Wyo. Stat. § 39-15-111 (2026)

(a) License fees and interest collected by the department
pursuant to this article shall be transferred to the state
treasurer who shall credit them to the general fund. All
penalties collected by the department under this article shall
be paid to the state treasurer and credited as provided in W.S.
8-1-109, except the total sum of penalties collected by the
department and paid to the state treasurer shall be allocated
based upon the ratio of each county's population to the
population of the state.

     (b) Revenues earned under W.S. 39-15-104 during each
fiscal year shall be recognized as revenue during that fiscal
year for accounting purposes. Except as otherwise provided in
subsection (p) of this section, for all revenue collected by the
department under W.S. 39-15-104 the department shall:

          (i) Credit sixty-nine percent (69%) to the state
general fund for deposit by the state treasurer except as
provided by subsections (c) and (d) of this section and less any
credit allowed pursuant to W.S. 39-15-107(b)(xi);

          (ii) Deduct one percent (1%) from the remaining share
to cover all administrative expenses and costs attributable to
the remaining share and credit for deposit by the state
treasurer into the general fund for that amount;

          (iii) From the remaining share, deduct an amount
equivalent to one percent (1%) of the tax collected under W.S.
39-15-104. From this amount, the department shall distribute
forty thousand dollars ($40,000.00) of sales tax and ten
thousand dollars ($10,000.00) of use tax annually to each county
in equal monthly installments and then distribute the remainder
to each county in the proportion that the total population of
the county bears to the total population of the state. The
balance shall then be paid monthly to the treasurers of the
counties, cities and towns for payment into their respective
general funds. The percentage of the balance that will be
distributed to each county and its cities and towns will be
determined by computing the percentage that net sales taxes
collected attributable to vendors in each county including its
cities and towns bear to total net sales taxes collected of
vendors in all counties including their cities and towns.
Subject to subsection (h) of this section, this percentage of
the balance shall be distributed within each county as follows:

               (A) To each county in the proportion that the
population of the county situated outside the corporate limits
of its cities and towns bears to the total population of the
county including cities and towns;

               (B) To each city and town within the county in
the proportion the population of the city or town bears to the
population of the county.

