WYOMING SALES, USE, AND LODGING TAX REVENUE REPORT

Transcription

1 WYOMING SALES, USE, AND LODGING TAX REVENUE REPORT Prepared by Department of Administration and Information Economic Analysis Division 36 th Edition Cheyenne, Wyoming 2011

2 WYOMING SALES, USE, AND LODGING TAX REVENUE REPORT October 2011 Prepared by Wenlin Liu, Ph.D., Senior Economist Department of Administration and Information Economic Analysis Division "To coordinate, develop, and disseminate economic/demographic research and information." STAFF Buck McVeigh, Administrator Justin Ballard, Senior Economist Wenlin Liu, Senior Economist Jim Robinson, Senior Economist Amy Bittner, Senior Economist Emily Johnson, Economist OTHER INFORMATION AVAILABLE FROM THE ECONOMIC ANALYSIS DIVISION: Wyoming Economic and Demographic Forecast Wyoming State Government Revenue Forecast (CREG) Wyoming Income, Employment, and Gross Domestic Product Report Wyoming Cost of Living Index (WCLI) Wyoming Economic Summary Report Wyoming - Just the Facts Equality State Almanac State Data Center * Wyoming Insight * The Wyoming State Data Center Program is a joint effort between Economic Analysis Division and the U.S. Census Bureau. The State Data Center acts as the Census information clearinghouse for the entire state. The extensive data library includes Federal, state, and county information on income, employment, demographics, housing, and more. 1

3 PREFACE The 2011 edition of the Wyoming Sales, Use, and Lodging Tax Revenue Report is a compendium of detailed excise tax information. This publication contains sales and use tax collection information categorized by North American Industry Classification System (NAICS) for Wyoming and its twenty-three counties. In addition, sales tax collections for the retail trade sector, which are itemized by sub-sector components, and for the accommodation and food services sector are provided in the report. Also included in this publication are annual lodging tax collections by county and local entity. As a point of clarification, sales and use tax collections by NAICS codes reflect the taxable sales made within a particular industrial sector, NOT the taxable purchases made by that sector. This report spans total sales and use tax collections activity by state and county for fiscal years , both for the state-imposed 4% taxes and the total taxes, which includes local optional taxes (Wyoming State Government s fiscal year extends from July 1 through June 30). Since fiscal year 2004, data have been tabulated by NAICS code instead of the Standard Industrial Classification (SIC). These two classifications are different and are not directly comparable. Lodging tax information is provided for fiscal years The data were provided by the Wyoming Department of Revenue, and were compiled for publication by the Economic Analysis Division, Department of Administration and Information, 2800 Central Avenue, Cheyenne, WY , Phone: (307) , ai-ead-info@wyo.gov. For additional information or questions regarding tax collection methodology, please contact: Wyoming Department of Revenue Herschler Building, 2nd Floor - West Cheyenne, WY Phone: (307)

4 Table of Contents Introduction Page Section I Sales Tax Collections Section II Retail, Accommodation, and Food Services Tax Collections Section III Use Tax Collections Section IV Lodging Tax Collections Glossary North American Industry Classification System (NAICS) Listing of Data Tables General Fund Revenue by Component Tax Rates by County Taxable Events and Exemptions State Sales Tax (4%) Collections: Fiscal Years Total Sales Tax Collections by County: Fiscal Years Sales Tax Collections by Industrial Sector, by County: FY Total Retail, Accomm. and Food Services Collections by County: FY Retail by Sub-Sector, Accomm. and Food Services Collections: FY State Use Tax (4%) Collections: Fiscal Years Total Use Tax Collections by County: Fiscal Years Use Tax Collections by Industrial Sector, by County: FY Lodging Tax Collections by County and Local Entity: FY Listing of Charts and Graphs General Fund Revenue by Component: Fiscal Year Total Sales Tax Collections: Fiscal Years Percent Change in Sales Tax Collections by County: FY Sales Tax Collections by Industrial Sector: Fiscal Year State Sales Tax (4%) Collections: Fiscal Years Retail by Sub-Sector, Accomm. and Food Services Collections: FY Percent Change in Retail, Accomm. and Food Serv. by County: FY Total Use Tax Collections: Fiscal Years Percent Change in Use Tax Collections by County: FY Use Tax Collections by Industrial Sector: Fiscal Year State Use Tax (4%) Collections: Fiscal Years Total Lodging Tax Collections: Fiscal Years Percent Change in Lodging Tax Collections by County: FY

5 INTRODUCTION Sales and use tax collections are the two principal sources of revenue for state and local governments in Wyoming. These two revenue sources, when tabulated over time, also provide a valuable indication of both economic progress and activity at the state and county levels. Lodging tax collections provide revenue primarily to cities, towns, and counties. This valuable economic indicator is particularly useful in identifying and monitoring tourism activity and economic trends in these local areas. General Fund Revenue Sources: FY 2011 Cigarette Tax 1.5% Franchise Tax 2.0% Charges-Sales &Services 3.1% Pooled Interest 7.9% PWMTF Interest 16.7% Penalties & Interest 1.0% Federal Aid & Grants 1.0% All Other 5.9% Severance Tax 20.0% Sales and Use Tax 40.9% The reporting of sales and use tax collections is based upon the 2007 North American Industry Classification System (NAICS) code, developed by the Federal Office of Management and Budget. Under this system, a business is classified by primary activity, which is determined by the principal product, or group of products that are produced, distributed, and/or services rendered. Each sector classification is briefly described in the glossary on page 69. 4

6 SALES TAX Wyoming has implemented a sales and use tax since Historically, the revenue from this tax was shared between state government and local governments within the county-of-origin at rates of percent and percent, respectively. However, a statute modification effective July 1, 1989 through June 30, 1992, reduced the state share to percent and raised the county share to percent. Beginning July 1, 1992, the sales tax distribution was modified once again, allocating 65.0 percent to state government and 35.0 percent to the county-of-origin. This revised allocation remained in effect through June 30, From 1967 through June of 1993, the state-imposed sales tax rate was 3 percent. On July 1, 1993, the state-imposed sales tax rate was raised to 4 percent, and the distribution formula was modified to allocate 72.0 percent to state government, and the remaining 28 percent to the county-of-origin. The state share was reduced to 70.5 percent between July 1, 2002 and July 1, 2004, and was further lowered to 69.0 percent in fiscal year The State's share of the sales tax revenue is distributed to the General Fund. The chart on page 4, and the table located on page 8 provide a visual depiction of the significance of this tax. The portion of sales tax revenue returned to the counties and municipalities is mainly distributed based upon decennial census population within their counties. Beginning in 1973, Wyoming counties were granted the option to impose an additional one percent sales tax approved through public election. As of January 1, 2011, all counties except for Fremont, Park, and Sublette were imposing this optional sales tax. The optional sales tax revenue, less administrative costs, is returned to the county-of-origin. Distribution between county and municipalities is also based on the proportion of decennial population. 5

