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 37 th Edition Cheyenne, Wyoming 2012

2 WYOMING SALES, USE, AND LODGING TAX REVENUE REPORT December 2012 Prepared by Wenlin Liu, Ph.D., Principal Economist Department of Administration and Information Economic Analysis Division "To coordinate, develop, and disseminate economic/demographic research and information." STAFF Bill Mai, Administrator Justin Ballard, Principal Economist Wenlin Liu, Principal Economist Jim Robinson, Principal 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 2012 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 2012 Cigarette Tax 1.5% Franchise Tax 2.0% Charges-Sales & Services 3.2% Pooled Interest 9.3% PWMTF Interest 19.6% Penalties & Interest 0.9% Federal Aid & Grants 0.8% All Other 2.9% Severance Tax 18.4% Sales and Use Tax 41.3% 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, 2012, 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, Campbell, Carbon, Crook, Laramie, Niobrara, Platte, Sheridan, Teton, and Washakie 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 by January 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 2001 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 2001 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 2008 THROUGH FISCAL YEAR 2012 REVENUE SOURCE FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 % Change FY11 to FY12 SEVERANCE TAX $257,859,262 $217,580,768 $226,994,929 $230,313,366 $221,153, SALES AND USE TAX $504,711,048 $492,443,467 $412,845,265 $470,905,619 $497,683, INTEREST-PWMTF* $321,357,789 $135,264,226 $139,450,800 $215,755,659 $235,847, INTEREST-POOLED $105,567,137 $89,969,956 $117,295,842 $90,718,694 $112,352, CHARGES-SALES & SERVICES $30,458,234 $33,780,336 $33,254,667 $35,503,191 $38,218, FRANCHISE TAX $26,251,292 $23,978,875 $23,805,596 $23,210,774 $24,446, CIGARETTE TAX $20,361,377 $19,802,475 $19,251,679 $17,615,267 $17,742, PENALTIES & INTEREST $6,443,234 $11,878,190 $13,962,941 $12,000,700 $11,229, FEDERAL AID & GRANTS $9,819,073 $9,159,713 $10,686,279 $11,388,412 $10,065, ALL OTHER** $37,086,361 $30,959,626 $48,524,471 $67,654,528 $35,104, TOTAL REVENUE $1,319,914,807 $1,064,817,632 $1,046,072,469 $1,175,066,210 $1,203,843, * 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, 2012) County State General Specific Economic Total Local Lodging Total Tax Purpose Purpose Development S & U Tax Government Tax Tax Rate Option 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% 1% 6% Campbell 2% 8% 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 4% 8% Goshen 4% 1% 0.25% 5.25% Goshen 4% 9.25% 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 2% 8% Uinta 4% 1% 5% Evanston only* 3% 8% Washakie 4% 1% 1% 6% Washakie 4% 10% 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 FY2012 (only state imposed 4% sales tax is included) Park 9.6 Teton 5.6 Big Horn 10.1 Washakie Hot Springs Sheridan -7.6 Campbell Johnson Sublette Fremont Natrona Converse Lincoln 16.2 Sweetwater Carbon Albany Uinta 11.5 Crook 13.3 Weston 6.6 Niobrara 32.1 Platte Goshen Laramie 8.7 % change Wyoming = 10.3% N W E S 0 50 Miles 13

