
				PERMANENT WYOMING MINERAL TRUST FUND





Severance Tax Distributions
Year			General		PWMTF	Cities, Towns																					Budget	Education	Compensation	Water	LUST*	Wyoming	Capital
			Fund			Counties																					Reserve		Reserve	Development	Accounts	Highway	Facilities
																														Funds		Fund	Account
1988			66,442,529		58,617,466	23,710,370																					2,718,107			18,881,341		25,742,258	16,645,564
1989			65,879,852		50,788,173	23,038,087																					28,355,081			19,366,643		23,219,712	17,723,584
1990			75,481,855		56,348,413	26,196,005																					31,525,285			19,838,961		21,800,544	18,494,945
1991			81,448,019		59,532,144	28,067,682																					33,252,405			20,904,215		23,223,371	19,045,328
1992			70,716,330		53,234,067	22,640,452																					31,428,737			24,322,222	2,904,536	21,448,514	21,606,142
1993			67,762,034		53,381,267	23,312,006																					44,976,123	10,175,147	1,399,322	20,042,968	6,768,414	9,801,190	19,693,024
1994			66,975,733		51,963,898	22,787,185																					39,069,045			19,670,194	6,503,039	18,230,924	0
1995			57,892,926		43,400,425	16,966,251																					29,233,577			18,502,473	7,330,216	14,739,195	323,879
1996			64,234,238		48,754,014	18,715,495																					29,841,991			20,235,137	5,343,586	17,576,837	121,461
1997			72,707,640		56,747,014	23,450,208																					33,499,478			20,810,450	8,584,975	17,382,751	41,474
1998			75,171,024		56,707,432	21,542,519																					34,116,785			23,337,660	7,660,595	19,194,741	188,523
Total			764,712,180		613,452,573	250,426,260																					338,016,614	10,175,147	1,399,322	225,912,264	45,095,361	212,360,037	113,883,924

*The Wyoming Constitution Article 15, Section 16 requires all monies raised from fuel taxes to be used on the State roads and highway. The money distributed
from severance taxes to the Leaking Undergound Storage Tank (LUST) fund is offset by the one (1) cent LUST tax collected in the gasoline and fuel tax.
PERMANENT WYOMING TRUST FUND DEPOSITS AND EARNINGS

TABLE 4H
Year						Severance Tax			Fines &				Interest													Interest to	Balance
						Deposits			Forfeitures				Earnings													General Fund
1974																											-
1975						9,070,534							361,804														9,432,338
1976						19,790,756							342,153													703,957	28,861,290
1977						22,845,050							2,629,994													2,629,995	51,706,339
1978						26,806,289							3,483,189													3,483,189	78,512,628
1979						36,537,587							6,716,382													6,716,382	115,050,215
1980						40,680,788							11,992,118													11,992,118	155,731,003
1981						52,597,909							24,707,475													18,408,875	214,627,512
1982						128,542,677			14,426				26,894,428													26,121,955	343,957,088
1983						127,056,703			(14,426)				48,723,474													47,535,826	472,187,013
1984						126,052,631			45,367				56,170,521													54,973,937	599,481,595
1985						131,436,950							64,292,994													67,815,059	727,396,480
1986						124,573,235							70,985,945													72,356,166	850,599,494
1987						62,469,489							76,365,747													74,925,726	914,509,004
1988						58,617,466							78,424,035													72,274,883	979,275,622
1989						50,788,173			84,595				81,694,739													72,518,001	1,039,325,128
1990						56,348,413			196,560				86,123,351													83,560,274	1,098,433,178
1991						59,529,207			162,091				93,849,608													95,106,407	1,156,867,677
1992						53,234,067							86,780,396													92,724,655	1,204,157,485
1993						53,381,267							94,230,245													88,342,155	1,263,426,842
1994						76,163,898							86,042,101													109,095,543	1,316,537,298
1995						46,543,901							85,608,439													85,608,439	1,363,081,199
1996						44,144,890							86,526,783													86,526,783	1,407,226,089
1997						50,645,427							92,221,049													92,221,049	1,457,871,516
1998						64,055,864							101,271,457													101,271,457	1,521,927,387
LEGISLATIVE ALLOCATION OF THE PERMANENT FUNDS

									See Notes		Statutory					Outstanding							Amount
Program									Below		Allotment					Investments							Available

Farm Loans									A		$ 275,000,000					$ 156,668,497							$ 118,331,503

Irrigation Loans									A		60,000,000					16,282,077							43,717,923

Joint Powers Loans									A		80,000,000					24,850,437							55,149,563

Cheyenne-Stage II									B,F		35,360,965					28,551,778							6,809,187

Student Loans									D		25,000,000					7,684,878							17,315,122

Small Business Assistance Act									D		35,000,000					10,973,284							24,026,716
& FHA

Mortgage Loans									E		60,000,000					5,530,385							54,469,615

Hot Springs State Park									G		2,000,000					961,945							1,038,055

Clean Coal Investments									F		30,000,000					20,700,000							9,300,000

Green River/Rock Springs Water									C		24,000,000					12,000,000							12,000,000
Treatment Plant

Natrona County Water Project									C		23,000,000					15,000,000							8,000,000

Shsoshone Municipal Pipeline									C		16,500,000					15,522,291							977,709
Treatment Plant

Sheridan Area Water									C		6,750,000					6,750,000							-
Treatment Project

Laramie Territorial									H		10,000,000					10,000,000							-
Park Loan

Reimbursement to Counties for									L		10,000,000					22,503							9,977,497
Deferred Taxes

Student Loan Stand-by Commitment									D,I		175,000,000					-							175,000,000

Industrial Development Bonds											25,000,000					-							25,000,000

Univeristy of Wyoming Heritage									J		6,000,000					-							6,000,000
Center

Wyoming Community Development									K		25,000,000					16,672,949							8,327,051
Authority Mortgage Bonds
											$ 923,610,965					$ 348,171,024							$ 575,439,941
											100%					37.70%							62.30%

Most of the statutory allotments identified above have been designated from the Permanent Wyoming Mineral Trust Fund (PMTF).
However, the University of Wyoming American Heritage Center is funded by the University Permanent Land Fund, and the Wyoming
Community Development Authority Bonds are funded by the Common School Permanent Land Fund.

A. Completed loans are purchased from the State Lands & Investments Board, which has the responsibility for approving,
processing and servicing these loans.
B. These are involved in a trust arrangement: portions of these loans have been sold by the State Lands & Investments Board to
investors with the proceeds of the sale placed in guaranteed investment contracts (GICs) which are not liquid but almost
completely reduce risk to investors.
C. These Loans are disbursed and serviced by the Wyoming Water Development Commission.
D. These loans are guaranteed by a agency of the Federal Government
E. These loans carry private insurance.
F. The principal of these loans is guaranteed by Guaranteed Investment Contracts; only the interest income is at risk.
G. These investments have been transferred from the common School Permanent Fund to the Permanent Wyoming Mineral
Trust Fund (PMTF)
H. This loan was reviewed and recommended by the Wyoming Investment Fund Committee and approved by the Governor.
I. The current outstanding commitment is $141.0 million.
J. This program is funded by the University Permanent Land Fund as an inter-agency loan.
K. Purchase of up to $100 million Wyoming community Development Authority bonds was authorized from the Common School
Permanent Land Fund; however, the authorization period ended on 12/31/94 and with only $25 million actually committed.
L. This program authorized by Wyoming Statute 9-4-701(m).

