HB0188 - Capital facilities tax-optional procedure.

 

2001

State of Wyoming

01LSO-0391

 

 

 

HOUSE BILL NO.  HB0188

 

 

Capital facilities tax-optional procedure.

 

Sponsored by:  Representative(s) Simpson, Boswell, Luthi,
McGraw, Osborn, Tempest and Tipton and
Senator(s) Coe, Harris, Job, Miller, C.,
Peck and Vasey

 

 

A BILL

 

for

 

 1  AN ACT relating to taxation and revenue; providing an
 2  optional procedure for imposing a capital facilities tax;
 3  authorizing cities and towns to individually impose the
 4  tax; and providing for an effective date.

 5 

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

 7 

 8         Section 1.  W.S. 39-15-202(d), 39-15-203(a) by
 9  creating a new paragraph (iv), 39-15-211 by creating a new
10  subsection (d), 39-16-202(e) and (g), 39-16-203(a) by
11  creating a new paragraph (iii) and 39-16-211 by creating a
12  new subsection (d) are amended to read:

13 

14         39-15-202.  Administration.

15 

 

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 1         (d)  No applicant to the state of Wyoming for grant or
 2  loan funds shall be penalized for failure to enact the tax
 3  provided in W.S. 39-15-204(a)(iii) or (iv).

 4 

 5         39-15-203.  Imposition.

 6 

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

 8 

 9              (iv)  In lieu of the procedure to impose a tax
10  under paragraph (a)(iii) of this section, any county, city
11  or town may impose an excise tax not to exceed the rate
12  specified in W.S. 39-15-204(a)(iii) upon retail sales of
13  tangible personal property, admissions and services made,
14  and upon storage, use and consumption of tangible personal
15  property, within that county, city or town. A county, city
16  or town may adopt a resolution or ordinance necessary to
17  begin the procedure under this paragraph only if a
18  proposition to impose a tax under paragraph (a)(iii) of
19  this section for the purposes specified under the
20  resolution or ordinance has been defeated by the electors
21  in the county during the eighteen (18) calendar months
22  preceding the month in which the resolution or ordinance is
23  adopted. Any resolution or ordinance adopted under this
24  paragraph shall be in a specified amount for a specified

 

Page  2

 

 

 

 1  purpose. Any county, city or town which adopts an ordinance
 2  or resolution under this paragraph shall forward it to the
 3  county clerk within five (5) days of its adoption. Within
 4  five (5) days of receipt of a copy of the ordinance, the
 5  county clerk shall forward a copy of the ordinance or
 6  resolution to all other cities or towns within the county
 7  and, if an ordinance, to the county commissioners.  The
 8  county clerk shall schedule an election within the area in
 9  which the tax will be imposed under the adopted ordinance
10  or resolution. The election shall be on the question of tax
11  imposition. If a county adopts a resolution under this
12  paragraph, the election shall be held within the county. A
13  city or town may adopt an ordinance and specify either that
14  the tax will be imposed in the city or town or in the
15  school district in which the city or town is located. If an
16  ordinance is adopted, the tax shall be imposed within the
17  boundaries of the city or town or the school district in
18  which thecity or town is located, as appropriate. The
19  election shall be scheduled in accordance with the election
20  date specified under W.S. 22-21-103 which is held not less
21  than one hundred twenty (120) days after the date the
22  county clerk received the ordinance or resolution. If
23  within sixty (60) days after receipt of a copy of an
24  ordinance or resolution from the county clerk under this

Page  3

 

 

 

 1  paragraph, the county commissioners, in the case of an
 2  ordinance, or another city or town adopts an ordinance or
 3  resolutionto impose a tax in a specified amount for a
 4  specified purpose and which is forwarded to and received by
 5  the county clerk, that proposition shall be consolidated
 6  with the original proposition in the initial resolution or
 7  ordinance and shall be submitted as a single proposition to
 8  the electors in the affected jurisdictions at the election.
 9  If a majority of those voting on the proposition vote in
10  favor of the proposition, it shall pass. If the election is
11  held in a school district on the issue of the tax being
12  imposed, and the proposition passes, the tax shall be
13  imposed only within the portion of the school district
14  within the county in which the city or town that adopted
15  the ordinance is located. The total excise tax imposed
16  within any county, city or town under this paragraph shall
17  not exceed the rate specified by W.S. 39-15-204(a)(iii).
18  The revenue from the tax shall be used in a specified
19  amount for specific purposes authorized by the qualified
20  electors. Specific purposes shall not include ordinary
21  operations of local government except those operations
22  related to a specific project. The following provisions
23  shall also apply:

24 

 