7 In addition to the aforementioned county optional tax, any county, through public election, may impose an additional excise tax of up to one percent on retail sales made within the county. This optional excise tax is referred to as the 1 percent capital facilities option tax. The revenue generated from this tax is designated solely for the planning, construction, furnishing, equipping, and debt servicing for any capital improvement project as authorized through public election. As of January 1, 2011, Albany, Carbon, Crook, Laramie, Niobrara, Platte, Sheridan, and Teton counties were imposing a 1 percent optional tax. Since April 2007, counties could impose another one percent sales tax for economic development purpose. Only Goshen County imposed a 0.25 percent rate for this particular tax between April 1, 2007 and June 30, A table of effective tax rates by county is located on page 9. To derive an estimate of county gross taxable sales, the specific county tax collection can be divided by the corresponding tax rate. However, this method suffices as only an approximate indicator of gross sales and does not include any non-taxable sales. (See pages for a list of all taxable events and exemptions). Further, because county option taxes originate and expire at varying times, county sales tax rates may fluctuate from year-to-year. When measuring performance over time, the inclusion of these optional revenues results in statistical variances. Therefore, only the state imposed 4 percent tax collections should be used for the purpose of year-to-year comparisons. The table and graph on page 16 display only the state imposed sales tax collections and the annual percent change for fiscal years 2000 through USE TAX A state use tax is imposed on purchases made outside a taxing jurisdiction for first use, storage, or other consumption within that jurisdiction. Thus, the use tax prevents sales tax avoidance, or payment of a lesser tax rate by making purchases outside of the taxing jurisdiction where first use, storage, or other consumption will occur. Wyoming s taxing jurisdictions are the State of Wyoming, and/or each county. 6

8 Use tax is a complement of sales tax. Effective January 1, 1981, the adoption of an optional sales tax requires a change in the use tax rate of equal amount. State use tax collections are shared between state government and the county-of-origin on the same distribution basis as sales tax. Therefore, the revised rate and allocation, as mentioned earlier in the sales tax description, applies for use tax as well. Again, for legitimate comparisons between one year and another, only the state imposed 4 percent use tax data should be applied. The table and graph on page 49 display only the state imposed use tax collections and the annual percent change for fiscal years 2000 through LODGING TAX Cities, towns, and counties, by voter approval, may impose an excise tax of up to 4 percent on all sleeping accommodations for guests staying less than thirty days. This tax also extends to mobile accommodations such as tents, trailers, and campers. All lodging tax collections, less a 2 percent state administrative cost during the first year the tax is imposed, and 1 percent thereafter, are distributed to the cities, towns, and counties-of-origin. At least 90 percent of the tax distributions must be used to promote travel and tourism within the county, city, or town that is imposing the tax. The remaining amount, not to exceed 10 percent of the total amount distributed, may be used for general revenue within the governmental entity imposing the tax. 7

9 STATE OF WYOMING GENERAL FUND REVENUE FISCAL YEAR 2007 THROUGH FISCAL YEAR 2011 REVENUE SOURCE FY 2007 FY 2008 FY 2009 FY 2010 FY 2011 % Change FY10 to FY11 SEVERANCE TAX $213,964,458 $257,859,262 $217,580,768 $226,994,929 $230,313, SALES AND USE TAX $479,072,573 $504,711,048 $492,443,467 $412,845,265 $470,905, INTEREST-PWMTF* $150,487,083 $321,357,789 $135,264,226 $139,450,800 $192,420, INTEREST-POOLED $90,590,111 $105,567,137 $89,969,956 $117,295,842 $90,718, CHARGES-SALES & SERVICES $29,478,126 $30,458,234 $33,780,336 $33,254,667 $35,503, FRANCHISE TAX $28,164,990 $26,251,292 $23,978,875 $23,805,596 $23,210, CIGARETTE TAX $20,031,303 $20,361,377 $19,802,475 $19,251,679 $17,615, PENALTIES & INTEREST $15,248,945 $6,443,234 $11,878,190 $13,962,941 $12,000, FEDERAL AID & GRANTS $10,830,645 $9,819,073 $9,159,713 $10,686,279 $11,388, ALL OTHER** $32,426,055 $37,086,361 $30,959,626 $49,948,709 $67,654, TOTAL REVENUE $1,070,294,289 $1,319,914,807 $1,064,817,632 $1,047,496,707 $1,151,731, * PWMTF = Permanent Wyoming Mineral Trust Fund ** ALL OTHER includes miscellaneous tax revenue, license and permit fees, property and money use fees, and non-revenue receipts. Source: State of Wyoming, Auditor's Office 8

10 Wyoming Sales, Use, and Lodging Tax Rates by County (effective January 1, 2011) County State General Specific Total Local Lodging Total Tax Purpose Purpose S & U Tax Government Tax Tax Rate Option Option Rate Rate Rate Albany 4% 1% 1% 6% Albany 4% 10% Big Horn 4% 1% 5% Lovell only* 2% 7% Greybull only* 2% 7% Campbell 4% 1% 5% Campbell 2% 7% Carbon 4% 1% 1% 6% Carbon 2% 8% Converse 4% 1% 5% Converse 3% 8% Crook 4% 1% 1% 6% Crook 2% 8% Fremont 4% 4% Fremont 2% 6% Goshen 4% 1% 5% Goshen 4% 9% Hot Springs 4% 1% 5% Hot Springs 4% 9% Johnson 4% 1% 5% Johnson 2% 7% Laramie 4% 1% 1% 6% Laramie 4% 10% Lincoln 4% 1% 5% Cokeville only* 2% 7% Afton only* 2% 7% Diamondville only* 2% 7% Kemmerer only* 4% 9% Natrona 4% 1% 5% Natrona 3% 8% Niobrara 4% 1% 1% 6% Lusk only* 2% 8% Park 4% 4% Park 4% 8% Platte 4% 1% 1% 6% Guernsey only* 2% 8% Sheridan 4% 1% 1% 6% Sheridan only* 4% 10% Sublette 4% 4% Pinedale only* 3% 7% Sweetwater 4% 1% 5% Sweetwater 2% 7% Teton 4% 1% 1% 6% Teton 6% Uinta 4% 1% 5% Evanston only* 3% 8% Washakie 4% 1% 5% Washakie 4% 9% Weston 4% 1% 5% Weston 4% 9% * Note: Lodging tax is imposed only in these cities or towns, i.e. not on a county-wide basis. Source: State of Wyoming, Department of Revenue 9