	Comparison of Wyoming's Overall Return on
	State Investments including Permanent Funds





											US		US AAA
									State of		Government		Corporate Bond
	Fiscal Year								Wyoming		Bond Yield		Yield

	1990								8.25%		7.98%		8.88%
	1991								7.37%		8.31%		9.03%
	1992								7.18%		7.52%		8.21%
	1993								7.92%		7.39%		7.90%
	1994								7.06%		6.34%		7.00%
	1995								6.63%		7.88%		8.45%
	1996								7.16%		5.95%		6.74%
	1997								6.70%		6.64%		7.18%
	1998								7.02%		5.93%		6.55%

			County Fair Market Value Comparisons for Residential Lots and Improvements
																( Percentage of Change)
			1989-1990										1990-1991		1991-1992	1992-1993	1993-1994		1993-1994		1995-1996	1996-1997		1997-1998	1989-1998
Albany			11.3%										5.3%		12.1%	8.1%	12.1%		8.8%		16.4%	10.1%		8.7%	141.2%
Big Horn			18.2%										5.1%		-2.5%	3.7%	9.7%		6.0%		31.5%	20.0%		7.5%	148.0%
Campbell			-0.4%										-38.9%		3.5%	8.4%	9.6%		13.0%		20.1%	17.2%		3.6%	23.4%
Carbon			2.8%										8.1%		-10.4%	1.5%	5.4%		8.1%		16.7%	11.3%		8.5%	62.3%
Converse			-4.2%										2.7%		3.0%	4.9%	9.6%		19.0%		26.2%	8.8%		6.3%	102.4%
Crook			24.2%										-1.4%		3.6%	2.1%	2.1%		15.2%		39.8%	20.7%		7.1%	175.0%
Fremont			30.7%										10.8%		-9.9%	5.0%	27.2%		5.0%		29.3%	11.6%		9.0%	187.8%
Goshen			37.3%										3.4%		-26.3%	-2.6%	7.4%		4.8%		25.0%	29.0%		5.7%	95.6%
Hot Springs			16.4%										-1.6%		0.3%	3.8%	5.3%		15.9%		28.1%	9.9%		8.3%	121.5%
Johnson			-0.9%										-23.9%		-5.3%	5.1%	17.2%		21.6%		37.2%	22.8%		2.7%	85.3%
Laramie			-2.6%										3.5%		1.6%	10.3%	15.4%		11.4%		10.8%	9.4%		3.4%	82.1%
Lincoln			28.5%										9.5%		-5.2%	5.4%	18.9%		18.4%		28.4%	9.1%		4.1%	188.8%
Natrona			27.0%										-1.7%		-24.6%	1.6%	7.9%		2.4%		14.1%	23.0%		1.9%	51.0%
Niobrara			-3.1%										1.4%		-16.0%	-5.6%	26.0%		11.6%		39.3%	26.5%		2.2%	97.2%
Park			30.2%										4.7%		-10.6%	8.4%	14.4%		23.5%		26.8%	10.4%		6.7%	178.7%
Platte			29.8%										15.0%		-3.5%	3.8%	5.7%		6.8%		29.0%	11.5%		6.4%	157.8%
Sheridan			41.7%										2.3%		-1.4%	23.7%	2.7%		33.5%		22.4%	15.3%		7.5%	268.1%
Sublette			1.8%										8.6%		-2.5%	29.9%	16.0%		21.8%		28.8%	13.5%		4.5%	202.3%
Sweetwater			-8.6%										34.5%		-23.1%	3.7%	8.6%		15.5%		9.6%	13.8%		5.7%	62.3%
Teton			37.1%										32.8%		19.7%	47.9%	16.5%		22.0%		11.1%	3.1%		10.7%	481.2%
Uinta			-1.3%										2.8%		0.9%	14.7%	7.8%		12.8%		17.1%	15.0%		8.0%	107.4%
Washakie			0.4%										4.4%		-14.1%	6.3%	9.3%		10.7%		16.0%	9.4%		7.8%	58.6%
Weston			15.6%										-0.2%		-1.6%	-13.4%	3.6%		10.8%		23.9%	6.4%		8.3%	61.4%
		1) New construction in the county
		2) Increased market values of existing residential property in the county
		3) Increased enforcement of the requirement of uniformity of appraisal between ounties by the Department of Revenue and the
		State Board of Equalization.


		County Fair Market Value Comparisons for Residential Lots and Improvements
								(Total Market Values)
		1989				1990	1991	1992		1993		1994		1995		1996		1997		1998
Albany		390,648,179				434,855,621	457,719,211	513,302,368		554,790,621		621,680,074		676,491,242		787,257,095		866,688,211		942,121,189
Big Horn		92,037,884				108,780,011	114,352,947	111,475,137		115,645,379		126,912,411		134,536,337		176,902,526		212,243,958		228,243,632
Campbell		615,161,432				612,929,232	374,741,863	387,722,316		420,175,842		460,685,537		520,757,453		625,361,800		732,648,326		759,202,084
Carbon		199,781,158				205,391,263	221,942,589	198,841,674		201,815,737		212,797,905		230,076,284		268,511,484		298,825,653		324,198,916
Converse		145,005,063				138,872,105	142,681,926	146,976,116		154,115,242		168,851,200		200,901,747		253,615,632		275,998,579		293,498,211
Crook		46,437,263				57,653,242	56,854,453	58,883,053		60,092,484		61,342,389		70,640,632		98,782,074		119,236,263		127,712,021
Fremont		314,516,126				411,106,432	455,476,905	410,361,347		430,691,779		547,835,432		575,096,347		743,758,200		830,115,421		905,031,968
Goshen		148,841,484				204,304,747	211,210,726	155,739,495		151,698,747		162,982,863		170,765,726		213,516,558		275,401,989		291,084,789
Hot Springs		54,990,200				64,010,705	62,957,084	63,123,768		65,514,726		68,961,589		79,912,495		102,387,379		112,487,737		121,805,505
Johnson		136,695,758				135,498,905	103,176,579	97,747,947		102,705,263		120,396,589		146,361,737		200,770,200		246,532,874		253,261,474
Laramie		1,263,764,305				1,230,475,021	1,274,082,947	1,293,994,253		1,427,074,463		1,646,949,526		1,834,765,968		2,033,157,347		2,224,944,211		2,301,157,463
Lincoln		167,590,558				215,373,916	235,789,642	223,581,074		235,610,874		280,198,600		331,674,021		426,030,832		464,802,779		483,996,832
Natrona		1,076,018,084				1,366,086,453	1,342,476,484	1,012,286,432		1,028,097,884		1,109,311,495		1,136,121,526		1,296,404,000		1,594,563,958		1,624,897,411
Niobrara		23,715,105				22,973,158	23,297,137	19,561,200		18,472,053		23,280,358		25,979,800		36,186,926		45,762,011		46,757,263
Park		354,816,495				461,960,263	483,646,379	432,297,158		468,548,484		535,967,505		661,920,158		839,338,516		926,761,084		989,015,589
Platte		70,769,274				91,835,147	105,578,168	101,873,747		105,722,726		111,701,821		119,295,779		153,862,600		171,537,684		182,446,663
Sheridan		233,174,600				330,488,253	338,161,642	333,542,053		412,692,505		423,696,716		565,652,832		692,297,253		798,417,653		858,298,768
Sublette		127,753,432				130,104,200	141,348,926	137,783,505		178,967,811		207,517,484		252,851,368		325,713,021		369,674,905		386,256,442
Sweetwater		584,015,579				534,022,042	718,353,042	552,526,842		572,888,526		622,283,053		718,800,979		787,677,284		896,475,242		947,889,000
Teton		549,561,695				753,515,379	1,000,397,253	1,197,890,379		1,771,636,516		2,063,751,589		2,517,904,032		2,798,408,400		2,885,293,568		3,194,003,905
Uinta		210,718,853				208,055,737	213,839,253	215,709,989		247,312,295		266,484,516		300,544,874		351,829,389		404,738,474		436,980,158
Washakie		144,739,600				145,351,726	151,770,263	130,437,526		138,704,400		151,577,674		167,817,263		194,600,474		212,968,263		229,619,716
Weston		70,928,368				81,998,800	81,848,895	80,520,800		69,769,979		72,278,421		80,116,021		99,288,832		105,684,389		114,501,806

STATE OF WYOMING

TAX REFORM 2000 COMMITTEE

P.O. BOX 472 PHONE: (307) 327-5148

ENCAMPMENT, WY 82325 FAX: (307) 327-5910

On June 8, 1998, the State of Wyoming Tax Reform 2000 Committee requested an Attorney General’s opinion regarding county option property tax relief measures. As an example, the Committee referred to Article 8, Section 2 of the Pennsylvania Constitution. This provision allows the Pennsylvania General Assembly to establish standards and qualifications by which local county taxing authorities can make uniform special real property tax provisions applicable to taxpayers who are longtime owner-occupants whose real property values have risen markedly as a consequence of refurbishing, renovating of other residences or construction of new residences.

The Attorney General’s opinion stated that if such legislation was adopted by the Wyoming legislature it would violate three mandates of the Wyoming Constitution:

1) The mandate that the legislature prescribe the percentage of value which shall be assessed within each designated class of property. This mandate would be violated because the legislature would be allowing the county governing boards to reduce the percentage of value to be assessed against each class of property.

2) The mandate that the legislature shall not create new classes or subclasses or authorize any property to be assessed at a rate other than the rates set for authorized classes. This mandate would be violated because the legislature would be facilitating unequal and inconsistent assessments.

3) The mandate that all taxation shall be uniform ad equal within each class of property… This mandate would be violated because the legislature would in essence be allowing taxable property to be assessed at rates other than authorized for each particular class.