15 SUMMARY OF SALES TAX COLLECTIONS Total sales tax collections for fiscal year 2012, at $857.8 million, increased 14.6 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 10.3 percent, slightly faster than the 9.7 percent growth rate recorded in fiscal year Nevertheless, sales taxes in fiscal year 2012 were still 2.6 Total Sales Tax Collections: FY 2012 percent below the record amount set in fiscal year Because locally imposed optional taxes often change during a fiscal year, an accurate comparison should only include Public Administration 6.4% Other Services 4.9% Leisure & Hospitality 10.1% Financial Activities 4.9% All Other 3.1% Mining 18.7% Utilities 4.4% Construction 1.8% Manufacturing 3.4% Wholesale Trade 11.2% the state-imposed 4% taxes to Retail Trade 31.1% reflect change in taxable sales over time. Driven 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 a few small sectors (in terms of sales tax collections) experienced contraction during the fiscal year 2012 (see the Glossary on page 69 for an explanation of each sector). The wholesale trade industry experienced the most significant increase, at 29.8 percent, during the year. The mining (including oil & gas extraction), financial activities, and public administration sectors also had notable increases, of over 11 percent, respectively. However, it is the wholesale trade and mining sectors together that contributed to about 14

16 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 are services rendered under contract for mining and crushing minerals. The sales tax collections reported in the public administration sector were primarily comprised of taxes generated through automobile sales. Collections from the retail trade sector, which reflect consumers daily spending, reached $200.2 million in fiscal year This represented an increase of 5.6 percent from a year earlier. The retail trade sector is the largest contributor of the industrial sectors in sales tax collections. Annual sales tax collections in twenty-one of Wyoming s twenty-three counties expanded from previous year levels. Led by energy exploration in the Niobrara Shale, Converse County recorded the largest increase of 54.3 percent, followed by Niobrara County s 32.1 percent from the fiscal year 2011 level (see map on page 13). Lincoln, Natrona, and Sweetwater counties, each, experienced greater than 15 percent growth. These counties saw dramatic increases in activities associated with mineral exploration. Big Horn, Campbell, Carbon, Crook, Goshen, Johnson, Uinta, and Washakie counties each recorded double digit percentage increases. Sales tax collections declined only in Sublette and Sheridan counties in fiscal year A sales tax audit caused a negative collection (refund) in Sheridan County in September 2011, resulting in an overall annual decrease of 7.6 percent. The contraction in natural gas drilling was the sole reason for the 11.9 percent drop in Sublette County. The map on page 13 shows the percent change in state imposed 4 percent sales tax collections by county from fiscal year 2011 to fiscal year