11 TAXABLE EVENTS AND EXEMPTIONS Wyoming Statute describes the following sales and services as taxable events: 1. Retail sales of tangible personal property within the state. 2. Leases of tangible personal property if the property would have been taxable, had it been sold. 3. Intrastate telephone and telegraph services, and the equipment used to carry out such services. 4. Intrastate transportation of passengers. 5. Sales by public utilities and by those furnishing gas, electricity, or heat for domestic, industrial, or commercial consumption. 6. Meals regularly served to the public, and cover charges. 7. Lodging services to transient guests, e.g., motels, hotels. 8. Admissions to amusements, or athletic events. 9. Repair, alteration, or improvement of tangible personal property. 10. Contract seismographic surveying, contract geophysical surveying, and other contract geophysical exploration operations calculated to reveal the existence of geologic conditions favorable to the accumulation of oil or gas, and for all services rendered in and all types of coring, logging, testing, stimulating, perforating, cementing, completing, recompleting, or attempting to complete any well for production of oil or gas. 11. Sales of automobiles, mobile homes, campers, and semi-trailers. 12. Sales of alcoholic beverages. 13. Sales of computer hardware and non-customized computer software. Wyoming Statute (a) defines "Sales Price" as the consideration paid by the purchaser of tangible personal property, excluding the actual trade-in value allowed on property exchanged at the time of transaction, admissions, or services which are subject to taxation as provided by this article, and excluding any taxes imposed by the federal government, or this article. Wyoming Statute governs exemptions from state sales tax. Exemptions include the following: 1. Sales of tangible personal property to a person engaged in manufacturing, if such property becomes an ingredient or component of the item manufactured. Sales of containers, labels, etc., are also exempt. 2. Sales of livestock, feeds for feeding livestock for marketing purposes; seeds, roots, bulbs, small plants, and fertilizer, planted or applied to land, the products of which are to be sold. 3. Intrastate transportation of sick, injured, and deceased persons by ambulance or hearse. 4. Intrastate transportation of employees when the transportation is paid for by the employer. 5. Intrastate transportation of raw farm products to processing plants. 6. Interstate transportation of freight and passengers. 7. Sales of energy if the energy is consumed directly in manufacturing, processing, or agriculture. 8. Sales of power or fuel used directly in generating motive power for transportation purposes, provided that gasoline, or diesel fuels used had been taxed (per gallon) under the Special Fuels, or Gasoline Tax Acts. 9. Sales of the services of professional engineers, geologists, or members of similar professions. 10. Sales made to the State of Wyoming, or its political subdivisions. 11. Sales made to a religious, or charitable organization, or non-profit corporations providing meals to senior citizens. 12. Occasional sales made by religious, or charitable organizations for fund raising purposes. 13. Sales which Wyoming is forbidden to tax, either by the State, or by the laws, or constitution of the United States. 14. Sales of prescription drugs, oxygen for medical use, plasma, prosthetic devices, hearing aids, crutches, wheelchairs, eyeglasses and contact lenses, insulin for human relief, and any syringe, needle, or device for the administration thereof. 15. Leases of vehicle if the lease is computed from gross receipts of the operation, for holders of valid I.C.C. permits. 10

12 16. Wholesale sales. 17. Intrastate transportation of freight and property including oil and gas by pipeline. 18. Sales of school annuals. 19. Sales of newspapers. 20. Sales to Wyoming joint apprenticeship and training programs. 21. Sales to Joint Powers Boards organized under the Wyoming Joint Powers Act. 22. Transportation of drilling rigs, including charges for loading, unloading, assembly, and disassembly. 23. Sales of food purchased with food stamps. 24. Sales of food for domestic home consumption. 25. Admission to, or user fees for county, or municipal owned recreation facilities. 26. Sales of carbon dioxide and other gases used in tertiary production. 27. Labor/service charges, including transportation and travel, for repair, alteration, or improvement of property owned by the State of Wyoming, or its political subdivisions. 28. Sales of personal property, or services performed for the repair, alteration, or improvement of railroad rolling stock. It is repealed effective July 1, Lodging services provided by guides or outfitters. 30. Intrastate transportation by public utility or others of raw farm products to processing or manufacturing plants. 31. Intrastate transfer of persons services by a government, charitable, or non-profit organization. 32. Sales of fuel for use as boiler fuel in the production of electricity. 33. Sales of water delivered by pipeline or truck. 34. Sales of farm implements. 35. Sales of equipment used to generate electricity from renewable resources. It is repealed effective June 30, Sales or lease of machinery to be used in the state directly or predominantly in manufacturing tangible property. It is repealed effective December 31, Sales or lease of any aircraft used in federal aviation administration commercial operation. 38. Sales of equipment used to construct a new coal gasification or coal liquefication facility. 39. Sales price paid for purchase or rental of computer software, computer equipment, and related utility equipment by a data processing services center. 11

13 SECTION I SALES TAX COLLECTIONS $1,000,000,000 $900,000,000 $800,000,000 $700,000,000 Total Sales Tax Collections* Fiscal Years Tax Collect ollections $600,000,000 $500,000,000 $400,000,000 $300,000,000 $200,000,000 $100,000,000 $ Fiscal Years * Includes state sales taxes plus all local optional sales taxes Source: State of Wyoming, Department of Revenue 12

14 Percent Change in Sales Tax Collections by County: FY FY2011 (only state imposed 4% sales tax is included) Teton 1.3 Lincoln 12.3 Uinta 9.2 Sublette 11.8 Park 5.5 Fremont Sweetwater Big Horn Washakie Hot Springs Sheridan -5.0 Johnson Natrona 10.3 Carbon Campbell 16.1 Converse 32.6 Albany -1.5 Platte Crook 2.8 Weston Niobrara 7.1 Goshen Laramie % change -5.8 to to to to 33.0 Wyoming = 9.7% N W E S 0 50 Miles 13

15 SUMMARY OF SALES TAX COLLECTIONS Total sales tax collections for fiscal year 2011, at $748.4 million, increased 7.7 percent from the previous year level, after a record-breaking drop in fiscal year The annual growth rate for the state-imposed 4% sales tax collections was 9.7 percent, compared to the 19.5 percent decline recorded in fiscal year Because locally imposed optional taxes often change during a fiscal year, an accurate comparison should only include the state-imposed 4% taxes to reflect change in taxable sales over time. Under the North American Total Sales Tax Collections: FY 2011 Public Administration 6.1% Other Services 4.9% Leisure & Hospitality 10.4% All Other 3.6% Mining 17.8% Utilities 4.9% Construction 2.0% Manufacturing 3.4% Industry Classification System (NAICS), sales tax collections in most major tax contribution Financial Activities 4.8% Retail Trade 32.9% Wholesale Trade 9.4% industrial sectors were above previous year levels (see the Glossary on page 69 for an explanation of each sector). The mining sector experienced the most substantial increase of 33.1 percent during the year. The information, financial activities, other services, and public administration sectors also had significant increases of over 12 percent, respectively. However, it is the mining sector alone that contributed to over half of total sales tax growth. The State does not impose a sales tax on the production of minerals, but on supplies and equipment used in mineral extraction. Additionally, certain services rendered within an oil or gas well site are subject to sales and use taxation as well as services rendered under contract for mining and crushing minerals. The sales tax collections reported in the public 14