The Pennsylvania Constitution does allow the General Assembly to delegate property tax relief measures to county government whereas Wyoming’s Constitution does not. Pennsylvania’s Constitution does not require statewide equalization as Wyoming’s does; it only requires equalization within each taxing unit.

For the complete text of the Attorney General’s opinion, contact the State of Wyoming Tax Reform 2000 Committee, P. O. Box 472, Encampment, WY, fax – (307) 327-5910, email – irarchib@uni From: Cliff Woodruff <clifford.woodruff@bea.doc.gov>

To: irarchib@union-tel.com <irarchib@union-tel.com>

Cc: george.downey@bea.doc.gov <george.downey@bea.doc.gov>; john.kort@bea.doc.gov <john.kort@bea.doc.gov>

Subject: answer

Date: Thursday, April 01, 1999 1:34 PM

I think I've finally found the answer.

You asked what type of payments are included in federal nontax

payments for the real estate industry. The answer is rents, royalties,

and other fees. Including rents and royalties from mining. Why, you may

ask are rents and royalties from mining included in real estate and not

mining (which is exactly what I asked our national staff).

The National Income and Product Accounts (NIPA) methodology requires

that all receipts (cash or imputed) for rental of property, structures, land,

and intangible assets (such as copyrights or mineral rights) that yield

royalties, be included in the real estate industry.

Therefore, all rents and royalties from the use of land are included in real

estate no matter which industry pays the rents or royalties. Indirect

business taxes for real estate in Wyoming are quite high due to rents and

royalties paid to the federal government (primarily to mine on federal

lands).

I hope this answers your question,

Clifford Woodruff

Bureau of Economic Analysis

(202) 606-9234

Joint WAM/WCCA Committee

on Tax Reform 2000

REPORT TO THE TAX REFORM 2000 COMMITTEE

I. INTRODUCTION

The task of the Tax Reform 2000 Committee, as described in the authorizing legislation, presents both a formidable challenge and a very special opportunity: to make recommendations for a tax structure that is fair, viable, economically competitive, and capable of generating sufficient revenues for the needs of the 21^st century! Those who serve on this committee deserve the support and appreciation of the citizens of this state.

The Wyoming Association of County Commissioners (WCCA) and the Wyoming Association of Municipalities (WAM) are grateful for this opportunity to present our perspective on some of the issues that confront the Committee. The membership of our two organizations includes every Wyoming county, and every incorporated town and city, and we serve and represent every resident in the state. It is our desire to be supportive and to help achieve that tax structure which is fair for everyone and favors no one, and which is also viable, competitive, and capable of producing sufficient revenues.

The task of the Committee demands vision and leadership. We encourage the Committee to look past policies that may be convenient in the near term, and focus on those that will serve the state well in the long term. It may take a great deal of time and effort to communicate the Committee’s understanding of the options and consequences of tax policy with the people of Wyoming, but it will be time and effort well spent. Public acceptance of difficult choices requires a broad base of understanding, and WAM and WCCA offer our resources to help develop that understanding.

II. CURRENT FINANCIAL CONDITIONS FOR LOCAL GOVERNMENT

A. Municipalities

“Getting by for now” may be the best description for Wyoming towns and cities. The most urgent needs relate to drinking water systems which are under EPA orders to be upgraded. The number of employees, 3,400, has gradually returned to the level of 1985 after a low of 2,900 in 1991. With very few exceptions, the only major projects underway are related to basic services and infrastructure. Most enhancement projects such as downtown redevelopment and recreation facilities have been put on hold. General operations are in a holding pattern.

FY 1997 revenues were $378 Million, with $125 million coming from enterprise (utility-type) operations, and $253 million from other sources. $46 million came from optional sales taxes in 20 of the 23 counties.

Grant and loan programs are a very important part of the financing system for towns and cities, especially where there is not a large sales tax base. The major programs and estimated annual amounts available are: State Land and Investment Board Capital Construction--$19 million, Abandoned Mine Lands--$4 million, Federal Community Development Block Grant--$3 million, Federal Revolving Water and Wastewater Loan Funds--$25 million, and Federal Off-System Transportation Fund--$5 million. Entities other than municipalities receive some of these funds. There are a number of communities with resources so limited that grants which require a local match, and loans that require repayment are not feasible.

Reported total expenditures in the fiscal year were $344 million. Enterprise and non-enterprise expenses were $136 million and $208 million, respectively. Non-enterprise expenditures have been increasing at 2.5% per year for the past six years, reflecting the impact of inflation.

Census information assembled by the Wyoming Taxpayer’s Association indicates that FY 1994 per capita state and local government spending in Wyoming was above the national average by $1,215, or 29%. The major items of difference include Education-$604, Highways-$373, Hospitals-$329, and Natural Resources-$128. For items which might be associated with local government, Interest, Financial Administration, and Solid Waste are above the national average by a combined total of $109, while Sewerage, Corrections, and Fire Protection are below by $87. There does not appear to be any indication, based on this data, that municipal government in Wyoming is any more expensive than it is in other states.

B. Counties

As with municipalities, “getting by” is a good description of Wyoming’s 23 counties. There is also probably a larger disparity between resources and funding requirements among the counties than there is among the municipalities. It is therefore impossible to make a broad statement about counties, because some are in good financial shape and some are very poor. But most counties have adapted to the decrease in revenues from the mid-1980's and are maintaining, as best they can, service levels needed for their citizens.

It is important to note however, that statewide between 1985 and 1997, county revenues dropped almost by 30% when adjusted for inflation. That means fewer employees, fewer raises, and in some cases, more pot holes. That 30% decrease needs to be remembered, because in the most recent 4 or 5 years, overall county revenues have increased. While sorely needed, those revenue increases have not even put most counties back at the 1985 level.

In addition, there are major capital facilities concerns in the counties, which over the next 5 years could amount to $275 million dollars ($50-60 million annually). Also, efforts by federal and state governments to dump programs to the local level are continuing. Juvenile justice requirements , administration of CHINS(Children In Need of Supervision), and daycare licensing are but three examples. Continued growth in rural Wyoming will require counties to spend more time and energy to manage land use and subdivisions, while maintaining the fine line between property rights and well planned, long-term growth.

III. FUTURE FINANCIAL NEEDS OF LOCAL GOVERNMENT

A. Counties

1. General Operations:

Counties receive approximately two-thirds (2/3) of their revenue from several major sources; including property tax, sales tax, federal dollars (PILT), and fuel taxes. The other 1/4 to 1/3 comes from local fees, investment income, and grants.

The counties levy up to 12 mills for most of their needs. In addition to the more visible expense areas, such as paying salaries, running of the courthouse and the county road bridge department, the 12 mills also includes public assistance and public health, airports, recreation, museums, and other services. Numerous services in the county are not provided directly by the county, but by special districts, including hospitals, cemeteries, fire protection, water and sewer, solid waste, etc.

2. Capital Facility Needs

Counties have been struggling for many years for the lack of money for county roads. But the recent increase in the 5 cent gas tax, and increase in funding under the new TEA 21 should allow counties to improve their situation considerably.

To quantify the amount of money counties needs for capital facility and other long term needs, 22 of the 23 counties responded to a poll of their future revenue requirements. In the next five years, that total will be about $275 million dollars, about $55 million dollars annually. That is a large sum of money, but two other factors make that even more daunting. One, the State Land and Investment Board allocation is now $10-15 million dollars annually, and that includes cities, towns and special districts, where the $55 million is for counties only. Capital facilities taxes (1%), usually considered the best source of funding for the long term needs, are appropriate for only a portion of these requirements, and often those have been voted down in recent years throughout the state.

B. Municipalities

1. General Operations (Non-Enterprise)

The current spending level is approximately $208 million per year. Inflation at 2.5% per year would require an additional $5.2 million in one year, and $80 million over five years. This does not include any large enterprise accounts. Total spending over the past six fiscal years has increased at 2.5% per year.

2. Streets, Highways, Alleys

The 1991 De Leuw, Cather report indicated a need for $713 million dollars over 20 years in this area, and predicted available revenues to be only $430 million, a deficit of $14 million per year, with all figures in constant 1991 dollars. Since the report, municipalities have proportionally increased spending in this category in order to address the needs, with cuts in other programs providing the funds. Such diversions may not be sustainable over the long term. This is a difficult area for municipalities because most of the funding must come from the general fund or from unpredictable optional sales taxes.

