Yellowstone infrastructure.

12LSO-0177.L1

                                                         

FISCAL NOTE

 

The fiscal impact, in the form of an increase in sales tax revenue, is indeterminable.

 

Since Yellowstone National Park is not a defined tax jurisdiction, there is no way of determining the amount of taxable sales made in the park. Currently this tax is aggregated with sales which occur in both Park and Teton counties.

 

Based on the current tax structure, this tax jurisdiction would overlap both Park and Teton counties tax jurisdictions and would have to be specifically added to these counties tax bases for any sales that originate in the park or are destined for the park.

 

One percent of the sales and use tax collected would defray costs of administration and would be deposited in the General Fund. The remainder would be deposited into an account under the control of the Department of State Parks and Cultural Resources (SPCR). The Director of the SPCR shall contract with the superintendent of Yellowstone National Park for expenditure of the funds. A contract shall provide for expenditure of funds for infrastructure within Yellowstone Park. SPCR assumes that the contract between the National Park Service and SPCR would not assign construction management or oversight to SPCR.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Prepared by:   Dean Temte, LSO       Phone: 777-7881

(Information provided by Dan Noble, Dept. of Revenue; 777-5220:

Domenic Bravo, State Parks and Cultural Resources; 777-6324)