16 administration sector were primarily comprised of taxes generated through automobile sales. Collections from the retail trade sector, which reflect consumers daily spending, reached $189.5 million in fiscal year This represented an increase of 3.4 percent from a year earlier. The retail trade sector is the largest contributor of the industrial sectors in sales tax collections. Led by mineral exploration, Wyoming s economy has been recovering since the beginning of As a result, a vast majority of industrial super sectors experienced increases in sales tax collections. Only the construction and manufacturing sectors continued to show contraction during the fiscal year Annual sales tax collections in twenty of Wyoming s twenty-three counties expanded from previous year levels. Converse County recorded the most staggering increase of 32.6 percent, from the fiscal year 2010 level (see map on page 13). Big Horn and Goshen counties experienced over 20 percent growths, respectively. These counties experienced dramatic increases in activities associated with mineral exploration. Campbell, Johnson, Laramie, Lincoln, Natrona, Sublette, and Weston counties each recorded double digit expansions. Sales tax collections declined in Albany, Carbon, and Sheridan counties where the mining, construction, and manufacturing industries suffered substantial contractions during the fiscal year. A map on page 13 shows the percent change in state imposed 4 percent sales tax collections by county from fiscal year 2010 to fiscal year

17 STATE SALES TAX COLLECTIONS* FISCAL YEAR 2000 THROUGH FISCAL YEAR 2011 Year 4% SALES TAX % CHANGE $700,000,000 Fiscal 2000 $326,498, % Fiscal 2001 $363,355, % Fiscal 2002 $394,854, % $600,000,000 $500,000,000 Fiscal 2003 $383,754, % $400,000,000 Fiscal 2004 $421,530, % Fiscal 2005 $466,860, % Fiscal 2006 $559,123, % Fiscal 2007 $611,157, % Fiscal 2008 $647,306, % Fiscal 2009 $665,497, % Fiscal 2010 $535,799, % Fiscal 2011 $587,663, % ctions Tax Colle $300,000,000 $200,000,000 $100,000,000, $ Fiscal Years * Includes only the state imposed 4% collections. Source: State of Wyoming, Department of Revenue 16

18 TOTAL SALES TAX COLLECTIONS BY COUNTY COUNTY FY 2009 FY 2010 FY 2011 % Chge FY10 to FY11 Total Taxes 4% Taxes Total Taxes 4% Taxes Total Taxes 4% Taxes Total Taxes 4% Taxes ALBANY $26,513,468 $17,675,652 $25,843,437 $17,228,988 $24,275,688 $16,971, BIG HORN $6,199,058 $4,959,253 $6,119,496 $4,895,609 $7,481,004 $5,984, CAMPBELL $163,087,080 $126,102,084 $121,409,187 $97,217,470 $141,129,143 $112,915, CARBON $31,923,336 $25,175,135 $23,701,931 $15,822,251 $22,375,494 $14,911, CONVERSE $23,819,787 $19,055,836 $18,268,908 $14,615,139 $24,228,132 $19,382, CROOK $5,421,838 $3,615,702 $5,400,751 $3,601,510 $5,551,919 $3,701, FREMONT $30,330,998 $27,378,928 $25,045,626 $24,846,313 $25,701,619 $25,698, GOSHEN $7,013,857 $5,344,557 $6,247,872 $4,959,482 $7,523,463 $5,986, HOT SPRINGS $4,327,468 $3,461,977 $3,899,045 $3,119,240 $4,226,260 $3,381, JOHNSON $15,732,777 $12,586,211 $12,003,589 $9,602,877 $13,744,765 $10,995, LARAMIE $75,806,000 $54,338,787 $78,882,302 $52,592,938 $90,189,323 $60,130, LINCOLN $20,108,588 $16,107,783 $12,781,453 $10,226,320 $14,358,487 $11,486, NATRONA $102,415,653 $81,932,735 $82,113,512 $65,690,911 $90,595,737 $72,476, NIOBRARA $2,398,622 $1,674,976 $2,239,322 $1,492,902 $2,399,452 $1,599, PARK $27,051,852 $21,654,616 $22,631,266 $20,082,189 $21,196,765 $21,183, PLATTE $5,824,558 $4,379,032 $6,496,409 $4,331,386 $6,961,701 $4,641, SHERIDAN $35,814,045 $23,876,026 $30,338,987 $20,226,294 $28,825,209 $19,216, SUBLETTE $79,551,379 $79,551,379 $55,622,693 $55,622,693 $62,176,435 $62,176, SWEETWATER $113,216,838 $75,549,214 $79,585,752 $56,495,696 $76,423,904 $59,741, TETON $56,606,102 $36,851,055 $51,044,725 $32,980,690 $51,769,600 $33,414, UINTA $19,252,782 $15,348,786 $15,220,572 $12,176,540 $16,628,201 $13,302, WASHAKIE $6,206,886 $4,965,962 $5,917,931 $4,739,127 $6,122,723 $4,781, WESTON $4,889,516 $3,911,616 $4,041,082 $3,232,872 $4,479,936 $3,583, WYOMING $863,512,486 $665,497,302 $694,855,847 $535,799,435 $748,364,960 $587,663, Source: State of Wyoming, Department of Revenue 17