Approximately half of the estimated costs are related to preventive maintenance such as seal coating and overlaying. Keeping up with these needs is critical because poorly maintained roadways deteriorate very quickly, and reconstruction costs four to eight times as much as resurfacing.

3. Water Systems

Municipal water systems are intended to be primarily self-funded enterprise operations. However, in addition to revenue from rates, nearly all Wyoming systems have used funds from optional sales taxes, the State Land and Investment Board, and the Water Development Commission (WWDC).

New EPA rules will impact nearly all of the systems that use some form of surface water. An estimated 42 of 51 such municipal systems will need improvements. Another 20 systems use springs or use no water treatment process, and most of these will require changes. WWDC has applications for 102 projects totaling $176 million, of which approximately 95% is related to municipalities.

New EPA rules regarding capacity development will be enforced in the next five years, and will require adequate depreciation funding. In the most recent WWDC survey, 37 of 88 municipal systems did not report having any depreciation fund. Total water-related projects could easily reach $200 million over ten years.

4. Solid Waste

Solid waste disposal is another self-funded operation which is under pressure from increased operating expenses and future capital needs.

Groundwater monitoring requirements are very stringent. The cost in Cheyenne, for example is $60-80,000 per year. There are at least six municipal solid waste sites in the state where there are potential groundwater problems, and the estimated remediation costs range from $100,000 to $1 million.

At least three facilities and perhaps six will be required to initiate methane detection and recovery systems. The rules for this operation have not yet been written, so the costs are unknown.

New landfill/balefill facilities are under consideration in at least three large communities—Casper, Cheyenne, and Evanston. The estimate to open the Cheyenne facility is $18 million. For Casper it is $3 million. Expenditures of $25 million will likely occur over the next five years.

5. Waste Water Treatment

Waste water treatment occurs in a hostile environment, so operating and maintenance costs are high. New regulations will require year-round disinfection with chlorine or similar products. Replacement of existing equipment is estimated to cost Casper $5.4 million over the next five years.

DEQ is in the process of upgrading stream classifications and this will have a huge impact on municipal systems. Wheatland, Hulett, Gillette, Rock Springs, Frannie, Cheyenne, and approximately 20 other systems are on the DEQ list for future work. In Cheyenne alone upgraded treatment and capacity expansion could cost $25 million over the next six years. In Rock Springs the amount is $7.8 million. The statewide total will probably exceed $50 million over five years.

6. Stormwater and Total Maximum Daily Load (TMDL)

These environmental initiatives are relatively new, and the costs are not known. In the near term, stormwater will involve mostly planning and some modification to new land developments. TMDL is a complete unknown which could prove to be very costly, but perhaps its effect will be small.

7. Economic Development Funds

Funds for economic development programs at the community level are critical for the future of Wyoming. A significant source in the past has been optional sales taxes. Providing for operating costs plus a revolving loan fund has required at least $500,000 per year in Casper. The statewide equivalent would be at least $5 million annually.

The total new funding to meet all of these needs is in excess of $350 million over the next five years. A significant share will come from local rate increases, but it will also be very important to maintain in some form the balance and revenue potential that exists today in the combination of optional sales taxes and the various grant and loan programs.

III. PROBLEMS AND POTENTIAL SOLUTIONS

A. Fairness

The task force came to a strong consensus that the general Wyoming population will be much more accepting of a general change in the tax structure, when and if it is necessary, after a concerted effort has been made to eliminate all “tax haven” situations, which benefit primarily only a small part of the population.

1. Tax Compliance. This has been reported to a problem in the following areas:

Mineral taxes are not consistently reported or paid correctly. This problem particularly impacts counties.

Many individuals are avoiding the payment of use taxes, especially along the Montana border. Out-of-state companies doing business in Wyoming also continue to be a problem.

Some individuals are avoiding the payment of sales taxes on vehicles by not registering new vehicles, and switching license plates.

Progress can be made in this area by strengthening the tax compliance staff, and by enacting legislation with more “teeth” where necessary.

2. Special Excise Tax Discounts. Some segments of the Wyoming economy are enjoying sizable tax advantages in special excise tax rates which are significantly below the rate in surrounding states (beer and tobacco, and perhaps others). Complaints about this situation are not related to social considerations or to any burdens on society, but are simply questions of why these sectors of the economy have been singled out for such favorable taxation in Wyoming. Based on the experience of nearby states such favoritism does not seem to be justified.

The task force recommendation is to carefully examine all special excise tax rates and bring them to a level that is close to that in surrounding states. Significantly lower rates should be retained only in situations justified by special circumstances.

3. Extensive Tax Exemptions and Exclusions. Through both exemptions and exclusions, many elements of the Wyoming economy avoid any share of the sales and property tax burdens. As the total economy has evolved and as the service economy has expanded, this problem has become more obvious, and resented by those who now pay these taxes.

The task force recommendation is to go forward with a broad reduction in the list of allowable exemptions and exclusions. The exemptions for local government should be evaluated along with all others. A possible positive result may be the ability to generate sufficient revenues for future needs while maintaining or modestly reducing sales tax rates. The task force feels very strongly that this reform is badly needed, and that it affords the best chance for significantly improving the tax structure. For the reform to be effective, it will probably be necessary to eliminate all exemptions and exclusions, and then allow a period of time for considering which ones should be reinstated. The task force is very supportive of this reform proposal.

4. The Question of Regressiveness. The question of regressiveness in the Wyoming tax structure has often been suggested if not directly posed. If the lower income population in Wyoming, in relation to the higher income population, is carrying more or less of the tax burden than is typical as indicated by regional and national averages, that situation ought to be rectified.

This matter should be investigated until the degree of regressiveness or progressiveness is clear. The mechanisms for addressing the situation will depend on the severity of the problem and on the adoption of other tax reform proposals. Broadening the tax base should help alleviate this situation.

5. Withholding Abandoned Mine Lands Funds. A very large sum of money, already collected in these funds, is now being held by Congress, ostensibly for budget-balancing purposes. By federal law, nearly $250 million should be distributed and used in Wyoming.

Everyone who can exert any influence on Congress and the President, including the Tax Reform Committee, should encourage the release of these funds.

6. Uniform Taxation of Remote Sales. There is no national consistency in the taxation of remote sales, whether resulting from catalogs, internet, television or other media. Wyoming governments have been denied significant revenues, and most Wyoming merchants have been placed at a competitive disadvantage, because of the lack of a national policy.

Federal legislation just enacted provides for a commission study of this issue, and contemplates future Congressional consideration. The task force urges all Wyoming officials, including the Tax Reform Committee, to monitor closely and participate in this process.

B. Viability and Sufficiency

1. Instability of the Tax Base. The tax structure has been criticized for having too narrow a base, and for being too dependent on sales taxes and mineral revenues. The volatile history of public revenues supports this criticism.

The task force strongly supports the general principle of broadening the tax base. If the Committee reaches a conclusion that constitutional changes are needed to achieve this end, we encourage the Committee to start the necessary dialogue. Such changes should be given the most serious consideration to assure that prudent constitutional limitations are maintained.

2. Lack of Flexibility. The property tax system, primarily because of being restricted by the constitution to just three classes of property, is very inflexible, and does not allow the legislature to adapt to changing economic conditions.

A limited increase in the allowable classes of property, including the possibility of a separate class for primary residences, is a proposal that should be given serious consideration.

3. Uncertainty of Local Option Sales Taxes. Optional sales taxes are now needed and used to fund both discretionary community enhancement projects, and basic infrastructure and public service projects. The uncertainty for discretionary community enhancement projects is not critical. However, the widespread loss of optional sales taxes would seriously jeopardize the ability of local government to effectively plan for and maintain basic infrastructure and basic public services.

The basic recommendation in this area is to keep a close watch. No changes may be needed if public opinion as demonstrated in the local elections continues to support this funding method for fundamental services and infrastructure.

4. Sufficiency. Assessing the capability of the tax structure to generate sufficient revenues for the 21^st century presents a constantly changing challenge. A few months ago there seemed to be a near consensus that very large deficits were in the immediate future. Today that picture is not so clear. Nevertheless, Wyoming will be well served if the tax structure can be modified to be less reliant on generally declining mineral revenues, and supported by a broader tax base. With that broader base, modest changes in rates should be able to provide sufficient revenues.

5. The Need for Public Understanding. There are many complex issues and strong emotions related to the subject of tax reform.

The task force encourages the Committee to pursue an aggressive public information program regarding the need for and consequences of all tax reform proposals. It is our belief that when the public thoroughly understands the current circumstances, and all of the options for future policy (including the “no changes” option), there will be broad acceptance of the actions recommended by the Committee.