17 STATE SALES TAX COLLECTIONS* FISCAL YEAR 2001 THROUGH FISCAL YEAR 2012 Year 4% SALES TAX % CHANGE $700,000,000 Fiscal 2001 $363,355, % Fiscal 2002 $394,854, % Fiscal 2003 $383,754, % $600,000,000 $500,000,000 Fiscal 2004 $421,530, % $400,000,000 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, % Fiscal 2012 $648,382, % 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 2010 FY 2011 FY 2012 % Chge FY11 to FY12 Total Taxes 4% Taxes Total Taxes 4% Taxes Total Taxes 4% Taxes Total Taxes 4% Taxes ALBANY $25,843,437 $17,228,988 $24,275,688 $16,971,444 $27,384,972 $18,243, BIG HORN $6,119,496 $4,895,609 $7,481,004 $5,984,797 $8,239,333 $6,588, CAMPBELL $121,409,187 $97,217,470 $141,129,143 $112,915,126 $179,606,535 $127,785, CARBON $23,701,931 $15,822,251 $22,375,494 $14,911,794 $24,867,402 $16,595, CONVERSE $18,268,908 $14,615,139 $24,228,132 $19,382,499 $37,408,008 $29,916, CROOK $5,400,751 $3,601,510 $5,551,919 $3,701,265 $6,294,818 $4,192, FREMONT $25,045,626 $24,846,313 $25,701,619 $25,698,529 $27,161,236 $27,131, GOSHEN $6,247,872 $4,959,482 $7,523,463 $5,986,461 $8,717,858 $6,638, HOT SPRINGS $3,899,045 $3,119,240 $4,226,260 $3,381,004 $4,621,995 $3,695, JOHNSON $12,003,589 $9,602,877 $13,744,765 $10,995,808 $15,382,454 $12,301, LARAMIE $78,882,302 $52,592,938 $90,189,323 $60,130,543 $95,834,069 $65,365, LINCOLN $12,781,453 $10,226,320 $14,358,487 $11,486,909 $16,692,313 $13,348, NATRONA $82,113,512 $65,690,911 $90,595,737 $72,476,554 $104,566,888 $83,619, NIOBRARA $2,239,322 $1,492,902 $2,399,452 $1,599,625 $3,173,230 $2,113, PARK $22,631, $20,082, $21,196, $21,183, $23,236, $23,215, PLATTE $6,496,409 $4,331,386 $6,961,701 $4,641,211 $7,630,800 $5,082, SHERIDAN $30,338,987 $20,226,294 $28,825,209 $19,216,759 $26,660,021 $17,757, SUBLETTE $55,622,693 $55,622,693 $62,176,435 $62,176,435 $54,803,040 $54,803, SWEETWATER $79,585,752 $56,495,696 $76,423,904 $59,741,457 $99,227,313 $70,563, TETON $51,044,725 $32,980,690 $51,769,600 $33,414,689 $54,740,405 $35,301, UINTA $15,220,572 $12,176,540 $16,628,201 $13,302,103 $18,552,575 $14,836, WASHAKIE $5,917,931 $4,739,127 $6,122,723 $4,781,540 $8,199,468 $5,463, WESTON $4,041,082 $3,232,872 $4,479,936 $3,583,945 $4,779,432 $3,821, WYOMING $694,855,847 $535,799,435 $748,364,960 $587,663,565 $857,780,696 $648,382, Source: State of Wyoming, Department of Revenue 17

19 WYOMING SALES TAX COLLECTIONS Agr, Forestry, Fishing, & Hunting 277, , , , , ,835 Mining 100,286,003 85,432, ,278, ,731, ,210, ,848,456 Utilities 35,231,003 26,456,385 36,586,238 27,879,272 37,338,998 27,806,368 Construction 15,876,695 12,289,063 14,688,479 11,683,133 15,411,770 11,839,819 Manufacturing 28,399,834 21,931,546 25,077,229 19,864,745 28,878,804 21,681,430 Wholesale Trade 66,003,705 51,434,474 70,121,923 55,287,546 95,815,484 71,779,264 Retail Trade 242,019, ,226, ,892, ,499, ,761, ,165,842 Transportation & Warehousing 1,270, ,509 1,233, ,974 1,204, ,112 Information 16,590,512 12,223,278 19,070,936 14,240,309 18,711,303 13,797,591 Financial Activities 32,282,956 24,966,482 35,782,680 28,039,177 42,289,173 32,122,093 Professional & Business Services 5,139,780 3,882,631 5,666,095 4,332,704 5,975,631 4,423,097 Educational & Health Services 804, , , , , ,343 Leisure & Hospitality 76,700,079 55,213,708 77,920,722 57,151,071 86,848,284 62,699,327 Other Services 33,006,489 25,790,786 36,614,736 29,174,487 42,004,327 31,755,787 Public Administration 40,966,304 31,199,999 45,340,150 