19 WYOMING SALES TAX COLLECTIONS Agr, Forestry, Fishing, & Hunting 333, , , , , ,145 Mining 155,029, ,727, ,286,003 85,432, ,278, ,731,803 Utilities 33,044,082 24,701,276 35,231,003 26,456,385 36,586,238 27,879,272 Construction 23,823,103 18,375,678 15,876,695 12,289,063 14,688,479 11,683,133 Manufacturing 36,594,684 28,479,657 28,399,834 21,931,546 25,077,229 19,864,745 Wholesale Trade 99,654,260 77,071,638 66,003,705 51,434,474 70,121,923 55,287,546 Retail Trade 282,722, ,679, ,019, ,226, ,892, ,499,934 Transportation & Warehousing 1,624,686 1,218,710 1,270, ,509 1,233, ,974 Information 14,866,232 11,062,039 16,590,512 12,223,278 19,070,936 14,240,309 Financial Activities 39,966,795 31,093,703 32,282,956 24,966,482 35,782,680 28,039,177 Professional & Business Services 6,204,042 4,651,731 5,139,780 3,882,631 5,666,095 4,332,704 Educational & Health Services 795, , , , , ,128 Leisure & Hospitality 81,629,012 59,228,499 76,700,079 55,213,708 77,920,722 57,151,071 Other Services 39,049,648 30,644,189 33,006,489 25,790,786 36,614,736 29,174,487 Public Administration 48,174,193 36,743,906 40,966,304 31,199,999 45,340,150 34,974,136 TOTAL $863,512,486 $665,497,302 $694,855,847 $535,799,435 $748,364,960 $587,663,565 ALBANY COUNTY SALES TAX COLLECTIONS Agr, Forestry, Fishing, & Hunting 33,153 22,102 33,172 22,114 30,742 21,505 Mining 119,133 79, , , ,808 99,223 Utilities 1,188, ,391 1,279, ,217 1,219, ,984 Construction 482, , , , , ,344 Manufacturing 569, , , , , ,696 Wholesale Trade 1,178, ,721 1,202, ,722 1,135, ,802 Retail Trade 13,384,888 8,923,254 12,400,949 8,267,289 11,502,086 8,020,522 Transportation & Warehousing 34,500 23,000 35,081 23,387 29,879 20,702 Information 679, , , , , ,530 Financial Activities 779, , , , , ,456 Professional & Business Services 566, , , , , ,573 Educational & Health Services 434, , , , , ,391 Leisure & Hospitality 4,153,692 2,769,126 4,219,641 2,813,092 4,053,026 2,847,945 Other Services 821, , , , , ,244 Public Administration 2,088,795 1,392,530 1,973,720 1,315,814 1,805,922 1,274,528 TOTAL $26,513,468 $17,675,652 $25,843,437 $17,228,988 $24,275,688 $16,971,444 Note: Total sales tax collections may include both 4% state imposed taxes and local optional (up to 2%) taxes. Source: Wyoming Department of Revenue 18

20 BIG HORN COUNTY SALES TAX COLLECTIONS Agr, Forestry, Fishing, & Hunting 2,072 1,658 2,587 2,070 2,117 1,693 Mining 413, , , , , ,854 Utilities 720, , , , , ,903 Construction 138, , , , , ,276 Manufacturing 183, , , , , ,682 Wholesale Trade 885, , , , , ,085 Retail Trade 2,023,032 1,618,427 2,007,638 1,606,111 2,242,861 1,794,289 Transportation & Warehousing 2,032 1,626 4,917 3,934 14,197 11,357 Information 334, , , , , ,674 Financial Activities 205, , , , , ,677 Professional & Business Services 56,826 45,461 60,671 48,537 60,973 48,778 Educational & Health Services Leisure & Hospitality 386, , , , , ,817 Other Services 256, , , , , ,534 Public Administration 590, , , , , ,676 TOTAL $6,199,058 $4,959,253 $6,119,496 $4,895,609 $7,481,004 $5,984,797 CAMPBELL COUNTY SALES TAX COLLECTIONS Agr, Forestry, Fishing, & Hunting 23,710 18,157 24,374 19,499 21,893 17,515 Mining 39,843,871 30,788,305 25,863,236 20,784,945 39,804,018 31,854,155 Utilities 5,329,579 4,136,218 6,888,855 5,511,522 8,103,592 6,482,325 Construction 5,955,446 4,592,736 3,144,631 2,519,092 2,635,360 2,107,665 Manufacturing 8,127,703 6,301,830 6,074,384 4,858,775 5,283,945 4,229,000 Wholesale Trade 34,721,701 26,813,240 20,983,787 16,787,553 20,515,937 16,414,366 Retail Trade 38,749,492 29,962,596 32,197,103 25,750,810 34,090,592 27,272,445 Transportation & Warehousing 167, , , ,625 57,375 46,390 Information 1,036, ,318 1,006, ,304 1,381,709 1,105,379 Financial Activities 6,924,185 5,355,617 5,959,739 4,767,916 7,621,514 6,097,071 Professional & Business Services 851, , , , , ,201 Educational & Health Services 6,681 5,131 5,763 4,609 6,033 4,826 Leisure & Hospitality 5,297,628 4,097,615 4,781,308 3,825,237 5,130,047 4,103,801 Other Services 10,258,724 7,953,342 9,339,549 7,470,479 11,009,775 8,806,436 Public Administration 5,793,133 4,487,454 4,218,761 3,375,009 4,769,438 3,815,550 TOTAL $163,087,080 $126,102,084 $121,409,187 $97,217,470 $141,129,143 $112,915,126 Note: Total sales tax collections may include both 4% state imposed taxes and local optional (up to 2%) taxes. Source: Wyoming Department of Revenue 19

21 CARBON COUNTY SALES TAX COLLECTIONS Agr, Forestry, Fishing, & Hunting 19,560 15,452 17,400 11,600 20,159 13,439 Mining 9,676,369 7,616,910 4,762,194 3,179,787 4,113,637 2,744,260 Utilities 1,018, ,278 1,339, ,029 1,267, ,289 Construction 773, , , , , ,680 Manufacturing 961, ,552 1,006, , , ,807 Wholesale Trade 3,125,260 2,482,264 2,317,400 1,544,915 2,445,751 1,629,774 Retail Trade 8,525,866 6,730,469 6,421,826 4,288,335 6,521,857 4,348,050 Transportation & Warehousing 61,102 48,581 36,425 24,754 24,824 16,549 Information 525, , , , , ,374 Financial Activities 1,986,746 1,568,627 1,226, ,930 1,171, ,068 Professional & Business Services 123,867 98,065 82,795 55, ,747 94,498 Educational & Health Services 4,835 3,861 4,445 2,959 3,517 2,345 Leisure & Hospitality 2,793,220 2,197,283 2,794,210 1,864,575 2,785,682 1,858,517 Other Services 917, , , , , ,120 Public Administration 1,409,260 1,101,069 1,378, ,278 1,473, ,025 TOTAL $31,923,336 $25,175,135 $23,701,931 $15,822,251 $22,375,494 $14,911,794 CONVERSE COUNTY SALES TAX COLLECTIONS Agr, Forestry, Fishing, & Hunting 20,190 16,152 14,186 11,349 10,367 8,294 Mining 3,242,200 2,593,760 2,343,017 1,874,413 6,107,847 4,886,277 Utilities 489, , , , , ,433 Construction 2,729,977 2,183, , , , ,414 Manufacturing 1,933,155 1,546,524 1,607,931 1,286,345 1,665,939 1,332,751 Wholesale Trade 3,886,568 3,109,260 3,725,499 2,980,412 5,261,804 4,209,436 Retail Trade 5,345,208 4,276,168 4,178,421 3,342,737 4,962,212 3,969,771 Transportation & Warehousing 27,539 22,031 24,601 19,681 26,303 21,042 Information 188, , , , , ,673 Financial Activities 930, ,534 1,009, , , ,028 Professional & Business Services 161, , ,677 82, , ,392 Educational & Health Services 8,081 6,465 8,598 6,879 5,041 4,033 Leisure & Hospitality 1,181, ,875 1,073, ,672 1,152, ,137 Other Services 2,198,011 1,758,408 1,369,062 1,095,249 1,417,202 1,133,761 Public Administration 1,477,922 1,182,337 1,115, ,792 1,415,072 1,132,058 TOTAL $23,819,787 $19,055,836 $18,268,908 $14,615,139 $24,228,132 $19,382,499 Note: Total sales tax collections may include both 4% state imposed taxes and local optional (up to 2%) taxes. Source: Wyoming Department of Revenue 20

