61ST WYOMING LEGISLATURE
INTERIM COMMITTEE
STUDIES
2012 INTERIM
JOINT REVENUE INTERIM
COMMITTEE
Standard Budget:
$37,500.00
Priority #: 1
Wyoming Department of Transportation Funding
This topic will include a broad review of the Department of
Transportation's current revenue streams and financial structure. The Committee will consider the history and
evolution of WyDOT's funding formulas. The Committee will consider highway funding
options including increasing fuel taxes, imposing a ton-mile tax,
implementation of an optional $.01 sales tax and the benefits of modifying WyDOT's overall funding model. This review will be conducted jointly with
the Joint Transportation, Highways & Military Affairs Committee. LSO staff will coordinate all tasks and information
between the two committees.
Priority #: 2 Coal Valuation
Consideration of coal valuation options. The Committee will consider 2012 HB0038 as
well as other options for the valuation of coal for taxation purposes. If necessary, the Committee may form a
subcommittee for consideration of this issue.
Priority #: 3 Special
Districts
The Committee will review special districts and related tax
implications. The review will include
consideration of budget oversight and the result of special district mill
levies when there is a large increase in assessed valuation.
Priority #: 4
Department of Revenue
The Committee regularly receives reports and information
from the Department of Revenue and other entities and may be required to act on
that information as necessary. Under
this topic, the Committee will review issues related to compliance with the
streamlined sales tax. One of the issues
for consideration will be taxation of tobacco and cigars which are packaged
similarly to cigarettes.