Wyoming’s New Lodging Tax
Written by Taylor on January 7, 2021
Wyoming’s first visitors in 2021 found the cost of lodging had increased from 2020, with a new lodging tax that went into effect Jan. 1.
During the March 2020 budget session the Wyoming Legislature approved House Enrolled Act No. 7. The Legislative Service Office said the act imposes a 5% tax on sales of lodging services.
The act states specifies 3% of funds generated shall be dedicated to state revenues. 80% of that will be sent to the Wyoming tourism account with the remainder deposited in the Wyoming tourism reserve and projects account. The other 2% will be sent to local governments on a county-by-county basis to areas that have a local optional lodging tax in proportion to the amount raised by the local optional tax.
Washakie County currently has a 4% lodging tax that must be approved by voters every four years and was most recently renewed in 2018.
According to the LSO, this legislation provides a delay of the 2% portion of the statewide tax for an area that currently imposes a local optional lodging tax until the next local lodging tax vote. A move that ensures the lodging tax does not exceed 7%.