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H.B. No. 0093 |
Sales tax on food-permanent exemption 2. |
Sponsored By: Representative(s) Anderson, R., Martin, Miller, Semlek and Walsh and Senator(s) Meier
AN ACT relating to taxation and revenue; removing the sales and use tax on food as specified; amending the sales and use tax distribution formula; repealing the optional reduction in sales and use tax rate based upon the general fund balance to stabilize revenue as specified; and providing for an effective date.
1/2/2007 Bill Number Assigned
1/9/2007 H Received for Introduction
1/11/2007 H Introduced and Referred to H03
1/15/2007 H03 Recommended Amend and Do Pass
ROLL CALL
Ayes: Representative(s) Anderson, R., Lubnau, Madden, Miller, Semlek, Walsh and Zwonitzer, Dv.
Nays: Representative(s) Esquibel, K. and Gilmore
Ayes 7 Nays 2 Excused 0 Absent 0 Conflicts 0
1/15/2007 H Placed on General File
1/16/2007 H Rereferred to H03
1/22/2007 H03 Recommended Amend and Do Pass
ROLL CALL
Ayes: Representative(s) Anderson, R., Esquibel, K., Gilmore, Lubnau, Madden, Miller, Semlek, Walsh and Zwonitzer, Dv.
Ayes 9 Nays 0 Excused 0 Absent 0 Conflicts 0
1/22/2007 H Rereferred to H02
1/23/2007 H02 Recommended Do Pass
ROLL CALL
Ayes: Representative(s) Berger, Harshman, Jones, Jorgensen, Petersen, Philp and Warren
Ayes 7 Nays 0 Excused 0 Absent 0 Conflicts 0
1/23/2007 H Placed on General File
That Substitute No. 1 for HB0093 DO Pass. ANDERSON, R., CHAIRMAN
1/23/2007 H Passed CoW
1/24/2007 H Passed 2nd Reading
1/25/2007 H Passed 3rd Reading
ROLL CALL
Ayes: Representative(s) Alden, Anderson, R., Bagby, Berger, Blake, Brechtel, Brown, Buchanan, Childers, Cohee, Craft, Davison, Dockstader, Edmonds, Edwards, Esquibel, F., Esquibel, K., Gentile, Gilmore, Gingery, Goggles, Hallinan, Hammons, Harshman, Harvey, Iekel, Illoway, Jaggi, Jones, Jorgensen, Landon, Lockhart, Lubnau, Madden, Martin, McOmie, Mercer, Meyer, Millin, Olsen, Petersen, Philp, Quarberg, Samuelson, Semlek, Shepperson, Simpson, Slater, Steward, Teeters, Thompson, Throne, Wallis, Walsh, Warren, White, Zwonitzer, Dn. and Zwonitzer, Dv.
Nays: Representative(s) Diercks
Excused: Representative(s) Miller
Ayes 58 Nays 1 Excused 1 Absent 0 Conflicts 0
1/29/2007 S Received for Introduction
1/29/2007 S Introduced and Referred to S03
2/1/2007 S03 Recommended Amend and Do Pass
ROLL CALL
Ayes: Senator(s) Anderson, J., Jennings, Mockler and Ross
Nays: Senator(s) Case
Ayes 4 Nays 1 Excused 0 Absent 0 Conflicts 0
2/1/2007 S Rereferred to S02
2/8/2007 S02 Recommended Amend and Do Pass
ROLL CALL
Ayes: Senator(s) Job, Meier, Nicholas, Peterson and Townsend
Ayes 5 Nays 0 Excused 0 Absent 0 Conflicts 0
2/8/2007 S Placed on General File
HB0093SS001/ADOPTED (TO ENGROSSED COPY)
Page 3-line 2 Strike "Until June 30, 2004,".
Page 3-line 3 After "credit" strike balance of line.
Page 3-line 4 Strike through "thereafter".
Page 4-line 12 Strike "Until June 30, 2004,".
Page 4-line 13 After "credit" strike balance of line.
Page 4-line 14 Strike through "thereafter". ANDERSON J, CHAIRMAN
HB0093SS002/ADOPTED (TO ENGROSSED COPY)
Page 1-line 4 Delete "providing an appropriation;".
Page 4-lines 21 through 24 Delete and renumber.
Page 5-line 2 Delete "4" insert "3". NICHOLAS, CHAIRMAN
2/21/2007 S Passed CoW
HB0093S2001/ADOPTED (TO ENGROSSED COPY)
Page 1-line 2 After "food;" insert "amending sales and use tax distributions;".
Page 1-line 11 After "39-15-111(b)(i)" insert "and by creating new paragraphs (iv) through (vii) and (f)".
Page 1-line 13 After "39-16-111(b)(i)" insert "and by creating new paragraphs (iv) through (vii) and (c)".
Page 3-line 2 Delete the First Senate Standing Committee Amendment (HB0093SS001/AE) to this line and further amend as follows: strike "2004" insert "2008".