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 1                   (A)  No tax shall be imposed under this
 2  paragraph until the proposition to impose the tax for
 3  specific purposes in specific amounts is approved by the
 4  vote of the majority of the qualified electors voting on
 5  the proposition in the specified jurisdictions. The amount
 6  of revenue to be collected and the purpose or purposes for
 7  which it is proposed to be used shall be specified in the
 8  proposition. The election shall be held in accordance with
 9  W.S. 22-21-101 through 22-21-112. Any debt created may also
10  be repaid, in whole or in part, by a property tax levy if
11  general obligation bonds are authorized by the electors in
12  the case of a county. Except as otherwise provided, any
13  excise tax imposed under this paragraph shall commence on
14  the first day of the second month following the election
15  approving the imposition of the tax. Unless terminated
16  earlier by the sponsoring entities pursuant to subparagraph
17  (a)(iii)(G) of this section, the tax shall terminate on the
18  last day of the month following the month in which the
19  amount approved by the electors is collected. Unless an
20  earlier date is authorized by the department of revenue,
21  the first city or town imposing the tax under this
22  paragraph shall commence collection on the first day of the
23  seventh month following the date of the election approving
24  the imposition of the tax;

 

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 1 

 2                   (B)  Upon certification of the election
 3  results, the county, city or town clerk shall, within
 4  thirty (30) days, notify the department of revenue of the
 5  requirement for imposition of any tax under this paragraph
 6  and shall, upon the receipt of all tax funds in the amount
 7  approved, notify the department of revenue that the special
 8  sales tax levy is terminated. If a tax is imposed only
 9  within a city or town, that city or town shall assist the
10  department in identifying all persons who hold sales and
11  use tax licenses within that city or town. The department
12  of revenue shall informall holders of sales and use tax
13  licenses within the county, city or town of the requirement
14  for the collection and payment of the additional tax. After
15  receipt of notice that the amount has been collected or
16  that the sponsoring entities have terminated the tax
17  pursuant to subparagraph (a)(iii)(G) of this section, the
18  department shall notify the license holders of the
19  termination of the tax.

20 

21         39-15-211.  Distribution.

22 

23         (d)  All revenue collected by the department from the
24  taxes imposed by W.S. 39-15-203(a)(iv) shall be transferred

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 1  to the state treasurer who shall first make any transfer
 2  required under subsection (c) of this section and:

 3 

 4              (i)  Deduct one percent (1%) to defray the costs
 5  of collecting the tax and administrative expenses incident
 6  thereto which shallbe deposited into the general fund;

 7 

 8              (ii)  Deposit the remainder into the trust and
 9  agency fund for monthly distribution to the county, city or
10  town treasurer of the entity in which the tax has been
11  imposed to be distributed immediately by the treasurer to
12  the sponsoring entity, as necessary;

13 

14              (iii)  W.S. 39-15-202(c) and (d),
15  39-15-203(a)(iii)(D), (F) and (G) and paragraphs (b)(iii)
16  and (b)(iv)of this section apply to any tax imposed under
17  W.S. 39-15-203(a)(iv) and the sponsoring entities.

18 

19         39-16-202.  Administration.

20 

21         (e)  A county imposing a sales tax pursuant to W.S.
22  39-15-203(a)(iii) or (iv) is authorized and required to
23  impose a corresponding use tax at the same rate and for the
24  same period of time as for the sales tax.

 

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 1 

 2         (g)  No applicant to the state of Wyoming for grant or
 3  loan funds shall be penalized for failure to enact the tax
 4  provided in W.S. 39-16-204(a)(iii) or (iv).

 5 

 6         39-16-203.  Imposition.

 7 

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

 9 

10              (iii)  In lieu of the procedure to impose a tax
11  under paragraph (a)(ii) of this section, any county, city
12  or town may impose an excise tax not to exceed the rate
13  specified in W.S. 39-16-204(a)(ii) upon retail sales of
14  tangible personal property, admissions and services made,
15  and upon storage, use and consumption of tangible personal
16  property, within that county, city or town. A county, city
17  or town may adopt a resolution or ordinance necessary to
18  begin the procedure under this paragraph only if a
19  proposition to impose a tax under paragraph (a)(ii) of this
20  section for the purposes specified in the resolution or
21  ordinance has been defeated by the electors in the county
22  during the eighteen (18) calendar months preceding the
23  month in which the resolution or ordinance is adopted. Any
24  resolution or ordinance adopted under this paragraph shall

Page  8

 

 

 

 1  be in a specified amount for a specified purpose. Any
 2  county, city or town which adopts an ordinance or
 3  resolution under this paragraph shall forward it to the
 4  county clerk within five (5) days of its adoption. Within
 5  five (5) days of receipt of a copy of the ordinance, the
 6  county clerk shall forward a copy of the ordinance or
 7  resolution to all other cities or towns within the county
 8  and, if an ordinance, to the county commissioners. The
 9  county clerk shall schedule an election within the area in
10  which the tax will be imposed under the adopted ordinance
11  or resolution. The election shall be on the question of tax
12  imposition. If a county adopts a resolution under this
13  paragraph, the election shall be held within the county. A
14  city or town may adopt an ordinance and specify either that
15  the tax will be imposed in the city or town or in the
16  school district in which the city or town is located. If an
17  ordinance is adopted, the tax shall be imposed within the
18  boundaries of the city or town or the school district in
19  which the city or town is located, as appropriate. The
20  election shall be scheduled in accordance with the election
21  date specified under W.S. 22-21-103 which is held not less
22  than one hundred twenty (120) days after the date the
23  county clerk received the ordinance or resolution. If
24  within sixty (60) days after receipt of a copy of an

