City Ordinance

ORDINANCE NO. 1, 2022

AN ORDINANCE AUTHORIZING THE CONTINUATION OF THE 1% EXCISE TAX PURSUANT TO WYOMING STATUTE §39-15-204(a)(i).

WHEREAS, an excise tax upon the retail sale of tangible personal property, admissions and services at the rate of 1% has previously been imposed in Crook County, Wyoming following approval by the electorate in accordance with Wyoming Statute §39-15-204(a)(i); and

WHEREAS, pursuant to the provisions of Wyoming Statute §39-15-203(a)(i)(F), such tax may be continued without the requirement of further, periodic, reapprovals by the electorate at a general election, if favorably supported by resolution adopted by Crook County and ordinances adopted by the majority of the incorporated municipalities within Crook County at least ninety (90) days prior to the election at which such reapproval would have been necessary; and

WHEREAS, the governing body of the City of Sundance has determined that it is in the best interest of its citizens to authorize the continuation of the excise tax.

BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF SUNDANCE, CROOK COUNTY, WYOMING:

SECTION 1: The City of Sundance does hereby support and endorse the continuation of the 1% excise tax imposed on all retail sales on tangible personal property, admissions and services, and upon sales, storage, use and consumption of tangible personal property in Crook County, Wyoming as authorized by Wyoming Statute §39-15-204(a)(i).

SECTION 2: The provisions of Wyoming Statute §39-15-101 et seq. are hereby adopted by reference except for Wyoming Statute §39-15-102(a), insofar as it relates to sales taxes, except the name of the county as the taxing agency shall be substituted for that of the state and an additional license to engage in business shall not be required if the vendor has been issued a state license pursuant to law.

SECTION 3: Any amendments made to Article 1 of Chapter 15 or to Chapter 16 of Title 39, Wyoming Statute not in conflict with Article 1 of this chapter or to Chapter 16 of Title 39, Wyoming Statute shall automatically become a part of the excise tax ordinance of the city.

SECTION 4: Crook County shall contract with the Department of Revenue of the State of Wyoming prior to the effective date of the County sales and use tax ordinance or resolution whereby the department shall perform all functions incident to the administration of the sales tax ordinances of the county, city or town.

SECTION 5: The amount subject to the excise tax shall not include the amount of any sales or use tax imposed by the State of Wyoming.

SECTION 6: Ordinance No. 2, 2018 is hereby repealed and any and all ordinances in conflict herewith be and the same are hereby repealed and this ordinance shall be effective upon passage, publication or other acts required by law.

PASSED, ADOPTED AND APPROVED this 3rd day of May 2022.

CITY OF SUNDANCE

BY: PAUL BROOKS, MAYOR

ATTEST: Kathy A. Lenz

CITY CLERK

(SEAL)

1st reading March 1, 2022

2nd reading April 2, 2022

3rd reading May 3, 2022

Publish: May 19, 2022