Page 3-line 4 After "(69%)" insert "and thereafter sixty-five and five-tenths percent (65.5%)".
Page 3-after line 6 Insert and renumber:
"(iv) Before any amounts are distributed under paragraph (iii) of this subsection, an amount equal to seventy-five one hundredths percent (0.75%) of the tax collected under W.S. 39‑15‑104 shall be distributed to all counties imposing the tax authorized under W.S. 39‑15‑204(a)(i). The amount to be distributed to each county under this paragraph shall be in the proportion that net sales taxes collected under W.S. 39-15-204(a)(i) attributable to vendors in each county including its cities and towns bears to total net sales taxes collected under W.S. 39‑15‑204(a)(i) of vendors in all counties including their cities and towns;
(v) Before any amounts are distributed under paragraphs (iii) and (iv) of this subsection, an amount equal to one percent (1.0%) of the tax collected under W.S. 39-15-104 shall be distributed to all counties. The amount distributed to each county under this paragraph shall be in the proportion that the population of the county bears to the total state population;
(vi) Before any amounts are distributed under paragraphs (iii), (iv) and (v) of this subsection, an amount equal to seventy-five hundredths percent (0.75%) of the tax collected under W.S. 39-15-104 multiplied by the percentage of the total population of the state that resides in the counties that impose the tax authorized under W.S. 39-15-204(a)(i) shall be distributed to all counties imposing the tax authorized under W.S. 39-15-204(a)(i). An amount equal to seventy-five hundredths percent (0.75%) of the tax collected under W.S. 39-15-104 multiplied by the percentage of the total population of the state that resides in the counties that do not impose the tax authorized under W.S. 39-15-204(a)(i) shall be distributed to the state general fund. The amount distributed under this paragraph to each county imposing the tax authorized under W.S. 39-15-204(a)(i) shall be in the proportion that the population of the county bears to the total population in all counties imposing the tax authorized under W.S. 39-15-204(a)(i);
(vii) For purposes of this subsection, all amounts shall be paid monthly to the treasurers of the counties, cities and towns for payment into their respective general funds and all populations shall be based on the most recent decennial federal census as periodically updated by the bureau of the census. Subject to subsection (h) of this section, the amounts distributed to counties under paragraphs (iv), (v), and (vi) of this subsection shall be distributed within each county as provided in W.S. 39-15-111(b)(iii)(A) and (B).
(f) In addition to the distribution specified in
subsection (b) of this section, until June 30, 2004
2008, twenty-nine and one-half percent (29.5%) and thereafter thirty-one
percent (31%) and thereafter thirty-four and
five-tenths percent (34.5%) of sales taxes collected from
out-of-state vendors shall be distributed to counties, cities and towns in the
same percentage percentages as determined in paragraph paragraphs
(b)(iii) through (vii) of this
section.".
Page 4-line 12 Delete the First Senate Standing Committee Amendment (HB0093SS001/AE) to this line and further amend as follows: strike "2004" insert "2008".
Page 4-line 14 After "(69%)" insert "and thereafter sixty-five and five-tenths percent (65.5%)".
Page 4-after line 16 Insert and renumber:
"(iv) Before any amounts are distributed under paragraph (iii) of this subsection, an amount equal to seventy-five one hundredths percent (0.75%) of the tax collected under W.S. 39‑16‑104 shall be distributed to all counties imposing the tax authorized under W.S. 39‑16‑204(a)(i). The amount to be distributed to each county shall be in the proportion that net use taxes collected under W.S. 39‑16‑204(a)(i) attributable to vendors in each county including its cities and towns bears to total net use taxes collected under W.S. 39‑16‑204(a)(i) of vendors in all counties including their cities and towns;
(v) Before any amounts are distributed under paragraphs (iii) and (iv) of this subsection, an amount equal to one percent (1.0%) of the tax collected under W.S. 39-16-104 shall be distributed to all counties. The amount distributed to each county under this paragraph shall be in the proportion that the population of the county bears to the total state population;
(vi) Before any amounts are distributed under paragraphs (iii), (iv) and (v) of this subsection, an amount equal to seventy-five hundredths percent (0.75%) of the tax collected under W.S. 39-16-104 multiplied by the percentage of the total population of the state that resides in the counties that impose the tax authorized under W.S. 39-16-204(a)(i) shall be distributed to all counties imposing the tax authorized under W.S. 39-16-204(a)(i). An amount equal to seventy-five hundredths percent (0.75%) of the tax collected under W.S. 39-16-104 multiplied by the percentage of the total population of the state that resides in the counties that do not impose the tax authorized under W.S. 39-16-204(a)(i) shall be distributed to the state general fund. The amount distributed under this paragraph to each county imposing the tax authorized under W.S. 39-16-204(a)(i) shall be in the proportion that the population of the county bears to the total population in all counties imposing the tax authorized under W.S. 39-16-204(a)(i);
(vii) For purposes of this subsection, all amounts shall be paid monthly to the treasurers of the counties, cities and towns for payment into their respective general funds and all populations shall be based on the most recent decennial federal census as periodically updated by the bureau of the census. Subject to subsection (h) of this section, the amounts distributed to counties under paragraphs (iv), (v), and (vi) of this subsection shall be distributed within each county as provided in W.S. 39-16-111(b)(iii)(A) and (B).