Page  9

 

 

 

 1  ordinance or resolution from the county clerk under this
 2  paragraph, the county commissioners, in the case of an
 3  ordinance, or another city or town adopts an ordinance or
 4  resolution to impose a tax in a specified amount for a
 5  specified purpose and which is forwarded to and received by
 6  the county clerk, that proposition shall be consolidated
 7  with the original proposition in the initial resolution or
 8  ordinance and shall be submitted as a single proposition to
 9  the electors in the affected jurisdictions at the election.
10  If a majority of those voting on the proposition vote in
11  favor of the proposition, it shall pass. If the election is
12  held in a school district on the issue of the tax being
13  imposed, and the proposition passes, the tax shall be
14  imposed only within the portion of the school district
15  within the county in which the city or town that adopted
16  the ordinance is located.  The total excise tax imposed
17  within any county, city or town under this paragraph shall
18  not exceed the rate specified by W.S. 39-16-204(a)(ii). The
19  revenue from the tax shall be used in a specified amount
20  for specific purposes authorized by the qualified electors.
21  Specific purposes shall not include ordinary operations of
22  local government except those operations related to a
23  specific project. The following provisions shall also
24  apply:

 

Page 10

 

 

 

 1 

 2                   (A)  No tax shall be imposed under this
 3  paragraph until the proposition to impose the tax for
 4  specific purposes in specific amounts is approved by the
 5  vote of the majority of the qualified electors voting on
 6  the proposition in the specified jurisdictions. The amount
 7  of revenue to be collected and the purpose or purposes for
 8  which it is proposed to be used shall be specified in the
 9  proposition.  The election shall be held in accordance with
10  W.S. 22-21-101 through 22-21-112. Any debt created may also
11  be repaid, in whole or in part, by a property tax levy if
12  general obligation bonds are authorized by the electors in
13  the case of a county. Except as otherwise provided, any
14  excise tax imposed under this paragraph shall commence on
15  the first day of the second month following the election
16  approving the imposition of the tax. Unless terminated
17  earlier by the sponsoring entities pursuant to subparagraph
18  (a)(ii)(G) of this section, the tax shall terminate on the
19  last day of the month following the month in which the
20  amount approved by the electors is collected. Unless an
21  earlier date is authorized by the department of revenue,
22  the first city or town imposing the tax under this
23  paragraph shall commence collection on the first day of the

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 1  seventh month following the date of the election approving
 2  the imposition of the tax;

 3 

 4                   (B)  Upon certification of the election
 5  results, the county, city or town clerk shall, within
 6  thirty (30) days, notify the department of revenue of the
 7  requirement for imposition of any tax under this paragraph
 8  and shall, upon the receipt of all tax funds in the amount
 9  approved, notify the department of revenue that the special
10  sales tax levy is terminated. If a tax is imposed only
11  within a city or town, that city or town shall assist the
12  department in identifying all persons who hold sales and
13  use tax licenses within that city or town. The department
14  of revenue shall informall holders of sales and use tax
15  licenses within the county, city or town of the requirement
16  for the collection and payment of the additional tax. 
17  After receipt of notice that the amount has been collected
18  or that the sponsoring entities have terminated the tax
19  pursuant to subparagraph (a)(ii)(G) of this section, the
20  department shall notify the license holders of the
21  termination of the tax.

22 

23         39-16-211.  Distribution.

24 

 

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 1         (d)  All revenue collected by the department from the
 2  taxes imposed by W.S. 39-16-203(a)(iii) shall be
 3  transferred to the state treasurer who shall first make any
 4  transfer required under subsection (c) of this section and:

 5 

 6              (i)  Deduct one percent (1%) to defray the costs
 7  of collecting the tax and administrative expenses incident
 8  thereto which shall be deposited into the general fund;

 9 

10              (ii)  Deposit the remainder into the trust and
11  agency fund for monthly distribution to the county, city or
12  town treasurer of the entity in which the tax has been
13  imposed to be distributed immediately by the treasurer to
14  the sponsoring entity, as necessary;

15 

16              (iii)  W.S. 39-16-202(f) and (g),
17  39-16-203(a)(iii)(D), (F) and (G) and paragraphs (b)(iii)
18  and (b)(iv) of this section apply to any tax imposed under
19  W.S. 39-16-203(a)(iii) and the sponsoring entities.

20 

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

22 

23                         (END)

 

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