22 CROOK COUNTY SALES TAX COLLECTIONS Agr, Forestry, Fishing, & Hunting 3,132 2,088 3,454 2,303 2,821 1,880 Mining 722, , , , , ,870 Utilities 431, , , , , ,652 Construction 103,329 68, ,968 79,312 90,815 60,543 Manufacturing 224, , , , , ,960 Wholesale Trade 515, , , , , ,926 Retail Trade 2,040,834 1,360,575 2,013,371 1,342,555 1,899,661 1,266,436 Transportation & Warehousing 65,867 43,911 10,610 7,073 12,638 8,425 Information 141,631 94, , , , ,540 Financial Activities 115,440 76, , , ,211 76,807 Professional & Business Services 39,530 26,354 52,563 35,041 50,292 33,528 Educational & Health Services 1, , ,807 1,205 Leisure & Hospitality 592, , , , , ,387 Other Services 143,108 95, , , , ,697 Public Administration 281, , , , , ,409 TOTAL $5,421,838 $3,615,702 $5,400,751 $3,601,510 $5,551,919 $3,701,265 FREMONT COUNTY SALES TAX COLLECTIONS Agr, Forestry, Fishing, & Hunting 20,133 17,864 13,541 13,541 20,788 20,788 Mining 3,193,355 2,867,343 3,361,190 3,173,421 2,580,207 2,579,453 Utilities 601, , , , , ,442 Construction 655, , , , , ,486 Manufacturing 707, , , , , ,765 Wholesale Trade 1,996,857 1,789,440 1,471,888 1,471,351 1,710,196 1,709,624 Retail Trade 13,750,728 12,434,668 11,440,949 11,440,029 11,731,692 11,727,600 Transportation & Warehousing 47,511 42,592 23,716 23,581 41,993 39,960 Information 735, , , , , ,560 Financial Activities 1,250,029 1,149, , ,002 1,095,306 1,095,466 Professional & Business Services 237, , , , , ,296 Educational & Health Services 40,331 35,983 38,757 38,756 40,914 40,914 Leisure & Hospitality 2,941,525 2,622,480 2,529,654 2,528,001 2,540,895 2,545,298 Other Services 1,190,294 1,077,976 1,030,220 1,029,546 1,151,690 1,151,690 Public Administration 2,962,864 2,702,667 2,076,034 2,076,034 2,505,186 2,505,186 TOTAL $30,330,998 $27,378,928 $25,045,626 $24,846,313 $25,701,619 $25,698,529 Note: Total sales tax collections may include both 4% state imposed taxes and local optional (up to 2%) taxes. Source: Wyoming Department of Revenue 21

23 GOSHEN COUNTY SALES TAX COLLECTIONS Agr, Forestry, Fishing, & Hunting 33,752 25,716 31,711 24,584 31,534 25,192 Mining 44,637 34,009 41,375 32, , ,387 Utilities 585, , , , , ,330 Construction 247, , , , , ,957 Manufacturing 259, , , , , ,962 Wholesale Trade 526, , , , , ,001 Retail Trade 3,191,907 2,432,526 2,686,397 2,132,163 2,893,394 2,301,069 Transportation & Warehousing 11,596 8,835 6,606 5,239 6,288 5,010 Information 195, , , , , ,609 Financial Activities 148, , ,849 99, , ,431 Professional & Business Services 70,617 53,802 52,216 41,498 69,361 55,191 Educational & Health Services 24,879 18,955 28,441 22,731 32,964 26,314 Leisure & Hospitality 653, , , , , ,107 Other Services 417, , , , , ,129 Public Administration 600, , , , , ,770 TOTAL $7,013,857 $5,344,557 $6,247,872 $4,959,482 $7,523,463 $5,986,461 HOT SPRINGS COUNTY SALES TAX COLLECTIONS Agr, Forestry, Fishing, & Hunting Mining 465, , , , , ,725 Utilities 391, , , , , ,943 Construction 76,341 61,070 77,047 61,637 74,111 59,289 Manufacturing 74,318 59,455 39,695 31,756 65,131 52,105 Wholesale Trade 424, , , , , ,614 Retail Trade 1,414,483 1,131,587 1,400,092 1,120,073 1,552,779 1,242,224 Transportation & Warehousing 2,384 1,907 14,333 11,466 24,496 19,597 Information 151, , , , , ,530 Financial Activities 120,674 96,542 74,498 59,598 83,694 66,955 Professional & Business Services 13,845 11,076 12,011 9,609 13,350 10,680 Educational & Health Services 1,691 1,353 1, , Leisure & Hospitality 644, , , , , ,598 Other Services 161, , ,316 98, , ,230 Public Administration 384, , , , , ,254 TOTAL $4,327,468 $3,461,977 $3,899,045 $3,119,240 $4,226,260 $3,381,004 Note: Total sales tax collections may include both 4% state imposed taxes and local optional (up to 2%) taxes. Source: Wyoming Department of Revenue 22