34,974,136 55,298,789 41,795,075 TOTAL $694,855,847 $535,799,435 $748,364,960 $587,663,565 $857,780,696 $648,382,439 ALBANY COUNTY SALES TAX COLLECTIONS Agr, Forestry, Fishing, & Hunting 33,172 22,114 30,742 21,505 34,295 22,858 Mining 178, , ,808 99, , ,936 Utilities 1,279, ,217 1,219, ,984 1,390, ,251 Construction 456, , , , , ,794 Manufacturing 599, , , , , ,707 Wholesale Trade 1,202, ,722 1,135, ,802 1,488, ,666 Retail Trade 12,400,949 8,267,289 11,502,086 8,020,522 12,592,531 8,389,146 Transportation & Warehousing 35,081 23,387 29,879 20,702 33,343 22,193 Information 869, , , , , ,874 Financial Activities 777, , , , , ,128 Professional & Business Services 586, , , , , ,101 Educational & Health Services 449, , , , , ,419 Leisure & Hospitality 4,219,641 2,813,092 4,053,026 2,847,945 4,575,007 3,046,460 Other Services 780, , , , , ,204 Public Administration 1,973,720 1,315,814 1,805,922 1,274,528 2,396,603 1,597,733 TOTAL $25,843,437 $17,228,988 $24,275,688 $16,971,444 $27,384,972 $18,243,470 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 2,587 2,070 2,117 1,693 2,073 1,658 Mining 267, , , ,854 1,391,046 1,112,565 Utilities 702, , , , , ,419 Construction 131, , , , , ,328 Manufacturing 241, , , , , ,434 Wholesale Trade 771, , , ,085 1,267,039 1,013,063 Retail Trade 2,007,638 1,606,111 2,242,861 1,794,289 2,254,033 1,802,350 Transportation & Warehousing 4,917 3,934 14,197 11,357 11,809 9,431 Information 374, , , , , ,710 Financial Activities 288, , , , , ,475 Professional & Business Services 60,671 48,537 60,973 48,778 53,658 42,890 Educational & Health Services Leisure & Hospitality 427, , , , , ,949 Other Services 277, , , , , ,714 Public Administration 560, , , , , ,248 TOTAL $6,119,496 $4,895,609 $7,481,004 $5,984,797 $8,239,333 $6,588,624 CAMPBELL COUNTY SALES TAX COLLECTIONS Agr, Forestry, Fishing, & Hunting 24,374 19,499 21,893 17,515 32,750 24,756 Mining 25,863,236 20,784,945 39,804,018 31,854,155 53,830,096 38,338,534 Utilities 6,888,855 5,511,522 8,103,592 6,482,325 6,424,815 4,754,677 Construction 3,144,631 2,519,092 2,635,360 2,107,665 2,389,583 1,712,991 Manufacturing 6,074,384 4,858,775 5,283,945 4,229,000 5,863,706 4,159,827 Wholesale Trade 20,983,787 16,787,553 20,515,937 16,414,366 33,772,740 23,876,701 Retail Trade 32,197,103 25,750,810 34,090,592 27,272,445 39,553,236 28,109,499 Transportation & Warehousing 155, ,625 57,375 46, ,607 75,484 Information 1,006, ,304 1,381,709 1,105,379 1,748,495 1,235,238 Financial Activities 5,959,739 4,767,916 7,621,514 6,097,071 9,892,611 7,010,451 Professional & Business Services 765, , , , , ,206 Educational & Health Services 5,763 4,609 6,033 4,826 6,539 4,656 Leisure & Hospitality 4,781,308 3,825,237 5,130,047 4,103,801 6,030,700 4,321,346 Other Services 9,339,549 7,470,479 11,009,775 8,806,436 12,565,322 8,905,060 Public Administration 4,218,761 3,375,009 4,769,438 3,815,550 6,636,919 4,717,187 TOTAL $121,409,187 $97,217,470 $141,129,143 $112,915,126 $179,606,535 $127,785,611 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 17,400 11,600 20,159 13,439 10,931 7,287 Mining 4,762,194 3,179,787 4,113,637 2,744,260 5,070,784 3,400,460 Utilities 1,339, ,029 1,267, ,289 1,284, ,913 Construction 704, , , , , ,022 