall be
remitted to the governing body no later than fifteen (15) days
after the close of the calendar quarter. On or before the
sixteenth day of each month following the preceding calendar
quarter, a return for the preceding quarter shall be filed with
the governing body in a form the governing body and service
supplier agree upon. The service supplier required to file the
return shall deliver the return together with the remittance of
the amount of the tax payable to the governing body. The
service supplier shall maintain a record of the amount of each
tax collected pursuant to this act. The record shall be
maintained for a period of one (1) year after the time the tax
was collected.
(b) Except as provided by W.S. 16-9-109, the service
supplier remitting the taxes collected under this act may deduct
and retain one percent (1%) of the taxes collected as the cost
of administration for collecting the taxes.
(c) At least once each calendar year, the governing body
shall establish a rate of tax not to exceed the amount
authorized. Amounts collected in excess of necessary
expenditures within any fiscal year shall be carried forward to
subsequent years and shall only be used for the purposes set
forth in W.S. 16-9-105. The governing body shall fix the rate,
publish notice of its new rate and notify by mail every local
exchange access company at least ninety (90) days before the new
rate becomes effective. The governing body may at its own
expense require an annual audit of the service supplier's books
and records concerning the collection and remittance of the
taxes authorized by this act.
(d) This section does not apply to the taxes authorized
and collected for prepaid wireless communication access under
W.S. 16-9-109.