     (c) If any person commences after the effective date of
this act to construct an industrial facility, as that term is
defined in W.S. 35-12-102, under a permit issued pursuant to
W.S. 35-12-106, or if the federal or state government commences
to construct any project within this state with an estimated
construction cost as specified in the definition of industrial
facility in W.S. 35-12-102 the department of revenue shall
thereafter pay to the county treasurer and the county treasurer
will distribute to the county, cities and towns of that county
in which the industrial facility or project is located, impact
assistance payments from the monies available under paragraph
(b)(i) of this section. Each payment to the county treasurer
shall be equal to an amount determined by the industrial siting
council under this subsection and shall continue during the
period of construction except that in the case of an industrial
facility or a federal or state government project which is
expected to continue in phases for an indefinite period of time,
the department of revenue shall discontinue payments under this
section when construction of any phase has ceased or been
substantially completed for twelve (12) consecutive months. The
person constructing the industrial facility and the counties
affected by the construction of the industrial facility shall
provide evidence at the public hearing held pursuant to W.S. 35-
12-110(f)(i) of the mitigated and unmitigated impacts that the
construction will have on the counties, cities and towns
determined by the industrial siting council to be affected by
the construction of the industrial facility. The industrial
siting council shall review the evidence of the impacts and
determine, applying a preponderance of evidence standard, the
dollar amount of the unmitigated impacts. The council shall
state, in the order issued under W.S. 35-12-113(a), the total
dollar amount of the impact assistance payment and include
specific findings of fact detailing the basis for the total
dollar amount determination and if requested by the affected
county, city or town, its justification for rejecting, in whole
or in part, an application for an impact assistance payment. The
impact assistance payment shall be distributed by the department
of revenue in an amount and on a schedule determined by the
council, based on evidence presented at the hearing. Under no
circumstances shall the total dollar amount of the impact
assistance payment exceed the maximum allowable percentage
specified in this subsection of the total estimated material
costs of the facility, as those costs are determined by the
council. The maximum allowable percentage shall be two and
twenty-five hundredths percent (2.25%) for facilities with total
estimated materials costs of three hundred fifty million dollars
($350,000,000.00) or less except as otherwise provided in this
subsection, two percent (2%) for facilities with total estimated
materials costs in excess of three hundred fifty million dollars
($350,000,000.00) but less than eight hundred fifty million
dollars ($850,000,000.00) and one and one-half percent (1.50%)
for facilities with total estimated materials costs of eight
hundred fifty million dollars ($850,000,000.00) or more. For
facilities with total estimated materials costs of three hundred
fifty million dollars ($350,000,000.00) or less, the council may
increase the maximum allowable percentage to not more than two
and seventy-six hundredths percent (2.76%) if the council
includes in the specific findings required under this subsection
that the maximum allowable percentage of two and twenty-five
hundredths percent (2.25%) is insufficient to mitigate the
identified impacts. The council shall submit a report to the
joint appropriations committee and the joint minerals, business
and economic development interim committee not later than ten
(10) business days after increasing the maximum allowable
percentage as specified in this subsection, including data to
support the increase. The impact assistance payments shall be
distributed to the county treasurer and the county treasurer
will distribute to the county and to the cities and towns
therein based on a ratio established by the industrial siting
council during a public hearing held in accordance with W.S. 35-
12-110(f)(i). In determining the distribution ratio, the
industrial siting council may consider the extent and location
of the unmitigated impacts, the populations of the affected
counties, cities and towns, including any disproportionate
impacts on smaller communities, and any other equitable factor.
The industrial siting council shall review the distribution
ratio for construction projects on a regular basis and make
appropriate adjustments. A governing body which is primarily
affected by the facility, or any person issued a permit pursuant
to W.S. 35-12-106, may petition the industrial siting council
for review and adjustment of the distribution ratio or the
amount of the impact assistance payment upon a showing of good
cause. The impact assistance payment shall be in addition to all
other distributions under this section, but no impact assistance
payment shall be made for any period in which the county or
counties are not imposing at least a one percent (1%) tax
authorized by W.S. 39-15-204(a)(i) or at least a total of a two
percent (2%) tax authorized under W.S. 39-15-204(a)(i), (iii)
and (vi). For purposes of this subsection, the industrial
facility or federal or state government project will be deemed
to be located in the county in which a majority of the
construction costs will be expended, provided that upon a
request from the county commissioners of any adjoining county to
the industrial siting council, the council may determine that
the social and economic impacts from construction of the
industrial facility or federal or state government project upon
the adjoining county are significant and establish the ratio of
impacts between the counties and certify that ratio to the
department of revenue who will thereafter distribute the impact
assistance payment to the counties pursuant to that ratio. Each
county, city and town that receives a distribution under this
subsection shall provide an annual report to the industrial
siting council describing how the impact assistance payment was
expended. The report shall first be submitted not later than one
(1) year after the impact assistance payment is approved and
annually each year thereafter for the duration in which
distributions are made and until all distributions are expended.
The industrial siting council shall adopt rules as necessary to
implement this subsection.

    (d)   As used in subsection (c) of this section:

          (i) "Period of construction" begins at the
commencement of construction and ends when the physical
components of the industrial facility or federal or state
government project are ninety percent (90%) complete, provided,
if payments are already being made under this act, commencement
of construction of another industrial facility or federal or
state government project will not be considered for purposes of
establishing a new impact assistance payment amount or
determining when payments will commence under this act, but will
only be considered for determining when the period of
construction ends;

          (ii)    Repealed by Laws 2015, ch. 107, § 2.

          (iii)   "Unmitigated impact" means an expense:

               (A) Incurred by a county, city or town directly
or indirectly attributable to the construction of an industrial
facility;

                 (B)   That is not otherwise mitigated by any other
entity;

               (C) For medical services, fire and law
enforcement services, roads and public utilities. Expenses
shall be supported by an analysis prepared by the county, city
or town of the current excess capacity in each of these areas.
Expenses in these areas may include the employment of additional
employees or officers only if the county, city or town has
determined overtime compensation or contract labor would not be
appropriate; and

               (D) Excluding expenses for which a county, city
or town previously received an impact assistance payment unless
the county, city or town can demonstrate the expenses are new or
ongoing.

     (e) Vendors shall annually provide the department
information indicating the amount of tax under this article
collected from sales of propane, butane, liquefied gas and
compressed natural gas. Upon verification by the department, the
state treasurer shall annually transfer from the revenues
deposited pursuant to paragraph (b)(i) of this section to the
state highway fund ten percent (10%) of the amount collected
under this article on sales of propane, butane, liquefied gas
and compressed natural gas. This transfer of revenue replaces
highway revenues existing prior to the enactment of this act.

     (f) In addition to the distribution specified in
subsection (b) of this section, until June 30, 2004, twenty-
nine and one-half percent (29.5%) and thereafter thirty-one
percent (31%) of sales taxes collected from out-of-state vendors
shall be distributed to counties, cities and towns in the same
percentage as determined in paragraph (b)(iii) of this section.

    (g)   Repealed By Laws 2007, Ch. 140, § 2.