Manufacturing 1,006, , , , , ,157 Wholesale Trade 2,317,400 1,544,915 2,445,751 1,629,774 3,019,098 2,011,749 Retail Trade 6,421,826 4,288,335 6,521,857 4,348,050 6,642,722 4,426,834 Transportation & Warehousing 36,425 24,754 24,824 16,549 32,027 21,317 Information 730, , , , , ,793 Financial Activities 1,226, ,930 1,171, ,068 1,272, ,251 Professional & Business Services 82,795 55, ,747 94, ,899 94,556 Educational & Health Services 4,445 2,959 3,517 2,345 2,583 1,720 Leisure & Hospitality 2,794,210 1,864,575 2,785,682 1,858,517 3,082,295 2,057,413 Other Services 877, , , ,120 1,038, ,915 Public Administration 1,378, ,278 1,473, ,025 1,753,692 1,169,114 TOTAL $23,701,931 $15,822,251 $22,375,494 $14,911,794 $24,867,402 $16,595,499 CONVERSE COUNTY SALES TAX COLLECTIONS Agr, Forestry, Fishing, & Hunting 14,186 11,349 10,367 8,294 21,404 17,114 Mining 2,343,017 1,874,413 6,107,847 4,886,277 13,342,951 10,671,707 Utilities 626, , , , , ,678 Construction 853, , , , , ,989 Manufacturing 1,607,931 1,286,345 1,665,939 1,332,751 1,561,893 1,249,085 Wholesale Trade 3,725,499 2,980,412 5,261,804 4,209,436 6,209,529 4,966,044 Retail Trade 4,178,421 3,342,737 4,962,212 3,969,771 6,697,677 5,356,293 Transportation & Warehousing 24,601 19,681 26,303 21,042 48,475 38,733 Information 215, , , , , ,769 Financial Activities 1,009, , , ,028 1,913,209 1,529,437 Professional & Business Services 103,677 82, , , ,905 93,483 Educational & Health Services 8,598 6,879 5,041 4,033 3,603 2,881 Leisure & Hospitality 1,073, ,672 1,152, ,137 1,651,310 1,320,006 Other Services 1,369,062 1,095,249 1,417,202 1,133,761 2,211,905 1,768,645 Public Administration 1,115, ,792 1,415,072 1,132,058 1,788,084 1,430,466 TOTAL $18,268,908 $14,615,139 $24,228,132 $19,382,499 $37,408,008 $29,916,331 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 3,454 2,303 2,821 1,880 4,494 2,989 Mining 659, , , , , ,945 Utilities 529, , , , , ,678 Construction 118,968 79,312 90,815 60, ,798 75,160 Manufacturing 235, , , , , ,541 Wholesale Trade 427, , , , , ,690 Retail Trade 2,013,371 1,342,555 1,899,661 1,266,436 2,189,107 1,458,190 Transportation & Warehousing 10,610 7,073 12,638 8,425 11,558 7,702 Information 180, , , , , ,525 Financial Activities 156, , ,211 76, ,667 81,605 Professional & Business Services 52,563 35,041 50,292 33,528 46,193 30,761 Educational & Health Services 1, ,807 1, Leisure & Hospitality 581, , , , , ,873 Other Services 176, , , , , ,840 Public Administration 252, , , , , ,883 TOTAL $5,400,751 $3,601,510 $5,551,919 $3,701,265 $6,294,818 $4,192,809 FREMONT COUNTY SALES TAX COLLECTIONS Agr, Forestry, Fishing, & Hunting 13,541 13,541 20,788 20,788 17,706 17,706 Mining 3,361,190 3,173,421 2,580,207 2,579,453 2,556,544 2,528,580 Utilities 608, , , , , ,500 Construction 442, , , , , ,040 Manufacturing 529, , , , , ,404 Wholesale Trade 1,471,888 1,471,351 1,710,196 1,709,624 2,243,664 2,243,671 Retail Trade 11,440,949 11,440,029 11,731,692 11,727,600 12,158,386 12,156,982 Transportation & Warehousing 23,716 23,581 41,993 39,960 67,330 67,392 Information 453, , , , , ,433 Financial Activities 834, ,002 1,095,306 1,095,466 1,126,654 1,126,589 Professional & Business Services 192, , , , , ,563 Educational & Health Services 38,757 38,756 40,914 40,914 41,625 41,625 Leisure & Hospitality 2,529,654 2,528,001 2,540,895 2,545,298 2,774,099 2,774,087 Other Services 1,030,220 1,029,546 1,151,690 1,151,690 1,139,974 1,139,974 Public Administration 2,076,034 2,076,034 2,505,186 2,505,186 2,710,314 2,710,314 TOTAL $25,045,626 $24,846,313 $25,701,619 $25,698,529 $27,161,236 $27,131,860 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 31,711 24,584 31,534 25,192 22,495 17,139 Mining 41,375 32, , ,387 1,143, ,256 Utilities 472, , , , , ,047 Construction 150, , , , , ,453 Manufacturing 244, , , , , ,118 Wholesale Trade 488, , , , , ,768 Retail Trade 2,686,397 2,132,163 2,893,394 2,301,069 3,276,161 2,494,394 Transportation & Warehousing 6,606 5,239 6,288 5,010 13,814 10,515 Information 283, , , , , ,666 Financial Activities 125,849 99, , , , ,334 Professional & Business Services 52,216 41,498 69,361 55,191 88,898 67,609 Educational & Health Services 28,441 22,731 32,964 26,314 13,308 10,132 Leisure & Hospitality 683, , , , , ,477 Other Services 417, , , , , ,475 Public Administration 534, , , , , ,413 TOTAL $6,247,872 $4,959,482 $7,523,463 $5,986,461 $8,717,858 $6,638,797 HOT SPRINGS COUNTY SALES TAX COLLECTIONS Agr, Forestry, Fishing, & Hunting Mining 336, , , , , ,512 Utilities 470, , , , , ,795 Construction 77,047 61,637 74,111 59,289 65,504 52,371 Manufacturing 39,695 31,756 65,131 52,105 51,766 41,384 Wholesale Trade 289, , , , , ,376 Retail Trade 1,400,092 1,120,073 1,552,779 1,242,224 1,622,283 1,297,081 Transportation & Warehousing 14,333 11,466 24,496 19,597-26,008-20,807 Information 177, , , , , ,718 Financial Activities 74,498 59,598 83,694 66,955 76,900 61,486 Professional & Business Services 12,011 9,609 13,350 10,680 13,569 10,852 Educational & Health Services 1, , ,443 1,154 Leisure & Hospitality 604, , , , , ,651 Other Services 123,316 98, , , , ,548 Public Administration 278, , , , , ,536 TOTAL $3,899,045 $3,119,240 $4,226,260 $3,381,004 $4,621,995 $3,695,717 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 3,411 2,729 1,568 1,254 1,755 1,404 Mining 2,436,898 1,949,518 3,112,773 2,490,218 4,197,329 3,357,065 Utilities 1,447,123 1,157,699 1,587,220 1,269,776 1,830,084 1,463,910 Construction 900, , , , , ,298 Manufacturing 204, , , , , ,084 Wholesale Trade 589, , , ,932 1,028, ,683 Retail Trade 3,378,717 2,702,973 3,423,507 2,738,806 3,146,898 2,516,433 Transportation & Warehousing 8,329 6,663 11,235 8,988 11,332 9,064 Information 206, , , , , ,223 Financial Activities 784, ,284 1,126, ,416 1,676,328 1,340,207 Professional & Business Services 168, , ,759 93, , ,987 Educational & Health Services 3,233 2,586 1,876 1,501 1,684 1,347 Leisure & Hospitality 1,000, ,059 1,014, ,955 1,151, ,179 Other Services 277, , , , , ,791 Public Administration 594, , , , , ,128 TOTAL $12,003,589 $9,602,877 $13,744,765 $10,995,808 $15,382,454 $12,301,802 LARAMIE COUNTY SALES TAX COLLECTIONS Agr, Forestry, Fishing, & Hunting 8,218 5,479 8,587 5,724 36,609 24,563 Mining 482, ,642 3,548,136 2,365,422 3,550,554 2,440,104 Utilities 6,054,231 4,036,154 5,860,955 3,907,303 5,895,592 4,028,357 Construction 1,585,098 1,056,761 1,543,524 1,029,150 1,921,173 1,308,475 Manufacturing 1,268, ,415 