(c) In addition to the distribution in subsection (b) of
this section, until June 30, 2004 2008, twenty-nine and
one-half percent (29.5%) and thereafter thirty-one percent (31%) and thereafter thirty-four and five-tenths percent (34.5%)
of use taxes accruing from out-of-state vendors shall be distributed to
counties, cities and towns in the same percentage percentages as determined in paragraph paragraphs
(b)(iii) through (vii) of this
section.". BARRASSO, DECARIA, LARSON, JENNINGS, AULLMAN
ROLL CALL
Ayes: Senator(s) Anderson, J., Aullman, Barrasso, Case, Coe, Cooper, Decaria, Fecht, Hastert, Jennings, Johnson, Larson, Perkins, Peterson, Scott, Sessions, Townsend and Vasey
Nays: Senator(s) Burns, Geis, Hines, Job, Massie, Meier, Mockler, Nicholas, Ross, Schiffer and Von Flatern
Excused: Senator(s) Peck
Ayes 18 Nays 11 Excused 1 Absent 0 Conflicts 0
2/22/2007 S Passed 2nd Reading
HB0093S3001/FAILED (TO ENGROSSED COPY)
Page 3-after line 6 In the Barrasso, et al. Second Reading Amendment (HB0093S2001/AE) to this line, in paragraph (v), delete "one percent (1.0%)" insert "one and five-tenths percent (1.5%)".
Page 4-after line 16 In the Barrasso, et al. Second Reading Amendment (HB0093S2001/AE) to this line, in paragraph (v), delete "one percent (1.0%)" insert "one and five-tenths percent (1.5%)".
To the extent required by this amendment: adjust totals; and renumber as necessary. MEIER
HB0093S3002/ADOPTED (TO ENGROSSED COPY)
Delete the Barrasso, et al. Second Reading Amendment (HB0093S2001/AE) and the Meier Third Reading Amendment (HB0093S3001/AE) entirely. NICHOLAS
ROLL CALL
Ayes: Senator(s) Burns, Coe, Geis, Hines, Job, Johnson, Massie, Meier, Mockler, Nicholas, Ross, Schiffer, Sessions, Townsend, Vasey and Von Flatern.
Nays: Senator(s) Anderson, J., Aullman, Barrasso, Case, Cooper, Decaria, Fecht, Hastert, Jennings, Larson, Perkins and Scott
Excused: Senator(s) Peck and Peterson.
Ayes 16 Nays 12 Excused 2 Absent 0 Conflicts 0
2/23/2007 S Passed 3rd Reading
ROLL CALL
Ayes: Senator(s) Anderson, J., Aullman, Barrasso, Burns, Coe, Cooper, Decaria, Fecht, Geis, Hastert, Hines, Jennings, Job, Johnson, Larson, Massie, Meier, Mockler, Perkins, Ross, Schiffer, Scott, Sessions, Townsend and Vasey.
Nays: Senator(s) Case, Nicholas and Von Flatern
Excused: Senator(s) Peck and Peterson
Ayes 25 Nays 3 Excused 2 Absent 0 Conflicts 0
2/23/2007 H Received for Concurrence
2/23/2007 H Did Concur
ROLL CALL
Ayes: Representative(s) Alden, Anderson, R., Berger, Brechtel, Brown, Childers, Cohee, Dockstader, Edmonds, Edwards, Esquibel, F., Esquibel, K., Gingery, Harshman, Harvey, Illoway, Jaggi, Jones, Jorgensen, Landon, Lockhart, Madden, McOmie, Meyer, Millin, Olsen, Petersen, Philp, Quarberg, Samuelson, Semlek, Shepperson, Simpson, Slater, Steward, Teeters, Wallis, Walsh, White, Zwonitzer, Dn. and Zwonitzer, Dv.
Nays: Representative(s) Bagby, Blake, Buchanan, Craft, Davison, Diercks, Gentile, Gilmore, Goggles, Hammons, Iekel, Lubnau, Martin, Mercer, Thompson, Throne and Warren
Excused: Representative(s) Hallinan and Miller
Ayes 41 Nays 17 Excused 2 Absent 0 Conflicts 0
2/26/2007 Assigned Number HEA No. 0088
2/26/2007 H Speaker Signed HEA No. 0088
2/26/2007 S President Signed HEA No. 0088
2/28/2007 Governor Signed HEA No. 0088
2/28/2007 Assigned Chapter Number
Chapter No. 0140 Session Laws of Wyoming 2007.