HB0212

Amends local sales and use tax provisions to increase municipal approval requirements, reduce initial tax terms, and repeal the optional municipal sales and use tax.

• Increases the threshold for municipal approval of general purpose excise tax propositions from 50% to two-thirds of incorporated municipalities within a county. (W.S. 39-15-203(a)(i)(B), W.S. 39-16-203(a)(i)(B))
• Increases the threshold for municipal approval of lodging excise tax propositions from 50% to two-thirds of incorporated municipalities within a county. (W.S. 39-15-203(a)(ii)(C), W.S. 39-16-203(a)(ii)(A))
• Increases the threshold for municipal approval of specific purpose excise tax propositions from 50% to two-thirds of incorporated municipalities within a county. (W.S. 39-15-203(a)(iii)(A), W.S. 39-16-203(a)(iv)(B))
• Increases the threshold for municipal approval of economic development excise tax propositions from 50% to two-thirds of incorporated municipalities within a county. (W.S. 39-15-203(a)(v)(B), W.S. 39-16-203(a)(iv)(B))
• Reduces the initial term option for general purpose excise taxes from four years to two years in counties where the tax is not in effect. (W.S. 39-15-203(a)(i)(C), W.S. 39-16-203(a)(i)(C))
• Reduces the initial term option for economic development excise taxes from four years to two years. (W.S. 39-15-203(a)(v)(C), W.S. 39-16-203(a)(iv)(C))
• Repeals provisions authorizing optional municipal sales and use taxes under W.S. 39-15-204(a)(vii) and 39-16-204(a)(vi), and related administrative provisions. (Section 2, W.S. 39-15-203(a)(vi), W.S. 39-15-204(a)(vii))
• Allows municipal sales and use taxes approved before the effective date to remain in effect until January 1, 2027. (Section 3(a))
• Requires municipalities that approved a four-year sales and use tax at the 2024 general election to re-vote at the 2028 general election and every general election thereafter. (Section 3(b))

Effective: January 1, 2026