Bill > HB0212

This bill modifies local sales and use tax procedures in Wyoming by changing several key provisions related to how counties and municipalities can approve and continue local sales and use taxes. Specifically, the bill increases the approval threshold from "fifty percent" to "two-thirds" of municipalities when proposing new local sales and use taxes, reduces the potential initial tax term from four years to two years, and changes election submission requirements. The bill also repeals provisions related to optional municipal sales and use taxes and specifies that any previously approved municipal sales and use taxes will remain in effect until January 1, 2027. For municipalities that approved a sales and use tax for a four-year period at the 2024 general election, they will be required to vote on the tax again at the 2028 general election and every subsequent general election. The modifications aim to provide more frequent opportunities for voter review and potentially make it slightly more challenging to implement local sales and use taxes by requiring broader municipal consensus. The bill will become effective on January 1, 2026, giving local governments time to adapt to the new requirements.

https://www.wyoleg.gov/Legislation/2025/HB0212