24 JOHNSON COUNTY SALES TAX COLLECTIONS Agr, Forestry, Fishing, & Hunting 3,022 2,418 3,411 2,729 1,568 1,254 Mining 3,530,138 2,824,110 2,436,898 1,949,518 3,112,773 2,490,218 Utilities 1,370,985 1,096,788 1,447,123 1,157,699 1,587,220 1,269,776 Construction 1,348,389 1,078, , , , ,068 Manufacturing 301, , , , , ,660 Wholesale Trade 828, , , , , ,932 Retail Trade 5,167,491 4,133,993 3,378,717 2,702,973 3,423,507 2,738,806 Transportation & Warehousing 21,629 17,303 8,329 6,663 11,235 8,988 Information 197, , , , , ,193 Financial Activities 549, , , ,284 1,126, ,416 Professional & Business Services 195, , , , ,759 93,407 Educational & Health Services 3,445 2,756 3,233 2,586 1,876 1,501 Leisure & Hospitality 1,093, ,140 1,000, ,059 1,014, ,955 Other Services 410, , , , , ,205 Public Administration 710, , , , , ,428 TOTAL $15,732,777 $12,586,211 $12,003,589 $9,602,877 $13,744,765 $10,995,808 LARAMIE COUNTY SALES TAX COLLECTIONS Agr, Forestry, Fishing, & Hunting 8,791 6,676 8,218 5,479 8,587 5,724 Mining 394, , , ,642 3,548,136 2,365,422 Utilities 5,551,872 3,888,999 6,054,231 4,036,154 5,860,955 3,907,303 Construction 1,612,944 1,175,208 1,585,098 1,056,761 1,543,524 1,029,150 Manufacturing 1,545,864 1,105,938 1,268, ,415 1,669,328 1,112,881 Wholesale Trade 7,615,761 5,459,379 4,878,283 3,252,415 6,306,986 4,204,645 Retail Trade 34,988,397 25,099,880 37,070,228 24,715,738 39,243,381 26,164,000 Transportation & Warehousing 43,692 31,485 61,475 40,987 47,732 31,821 Information 1,667,434 1,184,478 2,951,906 1,968,009 3,631,982 2,421,283 Financial Activities 2,995,663 2,159,918 3,159,276 2,107,321 3,875,953 2,583,598 Professional & Business Services 532, , , , , ,083 Educational & Health Services 96,217 68,214 68,458 45,639 60,677 40,451 Leisure & Hospitality 10,393,486 7,506,208 11,065,844 7,377,240 11,982,899 7,991,498 Other Services 2,492,234 1,792,301 2,789,300 1,860,608 3,036,673 2,024,426 Public Administration 5,866,875 4,191,207 6,893,408 4,595,605 8,586,384 5,724,256 TOTAL $75,806,000 $54,338,787 $78,882,302 $52,592,938 $90,189,323 $60,130,543 Note: Total sales tax collections may include both 4% state imposed taxes and local optional (up to 2%) taxes. Source: Wyoming Department of Revenue 23

25 LINCOLN COUNTY SALES TAX COLLECTIONS Agr, Forestry, Fishing, & Hunting 13,023 10,418 13,372 10,698 9,649 7,719 Mining 3,101,698 2,482, , , , ,264 Utilities 1,057, , , , , ,864 Construction 333, , , , , ,101 Manufacturing 1,739,712 1,407, , , , ,313 Wholesale Trade 2,914,876 2,332,119 2,628,687 2,102,964 3,442,939 2,754,359 Retail Trade 6,301,939 5,044,658 4,591,775 3,673,701 4,545,673 3,636,824 Transportation & Warehousing 34,699 27,759 26,565 21,252 25,842 20,674 Information 463, , , , , ,224 Financial Activities 1,260,349 1,008, , , , ,356 Professional & Business Services 87,327 69,918 60,123 48,104 59,218 47,375 Educational & Health Services 1,321 1,059 1, Leisure & Hospitality 1,064, , , , , ,483 Other Services 702, , , , , ,542 Public Administration 1,033, , , , , ,109 TOTAL $20,108,588 $16,107,783 $12,781,453 $10,226,320 $14,358,487 $11,486,909 NATRONA COUNTY SALES TAX COLLECTIONS Agr, Forestry, Fishing, & Hunting Mining 10,714,692 8,571,753 6,648,783 5,319,027 9,330,909 7,464,727 Utilities 3,132,826 2,506,261 3,334,926 2,667,941 3,517,893 2,814,315 Construction 2,328,977 1,863,150 1,636,209 1,308,967 1,793,136 1,434,509 Manufacturing 5,617,858 4,494,286 2,078,710 1,662,968 2,091,438 1,673,150 Wholesale Trade 10,204,593 8,163,706 6,543,079 5,234,566 7,930,444 6,344,317 Retail Trade 41,299,282 33,039,432 36,812,921 29,450,337 37,832,227 30,265,786 Transportation & Warehousing 72,213 57,770 70,974 56,779 66,639 53,311 Information 1,396,318 1,117,054 1,791,365 1,433,092 2,135,781 1,708,625 Financial Activities 5,146,584 4,117,299 3,952,001 3,161,601 5,364,836 4,291,869 Professional & Business Services 624, , , , , ,370 Educational & Health Services 53,105 42,484 40,347 32,278 43,402 34,722 Leisure & Hospitality 8,440,906 6,752,900 7,786,628 6,229,302 8,253,156 6,602,524 Other Services 4,034,772 3,227,817 3,529,251 2,823,400 4,128,513 3,302,811 Public Administration 9,348,440 7,478,752 7,446,111 5,956,889 7,571,818 6,057,455 TOTAL $102,415,653 $81,932,735 $82,113,512 $65,690,911 $90,595,737 $72,476,554 Note: Total sales tax collections may include both 4% state imposed taxes and local optional (up to 2%) taxes. Source: Wyoming Department of Revenue 24

26 NIOBRARA COUNTY SALES TAX COLLECTIONS Agr, Forestry, Fishing, & Hunting Mining 408, , , , , ,007 Utilities 133,509 93, , , , ,599 Construction 59,505 42,191 74,496 49,664 54,283 36,189 Manufacturing 173, , ,565 69,047 68,365 45,576 Wholesale Trade 242, , ,277 90, ,810 97,869 Retail Trade 663, , , , , ,258 Transportation & Warehousing 1, Information 52,328 36,145 69,308 46,204 88,453 58,968 Financial Activities 88,595 61,128 79,837 53,224 50,593 33,728 Professional & Business Services 12,761 8,939 10,494 6,996 11,259 7,506 Educational & Health Services 1, ,510 1,006 Leisure & Hospitality 261, , , , , ,447 Other Services 84,475 58,235 74,975 49,988 91,781 61,187 Public Administration 214, , , , , ,680 TOTAL $2,398,622 $1,674,976 $2,239,322 $1,492,902 $2,399,452 $1,599,625 PARK COUNTY SALES TAX COLLECTIONS Agr, Forestry, Fishing, & Hunting 50,087 40,069 23,891 21,195 34,208 34,208 Mining 1,177, , , , , ,908 Utilities 1,675,115 1,340,086 1,381,114 1,279,933 1,337,254 1,337,254 Construction 460, , , , , ,988 Manufacturing 932, , , , , ,024 Wholesale Trade 1,573,272 1,258,879 1,211,380 1,090,497 1,165,351 1,165,374 Retail Trade 11,496,119 9,199,144 9,749,182 8,687,391 8,920,338 8,916,452 Transportation & Warehousing 19,593 15,678 21,368 19,654 89,683 79,064 Information 785, , , , , ,452 Financial Activities 812, , , , , ,011 Professional & Business Services 230, , , , , ,970 Educational & Health Services 39,395 31,516 43,087 37,338 34,356 34,356 Leisure & Hospitality 4,819,252 3,855,564 4,626,494 3,923,636 3,984,401 3,983,420 Other Services 871, , , , , ,676 Public Administration 2,108,069 1,686,455 1,868,239 1,715,563 1,982,909 1,982,909 TOTAL $27,051,852 $21,654,616 $22,631,266 $20,082,189 $21,196,765 $21,183,065 Note: Total sales tax collections may include both 4% state imposed taxes and local optional (up to 2%) taxes. Source: Wyoming Department of Revenue 25

