HB0305

Authorizes counties to impose an optional excise tax on electricity production from solar resources within their jurisdiction.

• Allows a board of county commissioners to adopt a resolution implementing and administering a tax on solar electricity production in the county, with the Department of Revenue promulgating necessary rules. (W.S. 39-24-102)
• Authorizes counties to impose an excise tax on the privilege of producing electricity from solar resources for sale or trade, to be paid by the producer. (W.S. 39-24-103)
• Establishes maximum tax rates at five dollars per megawatt hour or five percent of annual gross energy earnings from solar production, whichever is greater, with rates set by county commission resolution. (W.S. 39-24-104)
• Exempts electricity produced by federal, state, county, or municipal government facilities and electricity produced for personal consumption by the producer from the tax. (W.S. 39-24-105)
• Authorizes counties to establish licensing and permit provisions by regulation for solar energy producers subject to the tax. (W.S. 39-24-106)
• Requires solar electricity producers in taxing counties to report and pay taxes to the county treasurer according to county-established requirements. (W.S. 39-24-107)
• Authorizes counties to establish regulations for interest on delinquent taxes and penalties for non-compliance, and creates a lien on producer property for unpaid taxes with preference over all liens except valid mortgages filed before the tax became due. (W.S. 39-24-108)
• Distributes tax proceeds to the county general fund, except that fifty percent of proceeds from electricity produced within city or town boundaries must be distributed to that municipality's general fund. (W.S. 39-24-111)

Effective: July 1, 2025

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