1,669,328 1,112,881 1,858,030 1,253,424 Wholesale Trade 4,878,283 3,252,415 6,306,986 4,204,645 7,664,088 5,219,333 Retail Trade 37,070,228 24,715,738 39,243,381 26,164,000 40,311,051 27,474,181 Transportation & Warehousing 61,475 40,987 47,732 31,821 72,082 49,549 Information 2,951,906 1,968,009 3,631,982 2,421,283 3,156,610 2,147,813 Financial Activities 3,159,276 2,107,321 3,875,953 2,583,598 3,860,770 2,629,164 Professional & Business Services 545, , , , , ,410 Educational & Health Services 68,458 45,639 60,677 40,451 19,456 13,069 Leisure & Hospitality 11,065,844 7,377,240 11,982,899 7,991,498 12,670,460 8,622,082 Other Services 2,789,300 1,860,608 3,036,673 2,024,426 3,436,414 2,338,177 Public Administration 6,893,408 4,595,605 8,586,384 5,724,256 10,479,080 7,208,097 TOTAL $78,882,302 $52,592,938 $90,189,323 $60,130,543 $95,834,069 $65,365,797 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 13,372 10,698 9,649 7,719 14,884 11,893 Mining 798, , , ,264 1,321,544 1,056,838 Utilities 376, , , ,864 1,219, ,417 Construction 247, , , , , ,293 Manufacturing 663, , , ,313 1,661,770 1,329,151 Wholesale Trade 2,628,687 2,102,964 3,442,939 2,754,359 3,207,597 2,565,112 Retail Trade 4,591,775 3,673,701 4,545,673 3,636,824 5,096,988 4,075,417 Transportation & Warehousing 26,565 21,252 25,842 20,674 23,854 19,077 Information 454, , , , , ,309 Financial Activities 680, , , , , ,901 Professional & Business Services 60,123 48,104 59,218 47,375 73,125 58,460 Educational & Health Services 1, Leisure & Hospitality 961, , , , , ,354 Other Services 536, , , , , ,214 Public Administration 741, , , , , ,708 TOTAL $12,781,453 $10,226,320 $14,358,487 $11,486,909 $16,692,313 $13,348,819 NATRONA COUNTY SALES TAX COLLECTIONS Agr, Forestry, Fishing, & Hunting ,863 6,290 Mining 6,648,783 5,319,027 9,330,909 7,464,727 12,731,224 10,181,344 Utilities 3,334,926 2,667,941 3,517,893 2,814,315 3,887,962 3,110,366 Construction 1,636,209 1,308,967 1,793,136 1,434,509 2,134,785 1,706,805 Manufacturing 2,078,710 1,662,968 2,091,438 1,673,150 2,858,059 2,284,971 Wholesale Trade 6,543,079 5,234,566 7,930,444 6,344,317 9,341,345 7,469,459 Retail Trade 36,812,921 29,450,337 37,832,227 30,265,786 41,122,634 32,884,258 Transportation & Warehousing 70,974 56,779 66,639 53,311 73,890 59,070 Information 1,791,365 1,433,092 2,135,781 1,708,625 2,264,309 1,810,822 Financial Activities 3,952,001 3,161,601 5,364,836 4,291,869 5,890,811 4,710,079 Professional & Business Services 442, , , , , ,142 Educational & Health Services 40,347 32,278 43,402 34,722 44,049 35,211 Leisure & Hospitality 7,786,628 6,229,302 8,253,156 6,602,524 9,445,555 7,551,987 Other Services 3,529,251 2,823,400 4,128,513 3,302,811 5,098,159 4,076,548 Public Administration 7,446,111 5,956,889 7,571,818 6,057,455 9,163,185 7,330,547 TOTAL $82,113,512 $65,690,911 $90,595,737 $72,476,554 $104,566,888 $83,619,898 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 218, , , , , ,495 Utilities 181, , , , , ,683 Construction 74,496 49,664 54,283 36,189 40,321 26,835 Manufacturing 103,565 69,047 68,365 45,576 97,871 65,183 Wholesale Trade 135,277 90, ,810 97, , ,063 Retail Trade 850, , , , , ,520 Transportation & Warehousing , Information 