H.B. No. 0232

Economic development-excise taxes.

Sponsored By: Representative(s) Buchanan, Bagby, Childers, Hageman, Latta, Martin, Olsen, Petersen, Powers and Walsh and Senator(s) Decaria, Meier and Townsend

AN ACT relating to taxation and revenue; authorizing local governments to impose excise taxes for economic development as specified; providing for distribution, specifying conditions; amending related provisions; and providing for an effective date.

1/14/2005 Bill Number Assigned

1/17/2005 H Received for Introduction

1/18/2005 H Introduced and Referred to H09

1/31/2005 H09 Recommended Amend and Do Pass

ROLL CALL

Ayes: Representative(s) Brechtel, Esquibel, Hammons, Harvey, Hinckley, Latta, Lockhart, Quarberg and Samuelson

Ayes 9 Nays 0 Excused 0 Absent 0 Conflicts 0

1/31/2005 H Placed on General File

HB0232HS001/ADOPTED

Page 1-line 2 Delete "impose" insert "use excise taxes and impose additional".

Page 1-line 9 Delete "39-15-203(a)" insert "39-15-203(a)(i)(C) and".

Page 1-line 11 Delete "39-15-211(a)" insert "39-15-211(a)(intro) and (i) by creating a new subparagraph (C) and".

Page 1-line 12 Delete "39-16-203(a)" insert "39-16-203(a)(i)(C) and".

Page 1-line 14 After "39-16-211(a)(intro)" insert "and (i) by creating a new subparagraph (C)".

Page 2-after line 5 Insert:

"(i) The following provisions apply to imposition of the general purpose excise tax under W.S. 39‑15‑204(a)(i):

(C) The proposition may be submitted at an election held on a date authorized under W.S. 22‑21‑103. A notice of election shall be given in at least one (1) newspaper of general circulation published in the county in which the election is to be held, and the notice shall specify the object of the election. The notice shall be published at least once each week for a thirty (30) day period preceding the election. At the election the ballots shall contain the words "for the county sales and use tax" and "against the county sales and use tax". If a portion of the proceeds from the tax will be used for economic development as provided by W.S. 39-15-211(a)(i), the ballot shall contain the words "a portion of the tax proceeds shall be used for economic development" in a clear and appropriate manner. If the proposition is approved the same proposition shall be submitted at subsequent general elections as provided in this subparagraph until the proposition is defeated. If the tax proposed is approved after July 1, 1989, the same proposition shall be submitted at every other subsequent general election until the proposition is defeated. However in those counties where the tax is not in effect, the county commissioners with the concurrence of the governing bodies of two‑thirds (2/3) of the municipalities may establish the initial term of the tax at two (2) years. If the term of the tax is limited to two (2) years, the term of the tax shall be stated in the proposition submitted to the voters. If approved, the proposition shall be submitted at the next general election and at every other subsequent general election thereafter until the proposition is defeated;".

Page 9-after line 4 Insert:

"(i) For revenues collected under W.S. 39‑15‑204(a)(i):

(C) Notwithstanding subparagraph (B) of this paragraph, a county and its cities and towns receiving distributions under this paragraph may expend not to exceed twenty-five percent (25%) of the amount received under subparagraph (B) of this paragraph for the purposes of economic development provided:

(I) The intent to use a portion of the amount distributed for economic development was indicated by specific language on the ballot as provided by W.S. 39-15-203(a)(i)(C) or the enactment of a resolution or ordinance stating that a portion of the proceeds would be used for "economic development";

(II) The county has not imposed a tax under W.S. 39-15-204(a)(vi).".

Page 10-after line 11 Insert:

"(i) The following provisions apply to imposition of the general purpose excise tax under W.S. 39‑16‑204(a)(i):

(C) The proposition may be submitted at an election held on a date authorized under W.S. 22‑21‑103. A notice of election shall be given in at least one (1) newspaper of general circulation published in the county in which the election is to be held, and the notice shall specify the object of the election. The notice shall be published at least once each week for a thirty (30) day period preceding the election. At the election the ballots shall contain the words "for the county sales and use tax" and "against the county sales and use tax". If a portion of the proceeds from the tax will be used for economic development as provided by W.S. 39-16-211(a)(i), the ballot shall contain the words "a portion of the proceeds will be used for economic development" in a clear and appropriate manner. If the proposition is approved the same proposition shall be submitted at subsequent general elections as provided in this subparagraph until the proposition is defeated. If the tax proposed is approved after July 1, 1989, the same proposition shall be submitted at every other subsequent general election until the proposition is defeated. However in those counties where the tax is not in effect, the county commissioners with the concurrence of the governing bodies of two‑thirds (2/3) of the municipalities may establish the initial term of the tax at two (2) years. If the term of the tax is limited to two (2) years, the term of the tax shall be stated in the proposition submitted to the voters. If approved, the proposition shall be submitted at the next general election and at every other subsequent general election thereafter until the proposition is defeated;".

