Wyo. Stat. § 39-15-204 (2026)

(a) In addition to the state tax imposed under W.S. 39-15-
101 through 39-15-111 any county of the state may impose the
following excise taxes and any city or town may impose the taxes
authorized by paragraphs (ii) and (vii) of this subsection and
any resort district may impose the tax authorized by paragraph
(v) of this subsection:
          (i) An excise tax at a rate in increments of one-half
of one percent (.5%) not to exceed a rate of two percent (2%)
upon retail sales of tangible personal property, admissions and
services made within the county, the purpose of which is for
general revenue;

          (ii) An excise tax at a rate in increments of one
percent (1%) not to exceed a rate of two percent (2%) upon the
sales price paid for lodging services as defined under W.S. 39-
15-101(a)(i), the primary purpose of which is for local travel
and tourism promotion;

          (iii) An excise tax not to exceed two percent (2%)
upon retail sales of tangible personal property, admissions and
services made within the county. The total excise tax imposed
within any county under this paragraph shall not exceed two
percent (2%). The revenue from the tax shall be used in a
specified amount for specific purposes authorized by the
qualified electors and as provided in W.S. 39-15-211(b)(iv).
Specific purposes shall not include ordinary operations of local
government except those operations related to a specific project
or as authorized by W.S. 39-15-203(a)(iii)(H);

          (iv) In no event shall the total excise tax imposed
within any county under the provisions of paragraphs (i), (iii)
and (vi) of this subsection exceed three percent (3%);

          (v) An excise tax at a rate in increments of one-half
of one percent (.5%) not to exceed a rate of three percent (3%)
upon retail sales of tangible personal property, admissions and
services made within the district, the purpose of which is for
general revenue for the resort district;

          (vi) An excise tax at a rate in increments of
one-quarter of one percent (.25%) not to exceed a rate of one
percent (1%) upon retail sales of tangible personal property,
admissions and services made within the county, the purpose of
which is for economic development;

          (vii) An excise tax at a rate in increments of one-
quarter of one percent (.25%) not to exceed a rate of one
percent (1%) upon retail sales of tangible personal property,
admissions and services made within the city or town, the
purpose of which is for general revenue or for a specific
purpose and in a specified amount as provided in the proposition
to impose the tax.