Wyo. Stat. § 16-9-105 (2026)

reporting systems; use of funds collected.

     (a) Any governing body imposing the tax authorized by this
act may enter into an agreement directly with any service
supplier to the 911 system or may contract and cooperate with
any public agency or any other state for the administration of a
911 system in accordance with law.

     (b) Funds collected from the 911 emergency tax imposed
pursuant to this act shall be spent solely to pay for public
safety answering point and service suppliers' equipment and
service costs, installation costs, maintenance costs, monthly
recurring charges and other costs directly related to the
continued operation of a 911 system including enhanced wireless
911 service and next generation 911 emergency communications
systems. Funds may also be expended for personnel expenses
necessarily incurred by a public safety answering point.
"Personnel expenses necessarily incurred" means expenses
incurred for persons employed to:

          (i) Take emergency telephone calls and dispatch them
appropriately;

          (ii) Maintain the computer database of the public
safety answering point; or

          (iii) Integrate legacy communications infrastructure
for 911 systems into interoperable next generation 911 emergency
communications systems.

     (c) Funds collected from the charge pursuant to this act
shall be credited to a cash account separate from the general
fund of the public agency, for payments for public safety
answering points and service supplier costs pursuant to
subsection (b) of this section. Any monies remaining in the
cash account at the end of any fiscal year shall remain in the
account for payments during any succeeding year. If any 911
system is discontinued, monies remaining in the account shall,
after all payments to the service supplier pursuant to
subsection (b) of this section, be transferred to the general
fund of the public agency or proportionately to the general fund
of each participating public agency.