Page 17-after line 15 Insert:

"(i) For revenues collected under W.S. 39‑16‑204(a)(i):

(C) Notwithstanding subparagraph (B) of this paragraph, a county, city or town receiving distributions under this paragraph may expend not to exceed twenty-five percent (25%) of the amount received under subparagraph (B) of this paragraph for the purposes of economic development provided:

(I) The intent to use a portion of the amount distributed for economic development was indicated by specific language on the ballot as provided by W.S. 39-16-203(a)(i)(C) or the enactment of a resolution or ordinance stating that a portion of the proceeds would be used for "economic development";

(II) The county has not imposed a tax under W.S. 39-16-204(a)(v).". LOCKHART, CHAIRMAN

2/3/2005 H Passed CoW

2/4/2005 H Passed 2nd Reading

2/7/2005 H Laid Back Pursuant to HR 9-3

2/8/2005 H Passed 3rd Reading

ROLL CALL

Ayes: Representative(s) Alden, Anderson, R., Bagby, Barnard, Berger, Brechtel, Brown, Buchanan, Bucholz, Childers, Cohee, Davison, Diercks, Edwards, Esquibel, Gay, Gilmore, Gingery, Goggles, Hageman, Hammons, Harshman, Harvey, Hastert, Hinckley, Iekel, Illoway, Jones, Landon, Latta, Lockhart, Lubnau, Luthi, Martin, McOmie, Meuli, Miller, Morgan, Olsen, Osborn, Pedersen, Petersen, Philp, Powers, Quarberg, Reese, Samuelson, Semlek, Simpson, Slater, Thompson, Walsh, Warren, Wasserburger, White and Zwonitzer.

Nays: Representative(s) Robinson

Excused: Representative(s) Jackson, Jorgensen and Watt.

Ayes 56 Nays 1 Excused 3 Absent 0 Conflicts 0

2/9/2005 S Received for Introduction

2/9/2005 S Introduced and Referred to S09

2/15/2005 S09 Recommended Amend and Do Pass

ROLL CALL

Ayes: Senator(s) Coe, Hawks, Jennings, Townsend and Vasey

Ayes 5 Nays 0 Excused 0 Absent 0 Conflicts 0

2/15/2005 S Placed on General File

HB0232SS001/ADOPTED (TO ENGROSSED COPY)

Page 10-line 7 Delete line through "(.5%)" insert "one-quarter of one percent (.25%)".

Page 20-line 24 Delete line through "(.5%)" insert "one-quarter of one percent (.25%)". HAWKS, CHAIRMAN

2/16/2005 S Laid Back Without Prejudice

HB0232SW001/ADOPTED (TO ENGROSSED COPY)

Page 9-after line 14 Insert and renumber:

"(G) In no event shall any of the revenue collected from the tax imposed under this paragraph be expended, either directly or indirectly, to finance or involuntarily acquire any public utility as defined in W.S. 37-1-101 or any telecommunications system by condemnation or other legal process.".

Page 20-after line 8 Insert and renumber:

"(G) In no event shall any of the revenue collected from the tax imposed under this paragraph be expended, either directly or indirectly, to finance or involuntarily acquire any public utility as defined in W.S. 37-1-101 or any telecommunications system by condemnation or other legal process.". COE

HB0232SW002/ADOPTED (TO ENGROSSED COPY)

Page 3-line 23 After "(A)" delete balance of line.

Page 3-line 24 Delete "of this paragraph,".

Page 6-line 8 Delete "or under subparagraph (F) of this".

Page 6-line 9 Delete "paragraph".

Page 7-lines 22 through 24 Delete and renumber.

Page 8-lines 1 through 24 Delete.

Page 9-lines 1 through 5 Delete.

Page 9-line 7 Delete "(V)" insert "(F)"; delete "in the".

Page 9-lines 8 through 11 Delete.

Page 9-line 12 Delete through "terminated".

Page 14-line 12 After "(A)" delete balance of line.

Page 14-line 13 Delete "of this paragraph,".

Page 16-line 21 Delete "or under subparagraph (F) of this".

Page 16-line 22 Delete "paragraph".

Page 17-line 10 Delete "or under subparagraph (F)" insert ";".