     (h) If an annexation occurs under W.S. 15-1-404, the
department of revenue shall determine whether the proportion of
sales taxes to be distributed to the general fund of the county
in which the annexation takes place will be reduced by more than
five percent (5%) solely as a result of the annexation. If so,
then the distribution formula for sales taxes for the affected
municipality and county is subject to the following:

          (i) Beginning with the month following the month in
which the annexation occurs and continuing through the remainder
of the fiscal year in which the annexation occurs, the annexing
municipality shall receive credit only for thirty-five percent
(35%) of the population of the area to be annexed with the
remainder credited to the county;

          (ii) In each of the succeeding four (4) fiscal years,
the annexing municipality shall receive credit for an additional
one-fourth (1/4) of the remaining sixty-five percent (65%) of
the population of the area annexed with the remainder credited
to the county;

          (iii) The department of revenue shall proportionally
adjust credits for population under paragraphs (i) and (ii) of
this subsection for the remainder of the period based upon new
population figures if a federal decennial census occurs before
the period under paragraph (ii) of this subsection ends.

    (j)   Repealed By Laws 1999, ch. 54, § 2.

    (k)   Repealed By Laws 1999, ch. 54, § 2.

    (m)   Repealed By Laws 1999, ch. 54, § 2.

    (n)   Repealed By Laws 1999, ch. 54, § 2.

    (o)   Repealed By Laws 1999, ch. 54, § 2.

     (p) All revenue collected by the department under W.S. 39-
15-104(h) shall be distributed as follows:

          (i) The department shall credit the revenue collected
under W.S. 39-15-104(h)(i) as follows:

               (A) Eighty percent (80%) of the average annual
revenue collected under this paragraph during the immediately
preceding five (5) years shall be deposited each year in the
Wyoming tourism account, which is hereby created. No funds shall
be expended from the account until appropriated by the
legislature. Funds in the account shall be used for the
operation of the Wyoming tourism board and the Wyoming office of
tourism;

               (B) Any amount of revenue that exceeds the
amount determined under subparagraph (A) of this paragraph shall
be deposited as provided in this subparagraph. Revenue under
this subparagraph shall be transferred to the Wyoming tourism
reserve and projects account, which is hereby created. No funds
shall be expended from the account until appropriated by the
legislature.

          (ii) The assessment revenue collected under W.S. 39-
15-104(h)(ii) shall be distributed to each county on a monthly
basis in proportionate shares determined by the amount of
revenue collected within the county and its municipalities under
W.S. 39-15-104(h)(ii) in relation to the entire amount collected
under W.S. 39-15-104(h)(ii), to be distributed as follows:

               (A) If the county imposes a countywide lodging
tax under W.S. 39-15-204(a)(ii), the assessment revenue shall be
distributed in the same manner as taxes collected under that
paragraph are distributed under W.S. 39-15-211(a)(ii)(B) through
(E);

               (B) If the county has not imposed a countywide
lodging tax under W.S. 39-15-204(a)(ii), the assessment revenue
shall be distributed as follows:

                    (I) If no city or town in the county has
imposed a lodging tax under W.S. 39-15-204(a)(ii), the
assessment revenue shall be distributed to the county to be
expended as provided in W.S. 39-15-211(a)(ii)(B);

                    (II) If any city or town in the county has
imposed a lodging tax under W.S. 39-15-204(a)(ii), assessment
revenue equal to the amount of the tax imposed by the city or
town shall be distributed to the city or town to be used as
provided in W.S. 39-15-211(a)(ii)(B) through (E). The remainder
shall be distributed to the county to be expended as provided in
W.S. 39-15-211(a)(ii)(B).

     (q) No funds distributed to the Wyoming tourism account or
the Wyoming tourism reserve and projects account as provided by
subsection (p) of this section shall be expended for lobbying or
legislative activities associated with any Wyoming local
government or the Wyoming legislature.

     (r) The funds collected and remitted to the department
under W.S. 39-15-107(b)(i) and (ii) for sales taxes imposed
under W.S. 39-15-104 and transferred under W.S. 39-15-111(b)(i)
and (ii) on sales of motor vehicles and trailers during each
fiscal year beginning July 1, 2025 are appropriated annually to
the highway fund for the operation, maintenance, construction
and reconstruction of state highways. The department of revenue
shall credit the highway fund the specified amounts no later
than ninety (90) days after the end of the fiscal year.

     (s) Taxes collected under subsections W.S. 39-15-107(a)(i)
and (ii) shall be remitted in full by the county treasurer to
the department monthly or as required by the department together
with reports as required by the department. County treasurers
shall be reimbursed monthly in an amount equal to five percent
(5%) of the amount of use tax remitted to the department in the
preceding month for deposit into the county general fund.