HB0143 - Lodging tax.

 

2001

State of Wyoming

01LSO-0383

 

 

 

HOUSE BILL NO.  HB0143

 

 

Lodging tax.

 

Sponsored by:  Representative(s) Illoway and Ross and
Senator(s) Hanes, Hinchey and Mockler

 

 

A BILL

 

for

 

 

 1  AN ACT relating to taxation and revenue; imposing an excise
 2  tax upon lodging services as specified; excepting lodging
 3  services from the current additional one percent sales tax;
 4  amending related provisions; providing for distribution as
 5  specified; and providing for an effective date.

 6 

 7  Be It Enacted by the Legislature of the State of Wyoming:

 8 

 9         Section 1.  W.S. 39-15-103(a) by creating new
10  paragraph (ii), 39-15-104(a) and (b) and 39-15-111 by
11  creating a new subsection (p) are amended to read:

12 

13         39-15-103.  Imposition.

14 

15         (a)  Taxable event. The following shall apply:

16 

 

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 1              (ii)  In addition to any tax imposed under
 2  subparagraph (a)(i)(G) of this subsection, there is levied
 3  an excise tax upon the sales price paid for living quarters
 4  in hotels, motels, tourist courts and similar
 5  establishments providing lodging service for transient
 6  guests.

 7 

 8         39-15-104.  Taxation rate.

 9 

10         (a)  Except as provided by W.S. 39-15-105 there is
11  levied and shall be paid by the purchaser on all sales an
12  excise tax of three percent (3%) upon all events as
13  provided by W.S. 39-15-103(a) 39-15-103(a)(i). The excise
14  tax rate for any service under W.S. 39-15-103(a)(ii) shall
15  be one percent (1%).

16 

17         (b)  Effective July 1, 1993, in addition to the sales
18  tax under subsection (a) of this section, except for sales
19  under W.S. 39-15-105(a)(viii)(H) and 39-15-103(a)(ii),
20  there is imposed an additional sales tax of one percent
21  (1%) which shall be administered as if the sales tax rate
22  under subsection (a) of this section was increased from
23  three percent (3%) to four percent (4%). The revenue from

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 1  these increases shall be distributed in the same manner as
 2  other sales tax revenue under those sections.

 3 

 4         39-15-111.  Distribution.

 5 

 6         (p)  Notwithstanding subsection (b) of this section,
 7  revenues earned from the tax imposed by W.S.
 8  39-15-103(a)(ii) shall be deposited in the general fund to
 9  be used to offset any appropriation made from the general
10  fund for the promotion of travel and tourism in this state.

11 

12         Section 2.  This act is effective July 1, 2001.

13 

14                         (END)

 

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