69,308 46,204 88,453 58,968 85,990 57,308 Financial Activities 79,837 53,224 50,593 33,728 98,423 65,551 Professional & Business Services 10,494 6,996 11,259 7,506 18,498 12,320 Educational & Health Services ,510 1, Leisure & Hospitality 256, , , , , ,658 Other Services 74,975 49,988 91,781 61, ,614 86,310 Public Administration 182, , , , , ,765 TOTAL $2,239,322 $1,492,902 $2,399,452 $1,599,625 $3,173,230 $2,113,182 PARK COUNTY SALES TAX COLLECTIONS Agr, Forestry, Fishing, & Hunting 23,891 21,195 34,208 34,208 26,649 26,649 Mining 561, , , ,908 1,455,469 1,430,507 Utilities 1,381,114 1,279,933 1,337,254 1,337,254 1,365,632 1,365,632 Construction 363, , , , , ,682 Manufacturing 751, , , , , ,418 Wholesale Trade 1,211,380 1,090,497 1,165,351 1,165,374 1,337,330 1,337,326 Retail Trade 9,749,182 8,687,391 8,920,338 8,916,452 9,568,393 9,567,879 Transportation & Warehousing 21,368 19,654 89,683 79,064-23,407-16,043 Information 492, , , , , ,906 Financial Activities 640, , , , , ,644 Professional & Business Services 184, , , , , ,345 Educational & Health Services 43,087 37,338 34,356 34,356 30,366 30,366 Leisure & Hospitality 4,626,494 3,923,636 3,984,401 3,983,420 4,221,639 4,219,837 Other Services 712, , , , , ,764 Public Administration 1,868,239 1,715,563 1,982,909 1,982,909 2,117,589 2,117,589 TOTAL $22,631,266 $20,082,189 $21,196,765 $21,183,065 $23,236,531 $23,215,501 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 17,627 11,751 23,644 15,763 16,418 10,925 Mining 105,390 70, , , , ,297 Utilities 501, , , , , ,805 Construction 133,386 89, ,434 72, ,471 84,876 Manufacturing 210, , , , , ,532 Wholesale Trade 429, , , , , ,909 Retail Trade 2,577,457 1,718,398 2,674,503 1,783,960 2,852,575 1,899,911 Transportation & Warehousing 5,462 3,641 7,132 4,754 8,386 5,580 Information 295, , , , , ,309 Financial Activities 106,290 70, , , , ,568 Professional & Business Services 71,883 47,936 67,621 45,080 78,408 52,173 Educational & Health Services 1,636 1,091 2,306 1, Leisure & Hospitality 965, , , ,319 1,019, ,296 Other Services 338, , , , , ,667 Public Administration 735, , , , , ,051 TOTAL $6,496,409 $4,331,386 $6,961,701 $4,641,211 $7,630,800 $5,082,194 SHERIDAN COUNTY SALES TAX COLLECTIONS Agr, Forestry, Fishing, & Hunting 6,625 4,416 5,854 3,902 4,815 3,204 Mining 616, , , ,323-1,915,911-1,277,414 Utilities 2,128,945 1,419,297 2,271,207 1,514,138 2,235,532 1,489,581 Construction 330, , , , , ,307 Manufacturing 1,052, , , , , ,736 Wholesale Trade 1,340, ,840 1,182, ,985 1,503,166 1,000,808 Retail Trade 14,014,267 9,343,119 13,382,333 8,921,549 13,777,826 9,178,190 Transportation & Warehousing 13,670 9,113 12,384 8,256 17,819 11,875 Information 966, ,149 1,228, ,014 1,138, ,792 Financial Activities 979, , , , , ,646 Professional & Business Services 294, , , , , ,870 Educational & Health Services 21,661 14,440 34,208 22,805 17,395 11,583 Leisure & Hospitality 3,773,081 2,515,386 3,709,799 2,473,197 3,975,848 2,646,980 Other Services 1,232, ,604 1,145, ,646 1,212, ,317 Public Administration 3,568,478 2,378,985 3,179,205 2,119,470 2,740,965 1,827,310 TOTAL $30,338,987 $20,226,294 $28,825,209 $19,216,759 $26,660,021 $17,757,784 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