6. Piecemeal vs. Package Approach. Every reform proposal, considered alone, will have its negative effects and therefore, detractors. No one testifying before the Committee has brought the “silver bullet” that can solve all the problems without a single negative impact. There is a good reason—which Committee members fully recognize—that bullet does not exist. Most of what the Committee has heard is expression of the fears of the negative consequences of various single concepts.

The tax structure functions as a package with many compensating components, and it is the overall effect of the package that is important. It is highly unlikely that anyone who comes before the Committee will have the broad perspective needed to assemble a complete package, and the Committee will have to do this for itself. We support the Committee’s use of a package approach.

IV. CONTINUING WAM/WCCA EFFORTS

As a result of the work of our task force, WCCA and WAM will continue to explore possibilities for local revenue‑raising flexibility, keeping in mind statewide implications. We recognize that there may be mechanisms used in other states that could have a positive effect if employed in Wyoming.

We also share an interest in investigating possibilities for increased intergovernmental cooperation and shared services, as a way to control the cost of local government.

Discussions of tax reform inevitably lead to much finger-pointing between the various arms of government (state, county, municipal, and education) related to waste and inefficiency in each other’s activities. Members of the WCCA/WAM task force
believe there may be a potential for significant improvement and better accountability based on a system for periodic evaluation of government programs by independent reviewers. The existing LSO system for evaluation of state programs might serve as a starting point for discussion. If there is a reform proposal to this effect, we would be supportive, and interested in participating in the process.

on-tel.com.

Text Box: • 2/3 of county revenue
from
• Property tax
• Sales
tax
• Federal & state
allocations

– 1/3 revenue
from
• Local fees
• Investment
income
• Pass through grants

PROBLEMS AND SOLUTIONS

INSTABILITY OF TAX BASE…………………….……BROADEN TAX BASE

PROPERTY TAX INFLEXIBILITY……………….…ADD LIMITED CLASSES

OPTIONAL TAX UNCERTAINTY……….…MONITOR PUBLIC SENTIMENT

REVENUE SUFFICIENCY…………………………………….……...MONITOR

PUBLIC UNDERSTANDING…………………………PUBLIC INFORMATION

			COUNTY REVENUE SOURCES - SUMMARY

	5 year % Change	5 year $ Change	1993	1994	1995	1996	1997	1998
State Distributions
3 & 4% Sales and Use Tax (1)	29.27%	8,301,873	20,057,789	22,094,097	23,447,505	23,803,477	24,997,716	28,359,662
Severance Tax (3)	5.58%	344,438	5,828,114	5,696,796	7,891,716	4,598,713	6,791,918	6,172,552
Gas Tax (1)	22.52%	823,498	2,833,532	3,067,019	3,176,816	3,140,355	3,443,775	3,657,030
Special Fuels Tax (1)	39.11%	1,706,411	2,656,506	3,256,494	3,265,016	3,064,968	3,889,299	4,362,917
Railroad Car Tax (3)	38.03%	644,560	1,050,268	982,397	952,510	1,193,076	1,492,808	1,694,828
Veterans Exemption (3)	30.73%	404,429	911,849	1,104,618	1,172,460	1,257,764	1,408,498	1,316,278

State Total	26.83%	12,225,209	33,338,058	36,201,421	39,906,023	37,058,353	42,024,014	45,563,267

Federal Distributions
Payment in Lieu of Tax (2)	9.41%	749,537	7,219,424	6,809,799	5,443,372	5,708,573	8,300,318	7,968,961
US Forest Reserve (3)	-15.04%	(278,011)	2,127,068	2,355,730	2,191,881	1,882,334	1,844,048	1,849,057
Mineral Royalties (3)		(1,969,788)	1,969,788	2,042,130	1,175,276
Taylor Grazing Act (3)	-22.49%	(123,867)	674,622	669,817	696,671	638,511	575,001	550,775

Federal Total	-15.64%	(1,622,129)	11,990,902	11,877,476	9,507,200	8,229,418	10,719,367	10,368,793

Local Sources
Property Tax Collected (2)	35.07%	30,332,437	56,160,132	61,139,339	59,496,086	59,652,650	77,130,720	86,492,569
1% Sales and Use Tax (1)	30.40%	5,828,325	13,343,287	22,094,097	15,216,509	15,899,442	16,835,582	19,171,612
1% Cap Fact S&U Tax (1)	-12.62%	(1,857,014)	16,572,656	17,262,805	19,322,015	20,537,452	13,239,006	14,715,642
Lodging Tax (1)	-29.60%	(662,693)	2,901,150	3,115,398	3,564,891	2,452,883	1,885,920	2,238,457
Other Sources (2)

Local Total	9.71%	9,565,202	88,977,225	103,611,639	97,599,501	98,542,427	109,091,228	122,618,280

All Sources	6.62%	9,524,014	134,306,185	151,690,536	147,012,724	143,830,199	161,834,609	178,550,340

Data for this report comes from:
(1) the Wy. Dept of Revenue
(2) annual Bureau of Census reports to the Dept. of Audit
(3) the Wy State Treasurer's Office