Page 17-line 11 Delete.

Page 18-lines 14 through 22 Delete and renumber.

Page 19-lines 1 through 22 Delete.

Page 20-line 1 Delete "(V)" insert "(F)"; delete "in the".

Page 20-lines 2 through 5 Delete.

Page 20-line 6 Delete through "terminated". SCHIFFER

HB0232SW003/ADOPTED (TO ENGROSSED COPY)

Page 2-line 24 Delete "portion" insert "(portion or specific percentage)".

Page 13-line 10 Delete "portion" insert "(portion or specific percentage)". MEIER, SESSIONS

2/18/2005 S Passed CoW

2/22/2005 S Passed 2nd Reading

2/23/2005 S Passed 3rd Reading

ROLL CALL

Ayes: Senator(s) Aullman, Barrasso, Boggs, Burns, Cooper, Decaria, Hanes, Hawks, Jennings, Job, Johnson, Massie, Meier, Mockler, Nicholas, Northrup, Peck, Ross, Scott, Sessions, Townsend, Vasey and Von Flatern.

Nays: Senator(s) Anderson, J., Case, Coe, Geis, Hines, Larson and Schiffer.

Ayes 23 Nays 7 Excused 0 Absent 0 Conflicts 0

2/25/2005 H Did Not Concur

ROLL CALL

Ayes: Representative(s) Alden

Nays: Representative(s) Anderson, R., Bagby, Barnard, Berger, Brechtel, Brown, Buchanan, Bucholz, Childers, Cohee, Davison, Diercks, Edwards, Esquibel, Gay, Gilmore, Gingery, Goggles, Hageman, Hammons, Harshman, Harvey, Hastert, Iekel, Illoway, Jackson, Jones, Landon, Latta, Lockhart, Lubnau, Luthi, Martin, McOmie, Meuli, Morgan, Olsen, Osborn, Pedersen, Petersen, Philp, Powers, Quarberg, Reese, Robinson, Samuelson, Semlek, Simpson, Slater, Thompson, Walsh, Warren, Watt, White and Zwonitzer.

Excused: Representative(s) Hinckley, Jorgensen, Miller and Wasserburger.

Ayes 1 Nays 55 Excused 4 Absent 0 Conflicts 0

2/25/2005 H Appointed JCC01 Members

Representative(s) Lockhart, Buchanan and Robinson

2/25/2005 S Appointed JCC01 Members

Senator(s) Hawks, Decaria and Geis

2/28/2005 H Adopted HB0232JC01

ROLL CALL

AYES: Representative(s) Alden, Anderson, R., Bagby, Barnard, Berger, Brechtel, Brown, Buchanan, Bucholz, Childers, Cohee, Davison, Edwards, Esquibel, Gay, Gilmore, Gingery, Goggles, Hageman, Hammons, Harshman, Harvey, Hastert, Hinckley, Iekel, Illoway, Jackson, Jones, Landon, Latta, Lockhart, Lubnau, Luthi, Martin, McOmie, Meuli, Miller, Morgan, Olsen, Osborn, Pedersen, Petersen, Philp, Powers, Quarberg, Reese, Robinson, Samuelson, Semlek, Simpson, Slater, Thompson, Walsh, Warren, Wasserburger, Watt, White, Zwonitzer.

EXCUSED: Representative(s) Diercks, Jorgensen.

Ayes 58 Nays 0 Excused 2 Absent 0 Conflict 0

3/1/2005 S Adopted HB0232JC01

ROLL CALL

Ayes: Senator(s) Anderson, J., Aullman, Barrasso, Boggs, Burns, Coe, Cooper, Decaria, Geis, Hanes, Hawks, Jennings, Job, Johnson, Larson, Massie, Meier, Mockler, Nicholas, Northrup, Peck, Ross, Schiffer, Scott, Sessions, Townsend, Vasey and Von Flatern.

Nays: Senator(s) Case and Hines.

Ayes 28 Nays 2 Excused 0 Absent 0 Conflicts 0

HB0232JC01/AA ADOPTED (TO ENGROSSED COPY)

Adopt the following Senate amendments:

HB0232SS001/AE

HB0232SW001/AE

HB0232SW002/AE

Delete the following Senate amendments:

3/1/2005 Assigned Number HEA No. 0124

3/2/2005 H Speaker Signed HEA No. 0124

3/2/2005 S President Signed HEA No. 0124

3/11/2005 Governor Signed HEA No. 0124

3/11/2005 Assigned Chapter Number

Chapter No. 0239 Session Laws of Wyoming 2005.