27 PLATTE COUNTY SALES TAX COLLECTIONS Agr, Forestry, Fishing, & Hunting 13,765 10,415 17,627 11,751 23,644 15,763 Mining 79,093 62, ,390 70, , ,912 Utilities 434, , , , , ,998 Construction 150, , ,386 89, ,434 72,177 Manufacturing 295, , , , , ,009 Wholesale Trade 457, , , , , ,493 Retail Trade 2,258,743 1,697,816 2,577,457 1,718,398 2,674,503 1,783,960 Transportation & Warehousing 7,557 5,799 5,462 3,641 7,132 4,754 Information 156, , , , , ,349 Financial Activities 110,613 82, ,290 70, , ,377 Professional & Business Services 94,726 73,426 71,883 47,936 67,621 45,080 Educational & Health Services 1, ,636 1,091 2,306 1,538 Leisure & Hospitality 792, , , , , ,319 Other Services 218, , , , , ,565 Public Administration 753, , , , , ,918 TOTAL $5,824,558 $4,379,032 $6,496,409 $4,331,386 $6,961,701 $4,641,211 SHERIDAN COUNTY SALES TAX COLLECTIONS Agr, Forestry, Fishing, & Hunting 10,073 6,715 6,625 4,416 5,854 3,902 Mining 1,431, , , , , ,323 Utilities 2,134,311 1,422,874 2,128,945 1,419,297 2,271,207 1,514,138 Construction 740, , , , , ,924 Manufacturing 1,215, ,272 1,052, , , ,266 Wholesale Trade 2,131,477 1,421,002 1,340, ,840 1,182, ,985 Retail Trade 15,355,732 10,237,148 14,014,267 9,343,119 13,382,333 8,921,549 Transportation & Warehousing 19,147 12,765 13,670 9,113 12,384 8,256 Information 876, , , ,149 1,228, ,014 Financial Activities 1,068, , , , , ,276 Professional & Business Services 368, , , , , ,008 Educational & Health Services 20,893 13,928 21,661 14,440 34,208 22,805 Leisure & Hospitality 3,959,279 2,639,517 3,773,081 2,515,386 3,709,799 2,473,197 Other Services 1,416, ,055 1,232, ,604 1,145, ,646 Public Administration 5,065,440 3,376,960 3,568,478 2,378,985 3,179,205 2,119,470 TOTAL $35,814,045 $23,876,026 $30,338,987 $20,226,294 $28,825,209 $19,216,759 Note: Total sales tax collections may include both 4% state imposed taxes and local optional (up to 2%) taxes. Source: Wyoming Department of Revenue 26

28 SUBLETTE COUNTY SALES TAX COLLECTIONS Agr, Forestry, Fishing, & Hunting 5,442 5,442 5,495 5,495 2,067 2,067 Mining 44,375,585 44,375,585 33,745,131 33,745,131 39,898,899 39,898,899 Utilities 468, , , , , ,374 Construction 1,184,251 1,184,251 1,106,456 1,106,456 1,271,954 1,271,954 Manufacturing 3,609,569 3,609,569 1,981,912 1,981,912 1,293,592 1,293,592 Wholesale Trade 7,436,783 7,436,783 3,679,497 3,679,497 3,283,858 3,283,858 Retail Trade 9,753,022 9,753,022 6,142,497 6,142,497 7,130,312 7,130,312 Transportation & Warehousing 126, , , , , ,081 Information 301, , , , , ,324 Financial Activities 5,095,617 5,095,617 3,565,844 3,565,844 3,166,682 3,166,682 Professional & Business Services 293, , , , , ,338 Educational & Health Services 2,928 2,928 2,467 2,467 10,042 10,042 Leisure & Hospitality 1,253,199 1,253, , , , ,405 Other Services 4,708,240 4,708,240 2,569,330 2,569,330 2,997,617 2,997,617 Public Administration 937, , , ,252 1,079,891 1,079,891 TOTAL $79,551,379 $79,551,379 $55,622,693 $55,622,693 $62,176,435 $62,176,435 SWEETWATER COUNTY SALES TAX COLLECTIONS Agr, Forestry, Fishing, & Hunting 18,036 12,024 14,997 10,471 14,908 11,842 Mining 29,216,764 19,482,893 15,012,285 10,763,510 16,967,054 13,312,877 Utilities 2,920,555 1,947,747 2,871,361 2,068,885 2,551,347 2,008,746 Construction 2,541,426 1,694,270 2,015,223 1,416,570 2,134,514 1,686,255 Manufacturing 6,294,294 4,196,227 8,044,372 5,759,186 6,810,553 5,329,531 Wholesale Trade 13,739,065 9,196,604 8,989,723 6,355,114 7,178,744 5,609,715 Retail Trade 35,502,012 23,681,291 24,208,049 17,091,980 21,854,326 17,058,713 Transportation & Warehousing 430, , , , , ,200 Information 2,423,100 1,615,303 2,092,502 1,469,502 1,911,937 1,478,352 Financial Activities 4,930,377 3,287,308 3,413,455 2,417,206 3,331,183 2,615,490 Professional & Business Services 619, , , , , ,233 Educational & Health Services 42,801 28,534 72,794 52,149 65,924 51,994 Leisure & Hospitality 6,703,943 4,481,896 5,394,437 3,790,054 4,973,222 3,893,788 Other Services 4,751,496 3,168,331 3,940,369 2,773,402 4,367,036 3,418,881 Public Administration 3,083,425 2,055,543 2,956,510 2,131,410 3,588,395 2,734,839 TOTAL $113,216,838 $75,549,214 $79,585,752 $56,495,696 $76,423,904 $59,741,457 Note: Total sales tax collections may include both 4% state imposed taxes and local optional (up to 2%) taxes. Source: Wyoming Department of Revenue 27