	Abstract Statement of the Cost of Maintaining County Government in Wyoming ----Fiscal Year ended June 30, 1998
COSTS	GRAND TOTAL	ALBANY	BIG HORN	CAMPBELL	CARBON	CONVERSE	CROOK	FREMONT	GOSHEN	HOT SPRINGS	JOHNSON	LARAMIE	LINCOLN	NATRONA	COSTS	NIOBRARA	PARK	PLATTE	SHERIDAN	SUBLETTE	SWEETWATER	TETON	UINTA	WASHAKIE	WESTON	GRAND TOTAL
Board of county commissioners	5,145,585	51,708	60,457	1,092,904	54,252	85,391	49,963	173,567	36,892	60,126	59,653	146,006	162,207	1,520,369	Board of county commissioners	43,586	207,592	378,663	151,383	125,938	113,657	356,386	100,659	55,799	58,427	5,145,585
County clerk	6,237,860	333,372	181,808	561,513	305,262	157,405	86,302	426,775	114,725	140,537	133,007	725,133	193,767	573,948	County clerk	66,162	275,159	116,816	332,297	112,231	608,353	346,152	277,873	95,381	73,882	6,237,860
County treasurer	5,226,791	257,867	157,017	538,112	190,215	190,559	96,907	376,434	99,591	113,488	90,876	628,869	180,029	521,373	County treasurer	53,027	238,896	100,792	225,152	96,005	387,623	301,347	244,197	72,496	65,919	5,226,791
County assessor	5,669,483	310,001	171,651	463,966	180,678	209,334	101,373	428,977	107,376	153,291	124,438	719,473	173,413	422,468	County assessor	49,622	274,884	73,948	295,268	133,170	439,946	288,392	320,985	107,930	118,899	5,669,483
County sheriff	25,953,925	819,460	520,718	2,455,071	844,202	657,917	384,054	1,875,230	330,720	261,405	305,305	2,896,397	1,009,568	1,840,358	County sheriff	234,476	1,059,833	345,640	725,665	998,866	2,712,402	3,170,273	2,063,545	236,068	206,752	25,953,925
County attroney	6,457,631	261,316	133,614	907,891	255,685	243,405	92,843	477,169	104,394	105,589	125,927	182,167	201,375	321,223	County attroney	52,721	403,912	100,559	274,113	155,049	931,113	540,616	393,077	120,673	73,200	6,457,631
County planner	2,055,088	113,208	1,023	-	69,689	90,213	-	142,185	6,900	9,244	9,653	52,048	234,873	117,681	County planner	24,375	90,250	10,292	-	74,081	350,469	639,327	-	19,577	-	2,055,088
County surveyor and engineer	5,781,773	-	162	3,805,559	-	9,444	-	-	1,800	120	-	134,739	57,497	101,078	County surveyor and engineer	-	205,285	1,989	268,395	46,179	319,936	658,551	171,039	-	-	5,781,773
County coroner	757,848	30,493	19,065	37,992	29,492	21,357	6,210	101,688	19,423	10,696	13,227	66,939	35,609	119,907	County coroner	12,643	10,060	12,908	15,033	10,793	77,004	59,413	37,475	10,204	217	757,848
Agriculture department	1,702,786	52,425	55,243	152,142	71,324	79,814	52,799	124,834	37,129	45,434	45,677	98,761	51,562	218,867	Agriculture department	30,022	53,893	61,157	62,875	32,382	126,083	84,051	83,568	37,570	45,174	1,702,786
District court	6,353,761	205,470	130,974	441,282	250,872	215,736	89,584	264,448	92,777	124,721	123,073	920,035	174,958	1,265,971	District court	57,996	351,000	110,696	227,287	91,701	378,961	310,777	318,883	126,506	80,053	6,353,761
Justice or county court	1,108,497	-	118,186	-	3,945	-	84,243	6,998	-	67,596	83,189	9,166	2,544	-	Justice or county court	36,650	187,432	90,063	3,618	123,773	10,644	196,816	-	46,365	37,269	1,108,497
Courthouse	6,183,896	100,715	219,445	434,632	116,242	318,523	97,249	386,878	146,814	172,272	66,015	624,395	282,361	209,025	Courthouse	73,346	413,427	70,005	330,385	145,240	892,644	448,501	115,464	425,530	94,788	6,183,896
Jail	16,676,261	923,111	138,817	2,515,268	297,498	408,478	181,713	935,842	286,344	267,756	233,635	2,838,081	344,122	2,801,012	Jail	124,131	612,878	296,203	525,908	278,170	1,025,864	215,099	940,181	334,591	151,559	16,676,261
Road and bridge	27,649,422	521,406	782,318	2,988,737	841,518	984,682	976,636	1,595,699	475,046	401,567	634,473	2,590,967	1,369,621	1,712,439	Road and bridge	222,328	1,351,916	601,615	1,216,271	1,915,301	2,334,299	1,467,525	1,401,768	380,788	882,502	27,649,422
Civil defense/emergency mgmt	1,714,556	14,296	34,853	-	8,694	46,665	11,257	112,239	4,639	2,287	14,686	614,235	50,089	77,759	Civil defense/emergency mgmt	253	40,280	59,846	95,339	30,411	332,306	50,385	90,958	9,372	13,707	1,714,556
Elections	1,205,928	74,177	44,616	73,432	46,438	33,830	1,051	159,161	13,611	1,451	1,968	202,435	5,940	52,487	Elections	1,554	66,270	13,725	50,897	6,074	133,448	187,340	6,183	22,978	6,862	1,205,928
Health (not hospitals)	15,794,812	237,713	166,769	752,514	342,132	530,432	1,196,058	712,330	114,368	41,034	243,097	1,198,634	332,360	1,338,780	Health (not hospitals)	20,508	160,993	98,088	466,217	672,280	6,482,340	154,749	359,933	114,509	58,974	15,794,812
Weed and pest control	6,507,467	171,406	283,728	364,997	309,509	289,620	209,380	574,048	200,238	221,334	183,641	496,221	336,609	518,435	Weed and pest control	38,467	307,571	240,558	311,277	168,918	402,256	387,822	173,989	171,451	145,992	6,507,467
Libraries	12,254,120	412,185	215,813	1,520,387	289,427	314,693	178,655	568,109	119,805	108,525	201,021	1,261,918	523,844	883,602	Libraries	64,378	614,341	208,076	440,931	654,126	1,961,015	962,052	520,774	86,656	143,787	12,254,120
Fair and events centers	5,050,340	167,554	55,509	198,200	212,875	-	47,615	203,446	54,157	54,785	52,480	246,111	428,080	928,753	Fair and events centers	36,650	189,634	63,230	160,631	83,561	1,297,481	380,298	86,071	57,749	45,470	5,050,340
County or district hospitals	14,400,806	514,219	850,249	5,022,130	300,435	562,550	-	-	-	53,752	275,461	-	1,363,799	-	County or district hospitals	282,092	1,125,990	209,528	55,685	-	2,372,355	1,188,431	-	179,825	44,305	14,400,806
County of district airports	2,760,882	44,500	73,218	600,293	40,212	54,784	-	-	-	6,059	5,589	20,000	78,070	1,437,358	County of district airports	-	-	-	13,234	38,097	152,644	-	129,741	-	67,083	2,760,882
Fire protection	10,367,293	106,089	270,829	1,655,336	238,932	294,399	41,754	729,697	248,565	160,757	119,667	586,874	336,250	814,321	Fire protection	79,688	1,034,418	153,277	364,163	415,365	618,376	814,251	754,667	303,829	225,789	10,367,293
Protective inspections	367,938	-	-	-	-	-	-	-	-	-	-	367,938	-	-	Protective inspections	-	-	-	-	-	-	-	-	-	-	367,938
Solid waste and landfill	7,071,788	-	189,444	771,920	184,085	342,434	15,161	906,794	-	24,008	-	-	546,060	-	Solid waste and landfill	-	820,633	-	-	444,038	1,018,222	1,091,656	388,145	312,787	16,401	7,071,788
Natural resources	2,733,838	73,704	121,651	60,000	350,306	55,565	130	128,598	78,867	-	91,812	551,044	-	40,317	Natural resources	40,548	57,927	120,279	534,352	-	26,292	92,349	223,117	57,297	29,683	2,733,838
Parks, recreation, museums	12,544,401	-	139,489	4,732,460	468,526	385,052	73,685	549,990	500	131,667	258,401	107,787	79,000	514,893	Parks, recreation, museums	-	589,039	106,315	130,780	278,506	1,089,934	2,227,764	417,424	91,044	172,145	12,544,401
County administration	25,315,419	340,659	253,663	2,121,035	1,394,136	338,046	371,982	671,405	550,969	302,002	126,260	4,606,250	1,481,714	2,364,092	County administration	157,856	1,751,855	676,736	173,834	841,850	1,377,598	3,096,242	1,361,880	720,798	234,557	25,315,419
Social services	11,338,596	168,296	112,515	1,920,664	327,285	327,622	20,378	2,494,274	54,476	24,062	20,299	701,267	129,371	1,478,595	Social services	10,806	33,500	83,608	104,597	60,405	1,456,725	883,477	551,911	85,482	288,981	11,338,596
Other	1,162,808	62,862	11,797	441,524	-	14,140	-	17,295	43,745	5,500	82,276	57,727	82,898	18,936	Other	10,012	-	19,500	189,603	-	362	1,322	68,019	29,541	5,749	1,162,808
Total Costs	253,551,599	6,368,212	5,514,641	36,629,961	8,023,866	7,262,090	4,466,982	15,144,110	3,343,871	3,071,065	3,724,806	23,651,617	10,247,590	22,214,047	Total Costs	1,823,897	12,528,868	4,424,112	7,745,190	8,032,510	29,430,352	20,601,364	11,601,526	4,312,796	3,388,126	253,551,599
Population - 1990 census	453,589	30,797	10,525	29,370	16,659	11,128	5,294	33,662	12,373	4,809	6,145	73,142	12,625	61,226	Population - 1990 census	2,499	23,178	8,145	23,562	4,843	38,823	11,173	18,705	8,388	6,518	453,589
Average net cost per person	559	207	524	1247	482	653	844	450	270	639	606	323	812	363	Average net cost per person	730	541	543	329	1659	758	1844	620	514	520	559
BONDED INDEBTEDNESS															BONDED INDEBTEDNESS
General County Debt	25,542,955	850,000	2,207,955	7,905,000	-	-	-	-	-	-	-	-	1,675,000	-	General County Debt	1,050,000	7,080,000	-	-	-	-	4,775,000	-	-	-	25,542,955
School District Debt	201,890,517	9,735,000	4,770,000	20,905,000	5,925,000	425,000	2,798,904	14,580,000	-	6,050,000	-	6,905,000	16,995,000	12,676,613	School District Debt		8,220,000	160,000	3,640,000	8,660,000	30,590,000	8,925,000	34,630,000	1,955,000	3,345,000	201,890,517
Misc. Special District Debt	2,900,000	-	-		-	-	525,000	-	-	-	-		-	-	Misc. Special District Debt	-	-	-	-	-	2,375,000	-			-	2,900,000
Total Bonded Indebtedness	230,333,472	10,585,000	6,977,955	28,810,000	5,925,000	425,000	3,323,904	14,580,000	-	6,050,000	-	6,905,000	18,670,000	12,676,613	Total Bonded Indebtedness	1,050,000	15,300,000	160,000	3,640,000	8,660,000	32,965,000	13,700,000	34,630,000	1,955,000	3,345,000	230,333,472
Information for this abstract was drawn from thee reports of the county clerks and treasurers

	City and Town Financial Information					City and Town Financial Information					City and Town Financial Information

City and Town Revenues					Revenue From Taxes, Licenses, Permits & Other						Salary and Other		Purchase of Equipment,	Total Expenditures
						1995	1996	1997	1998	City and Town Expenditures	Current Expenses	Construction	Land & Buildings	All Categories
Intergovernmental Revenues					Part 1 Current Property Tax	7,586,552	8,128,056	8,646,045	9,225,167		1995	1996	1997	1998
Federal Revenues	1995	1996	1997	1998	Deliquent Property Tax	31,865	29,614	25,677	43,796	Financial Administration	8,716,275	53,349	591,504	9,361,128
PILT Grants-Fed Direct	10,392	7,930	6,350	6,950	County Auto Tax	2,623,986	2,900,299	3,039,907	3,104,660	Judicial & Legal	4,236,273		12,981	4,249,254
Federal Housing & Urban Renew.	3,366,027	3,633,170	3,127,211	3,150,112	Other	100,104	128,805	115,201	161,199	General Public Buildings	3,764,068	263,357	2,461,685	6,489,110
Water Grants	-	361,529	17,408	29,865	Franchise Fees	5,738,410	6,063,717	6,170,127	6,398,712	Central Administration	12,184,312	2,330,703	1,188,646	15,703,661
Electric Grants	-	176,000			Building Permits	2,107,138	2,487,017	2,455,007	2,194,629	Libraries	29,316			29,316
Federal Grants other	2,886,159	3,619,272	3,300,491	3,784,956	Lodging Tax-Local Option	475,496	424,348	420,904	428,678	Public Welfare	3,196,247	1,875	142,073	3,340,195
					Dog Licenses	89,376	115,447	96,769	106,876	Health Administration	163,969		12,295	176,264
Total Federal Revenue	6,262,578	7,797,901	6,451,460	6,971,883	Business Licenses & Permits	1,358,371	1,809,854	1,516,804	1,565,334	Payments to Hospitals				-
					Optional 1% tax	24,967,291	31,708,079	34,822,127	42,812,691	Health other than Hospitals	743,536	165,028	71,718	980,282
From State of Wyoming					Other	1,375,349	887,964	881,183	1,729,295	Highways, Streets & Alleys	21,438,494	12,367,221	2,753,404	36,559,119
Veteran's Exemption	44,215	122,188	1,181,137	55,081						Municipal Airports	707,831	789,177	358,288	1,855,296
Municipal share/State Sales Tax	58,241,653	58,073,874	59,372,694	59,336,422	Total Revenue From Taxes,					Parking Facilities	268,014			268,014
Municipal share/State Cigarette Tax	3,936,484	3,986,061	4,187,131	4,510,164	Licenses, Permits	46,453,938	54,683,200	58,189,751	67,771,037	Police	37,845,643	114,497	1,872,715	39,832,855
Municipal share/State Min.Royalties	17,072,384	17,365,512	18,633,095	16,802,506						Fire Department	15,292,881	731,926	1,444,204	17,469,011
Severance Tax	16,148,559	10,727,030	16,296,393	17,510,451	Charges for Services & Miscellaneous Revenue					Corretions	212,364			212,364
Street&Hwy State Gas Tax	3,664,731	3,464,048	3,517,221	3,522,342						Protective Inspection	2,554,634	201,129	93,922	2,849,685
State Health & Mental Hlth Grants	296,901	326,858	325,878	439,961	Water Utility Charges	40,421,002	41,147,148	44,420,309	45,336,101	Sewers and Sewage Disposal	17,656,091	6,745,075	1,467,407	25,868,573
State Aid for Housing or Urban Ren.	79,106	6,075	260,251	203,528	Electric Utility Charges	24,155,270	26,112,534	25,890,293	25,163,341	Garbage Collection	12,457,737	113,708	1,636,784	14,208,229
State Water Grants	1,421,735	4,752,367	10,701,915	7,584,502	Airport Charges	264,975	278,343	263,638	235,055	Parks and Recreation	19,657,186	7,503,572	1,247,216	28,407,974
State Electric Grats	173,021	2,223,316	35,718		Housing & Urban Revenew Chgs	208,602	169,537	197,811	173,856	Housing & Community Development	2,661,661	662,668	1,099,671	4,424,000
Other St. Aid: Airport Grants	677,275	266,853	754,456	692,462	Parks & Recreation Charges	4,995,063	5,887,025	5,539,041	5,831,943	Interest-Water Utility Debt	3,532,413	386,488		3,918,901
Aircraft Fuel Sales Tax	9,742	8,951	29,579	1,107,070	Sewerage Charges	20,792,716	22,264,940	23,445,600	23,922,354	Interest - Electric Utility Debt	36,886			36,886
Parks & Recreation Grants	810,862	890,473	116,298	82,487	Garbage & Trash Collection Chg.	16,282,363	17,615,612	18,215,367	20,256,432	Interest all other	757,314	143,062		900,376
Law Enforcement Assistance Grant	209,904	325,099	411,340	479,724	Municipal Court	3,789,239	3,745,024	4,335,393	4,280,196	Water Utilitity Expenditures	34,730,529	5,710,568	2,448,632	42,889,729
Special Fuels Tax	470,457	431,206	550,716	668,399	Highway Charges	48,812	57,396	28,813	31,042	Electric Utilitity Expenditures	23,085,389	1,811,707	781,890	25,678,986
JTPA and SYEP	291,076	374,622	176,842	117,936	Cemetary Charges	558,026	547,350	566,031	593,697	Cemetary	1,905,045	44,054	110,976	2,060,075
Economic Development (CDBG)	1,288,292	1,772,422	2,100,375	1,753,106	Other Charges	1,144,745	2,205,616	2,019,260	1,877,083	Animal control	1,899,781	25,683	20,515	1,945,979
Highway Safety Grants	290,097	162,097	181,479	212,042	Other Charges	1,281,772	844,590	984,543	1,107,922	Weed & Pest Control	2,224,157		12,053	2,236,210
Waste Treatment Grants	897,246	139,230	721,697	836,737	Other Charges	1,341,268	711,657	4,036,410	584,643	Economic Development	1,122,085	100,017	63,553	1,285,655
Civil Defense Grants	17,615	37,745	13,478	16,094	Special Assessments	662,129	534,471	1,124,427	796,501	Insurance	1,472,455			1,472,455
Refund of gas taxes paid by Mun.	20,283	6,192	9,537	398,922	Receipts from Sale of Property	951,962	418,869	592,217	437,617	Employee Benefits	2,320,582			2,320,582
State for Police Retirement	372,650	372,650	372,650	372,650	Interest Earnings	13,939,488	15,653,539	17,603,999	16,885,582	Other	5,667,490	393,547	119,022	6,180,059
State PILT	142,757	23,461	15,080	57,671	Rents & Royalties	852,162	738,576	1,003,144	513,675	Other	5,173,610	1,440,755	100,028	6,714,393
Other State Grants	5,461,339	5,109,175	6,439,825	8,500,102	Misc other Revenue (see report)	1,788,021	1,888,775	2,689,017	4,548,481	Other	4,577,802	34,227	579,091	5,191,120
Other State Grants	5,167,266	2,947,704	3,606,224	4,600,743	Misc other Revenue (see report)	2,629,221	3,624,854	2,378,879	2,402,229	Other	3,106,626	61,037	57,688	3,225,351
Other State Grants	2,684,778	2,172,082	10,710,481	510,101	Misc other Revenue (see report)	3,647,127	2,960,356	3,664,648	3,329,186	Other	1,561,709	5,438,042	1,882,706	8,882,457
Other State Grants	53,750	414,074	584,273	4,148	Misc other Revenue (see report)	4,002,888	4,490,918	1,425,497	4,957,614	Other	1,806,851			1,806,851
					Misc other Revenue (see report)	5,378,070	1,076,820	135,489	188,780	Other	1,050,337			1,050,337
Total From State	119,944,178	116,501,365	141,305,763	130,375,351	Misc other Revenue (see report)	1,264,410	2,988,059	17,675	350,539	Other	300			300
					Misc other Revenue (see report)	736,909	1,927,845	357,391	15,847
Revenues from Other Local Governments										Total	259,817,893	47,632,472	22,630,667	330,081,032

		City and Town Financial Information

CASH AND INVESTMENTS - 1998
CASH ON HAND - 1998	Cash on Hand	Certificates of Deposit	Other Investments	Total Cash & Investments		Other Information - 1998
General Fund	35,435,777	60,368,908	30,879,226	126,683,911		TOTAL SALARIES AND WAGE	$105,234,963
Special Revenue Funds	19,454,652	21,038,721	195,762	40,689,135
Fiduciary Funds	3,660,344	22,228,960	35,772,836	61,662,140		CONTRACTUAL SERVICES	$ 53,680,913
Debt Service Funds	1,425,804	1,241,039	3,092,181	5,759,024
Capitol Projects	3,512,024	28,030,884	2,977,750	34,520,658		MILL LEVY ASSESSMENTS
Special Assessment Funds	329,886	965,541	478,019	1,773,446		Maximum Assessed	29.24 mills
Enterprise Funds	35,219,759	37,516,957	15,484,293	88,221,009		Average Assesses	7.96 mills
Other	7,575,015			7,575,015
				366,884,338

LONG TERM DEBT - 1998	SEWER	WATER	ELECTRIC	INDUSTRIAL REVENUE GONDS	OTHER	TOTAL LONG TERM DEBT	SHORT TERM DEBT
Outstanding beginning of fiscal year	18,303,526	70,806,291	1,972,987	2,684,350	21,771,685	115,538,839	639,907
Issued during fiscal year	8,715,180	26,974,850	1,000,000		2,021,216	38,711,246
Retired during fiscal year	(552,452)	(25,632,796)	(42,914)	(527,150)	(3,657,954)	(30,413,266)
Outstanding end of fiscal year	21,005,482	66,153,315	2,913,845	2,157,200	19,735,342	111,965,184	440,376
Revenue Debt Outstanding	17,833,535	29,887,788	260,454		15,036,922	63,018,699
General Obligation Debt Outstanding	5,851,542	34,370,346		265,000	1,021,540	41,508,428
						Note: The 1998 report includes all cities
Subsidies provided to Enterprises Funds for 998 shown by type of operation.						and towns in the state except for:
Sanitation	503,888		Ice Arena	148,986		Albin Jackson
Wastewater System	94,628		Ski Area	317,834		Alpine Lagrange
Electric System	-		Cable TV	-		Bairoil Lusk
Water System	235,965		Golf Course	178,572		Burlington Manderson
Landfill	45,174		Civic Center	770,050		Byron Meeteetsee
			Totals	2,295,097		Granger Superior
						Guernsey

]

INTERNET AND CATALOG SALES

Insert #	Heading	File Name	File Type	# of Pages in File	Reference
1.	Appendix	Appendices	MW 97	2
2.	Enrolled Act No. 56, Senate	Act creating TR2000	MW97	4
3.	Appointments to the Tax Reform 2000 Committee	Appointments to TR 2000	MW97	2
4.	Tax Reform 2000 Meeting Dates and Locations	Meeting Dates	MW97	1
5.	State of Wyoming Tax Reform 2000 Committee Statement of Revenues and Expenditures	FinStmnt	ME97	1
6.	Criteria For Determining and Evaluating State and Local Revenue Options	Criteria Report	MW97	2
7.	Committee Options for Tax Reform Compared to the Committee’s Criteria	Matrixcomp	MW97	9
8.	Revenue Sources …….	Appenrevsources	ME97	2
9.	Presenters Tax Reform 2000 Meetings 1997-1998	Presenters	MW97	22
10.	Property Taxes	Property Tax	MW97	23
11.	Mineral Taxes	Mineral Tax	MW97	18
12.	Sales and Use Tax Composition	Sale Tax	MW97	24
13.	Gasoline and Fuel Tax Composition	Fuel Tax	MW97	4
14.	Cigarette and Tobacco Tax Composition	Cigarette Tax	MW97	11

Insert #	Heading	File Name	File Type	# of Pages in File	Reference
15.	Liquor and Malt Beverage Excise Tax	Liquor Tax	MW97 MW97	11
16.	Corporate Franchise Tax Fact Sheet	Corporate Tax		2
17.	Insurance Premium Tax	Insurance Premium	MW97	2
18.	Wyoming Estate Tax	Estate Tax	MW97	2
19.	Distribution of Tax Burden – Chart A	equityappen.	ME97	3
20.					Refer to: http://www.state.nd.us/taxdpt/pubs/commissioners/98redbook.pdf Page 16
21.		stability appendix Sheet 1 – Severance Tax Sheet 2 – Sales Tax Sheet 3 – Assessed Valuation	ME97	4
22.		Tax Balance Sheet 1 – Income Tax Sheet 2 – Chart Income Tax Sheet 3 – Surrounding Sheet 4 – Chart Surrounding Sheet 5 – Mineral Sheet 6 – Chart Mineral	ME97	6

Insert #	Heading	File Name	File Type	# of Pages in File	Reference
23.	State and Local Government Direct General Expenditures Per Capita 1995-1996	Expcompapp	ME97	2
24.					Refer to: http://www.state.nd.us/taxdpt/pubs/commissioners/98redbook.pdf Page 14-15
25.	Tax Reform 2000 Questions for Discussion	Questionaire	MW97	9
26.	A Business Development Plan for Wyoming	Busdevplan	MW97	5
27.	Susan Bigelow representing WEDA	Susan Bigelow	MW97	6
28.	Gross State Product (GSP in current dollars)	GSP explanation	MW97	4
29.		Surrounding States Sheet 1 – Demo Sheet 2 – GSP Sheet 3 – Empl. Sheet 4 – indus Sheet 5 - Wage	ME97	17
30.		Mineralstates Sheet 1 – Demo Sheet 2 – GSP Sheet 3 – Mincomp Sheet 4 – Empl. Sheet 5 – indus Sheet 6 - Wage	ME97	6
Insert #	Heading	File Name	File Type	# of Pages in File	Reference
31.		woodruff	MW97	1
32.		No income Sheet 1 – Demo Sheet 2 – GSP Sheet 3 – Empl. Sheet 4 – indus Sheet 5 – wage	ME97	17
33.		PWMTF Sheet 1 – Sevdist Sheet 2 – Trstfund Sheet 3 – leginv Sheet 4 - Intcomp	ME97	5
34.		mktvalues Sheet 1 – Mktval Sheet 2 - Percentage	ME97	4
35.		tax relief att opin	MW97	1
36.					Refer to: http://legisweb.state.wy.us/1999inte/revexp/macro2.htm Page 113-127
37.	Report to the Tax Reform 2000 Committee	TR1K Final text	MW97	11
38.		T2000Report 3	Powerpt	23
39.		tax 20001.ppt	Powerpt	14

Insert #	Heading	File Name	File Type	# of Pages in File	Reference
40.		localgovt Sheet 1-Crevsource Sheet 2-Cexpenses Sheet 3-C&Trevdist Sheet 4-C&TFininfo Sheet 5-Cash&Debt	ME97	7
41.		SenIntLaw	MW97	4
42.		Mapbursts	MW97	13
43.	Services Exempt in Wyoming	STexappen	MW97	3
44.	Quantification of Wyoming’s Sales Tax Exemptions	Pitkin Report	MW97	3
45.		Pitkin Tables Sheet 1 – Table 1 Sheet 2 – Table 2 Sheet 3 – Table 3	ME97	6
46.		rail tax	MW97	2
47.	Real Estate Transfer Tax	RExfer tax	MW97	8
48.		att gen inc tax	MW97	2
49.	1996 Income Disbursement in Wyoming	IncDist Sheet 1 – IncDisb. Sheet 2 – Statinc97 Sheet 3 – Statinc96	ME97	7
50.	State Individual Income Estimates	inctax Sheet 1 – txinc Sheet 2 – adjinc Sheet 3 – Prop & ST ded	ME97	3

Insert #	Heading	File Name	File Type	# of Pages in File	Reference
51.	Wyoming Department of Revenue State Individual Income Tax Estimate	DeptRevIT	MW97	6
52.		DeptRev IT	Powerpt	11
53.		RevenueA	ME97	3
54.	Temporary Nuclear Fuel Rod Storage	Owl Creek Energy	MW97	3
55.	State Lottery	Lottery	MW97	6
56.	Earmarking of State Taxes and Federal Mineral Royalties	Earmarks	MW97	9
57.					Refer to: http://legisweb.state.wy.us/1999inte/revexp/macro2.htm Page 1-111
58.	Property Tax Exemptions Further Study	Prop Tax Ex	MW97	7
59.	Gross Receipts Taxes	Gross Receipts Tax	MW97	9
60.					Refer to: http://www.state.nv.us/taxation/bustax.htm
61.	Public Utilities Taxes	Pubutil	MW97	5
62.	Local Tax Options	Locatxopt	MW97	5
63.	State Lodging Tax	State Lodging Tax	MW97	2
64.	Tax Structure of States without the Three Legged Stool Tax Structure	3leggedstool	MW97	7
65.	Washington Business & Occupation Tax	Other States	MW97	17
66.	The Impact of Federal Tax Reform	FedTax	MW97	2
67.	Bibliography	Bibliography	MW97	9

Joint WAM/WCCA Committee

on Tax Reform 2000

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