WYOMING SALES, USE, AND
LODGING TAX REVENUE REPORT
Prepared by
Department of Administration and Information
Economic Analysis Division
40th Edition
Cheyenne, Wyoming
2015
WYOMING SALES, USE, AND LODGING TAX REVENUE REPORT
October 2015
Prepared by
Wenlin Liu, Ph.D., Chief Economist
Department of Administration and Information
Economic Analysis Division
http://eadiv.state.wy.us
[email protected]
"To coordinate, develop, and disseminate economic/demographic
research and information."
STAFF
Alex Kean, Administrator
Wenlin Liu, Chief Economist
Jim Robinson, Principal Economist
Amy Bittner, Senior Economist
Emily Johnson, Economist
OTHER INFORMATION AVAILABLE FROM
THE ECONOMIC ANALYSIS DIVISION:
Wyoming and County Population Forecast
Wyoming State Government Revenue Forecast (CREG)
Wyoming Income, Employment, and Gross Domestic Product
Wyoming Cost of Living Index (WCLI)
Wyoming Economic Summary Report
Wyoming - Just the Facts
Wyoming and County Profiles
State Data Center*
Wyoming Insight
*
The Wyoming State Data Center Program is a joint effort between the 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, social, housing, and more.
1
PREFACE
The 2015 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 the 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 includes total sales and use tax collections activity by state and county for
fiscal years 2013-2015, for both the state-imposed 4% taxes and 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 2004-2015.
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 82002-0060, Phone: (307) 777-7504,
e-mail: [email protected]
For additional information or questions regarding tax collection methodology, please
contact:
Wyoming Department of Revenue
122 West 25th Street, 2nd Floor West
Cheyenne, WY 82002-0110
Phone: (307) 777-5200
http://revenue.wyo.gov
2
Table of Contents
Page
Introduction
.......... ..................... .................... ..................... .....................
4
Section I
Section II
Section III
Section IV
Glossary
Sales Tax Collections .................. ..................... .....................
Retail, Accommodation, and Food Services Tax Collections ...
Use Tax Collections .................... ..................... .....................
Lodging Tax Collections............... ..................... .....................
North American Industry Classification System (NAICS) .........
12
30
45
63
69
Listing of Data Tables
General Fund Revenue by Component . .................... ..................... .....................
Tax Rates by County ......... ..................... .................... ..................... .....................
Taxable Events and Exemptions ............. .................... ..................... .....................
State Sales Tax (4%) Collections: Fiscal Years 2004 - 2015 ............. .....................
Total Sales Tax Collections by County: Fiscal Years 2013 - 2015 ..... .....................
Sales Tax Collections by Industrial Sector, by County: FY 2013 – 2015 ................
Total Retail, Accomm. and Food Services Collections by County: FY 2013 - 2015 .
Retail by Sub-Sector, Accomm. and Food Services Collections: FY 2013 - 2015 ....
State Use Tax (4%) Collections: Fiscal Years 2004 - 2015 ................ .....................
Total Use Tax Collections by County: Fiscal Years 2013 - 2015 ........ .....................
Use Tax Collections by Industrial Sector, by County: FY 2013 - 2015 .....................
Lodging Tax Collections by County and Local Entity: FY 2004 - 2015 .....................
8
9
10
16
17
18
32
33
49
50
51
66
Listing of Charts and Graphs
General Fund Revenue by Component: Fiscal Year 2015 ................. .....................
Total Sales Tax Collections: Fiscal Years 1994 - 2015 ..................... .....................
Percent Change in Sales Tax Collections by County: FY 2014 - 2015.....................
Sales Tax Collections by Industrial Sector: Fiscal Year 2015 ............ .....................
State Sales Tax (4%) Collections: Fiscal Years 2004 - 2015 ............. .....................
Retail by Sub-Sector, Accomm. and Food Services Collections: FY 2004 - 2015 ....
Percent Change in Retail, Accomm. and Food Serv. by County: FY 2014 - 2015 ...
Total Use Tax Collections: Fiscal Years 1994 - 2015 ... ..................... .....................
Percent Change in Use Tax Collections by County: FY 2014 - 2015 . .....................
Use Tax Collections by Industrial Sector: Fiscal Year 2015 ............. .....................
State Use Tax (4%) Collections: Fiscal Years 2004 - 2015 ................ .....................
Total Lodging Tax Collections: Fiscal Years 1994 - 2015 .................. .....................
Percent Change in Lodging Tax Collections by County: FY 2014 - 2015 .................
3
4
12
13
14
16
30
31
45
46
47
49
63
64
INTRODUCTION
Sales and use tax collections are the two principal revenue sources 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
General Fund Revenue Sources: FY 2015
provide revenue primarily
to
cities,
towns,
counties.
and
This
economic
indicator
is
particularly
useful
in
identifying and monitoring
Franchise Tax
2.6%
Charges-Sales &
Services 2.9%
Cigarette Tax
1.1%
All Other 3.8%
Severance Tax
13.3%
tourism activity and local
economic trends.
Pooled Fund
Income 7.6%
Sales and Use
Tax 36.0%
The reporting of sales and
PWMTF Income
32.8%
use tax collections is based
upon
the
2012
North
American Industry Classification System (NAICS) system, 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.
described in the glossary on page 69.
4
Each sector classification is briefly
SALES TAX
Wyoming has implemented a sales and use tax since 1935. Historically, the revenue
from this tax was shared between state government and local governments within the
county-of-origin at rates of 66.67 percent and 33.33 percent, respectively.
However, a
statute modification effective July 1, 1989 through June 30, 1992, reduced the state share
to 63.33 percent and raised the county share to 36.67 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, 1993.
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
28.0 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 2005, and is still currently in place.
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 the 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, 2015, all
counties except for Park, Sublette, and Washakie 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
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, 2015, Albany, Campbell,
Carbon, Converse, Laramie, Niobrara, Platte, Sheridan, Sweetwater, and Teton counties
imposed a 1 percent optional tax.
Since April 2007, counties could also impose another
one percent sales tax for economic development purposes.
Only Goshen County
imposed this particular tax as of January 1, 2015, at 0.25 percent.
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.
pages 10-11 for a list of all taxable events and exemptions).
(See
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 2004 through 2015.
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
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 2004 through 2015.
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.
As of January 1, 2015, Albany, Fremont, Goshen, Hot Springs, Laramie, Park,
Washakie, and Weston counties, Kemmerer city in Lincoln County, and Sheridan city in
Sheridan County imposed a 4 percent lodging tax.
Converse, Natrona, Platte counties,
Pinedale town in Sublette County, and Evanston city in Uinta County imposed a 3 percent.
The rest of the counties, Greybull and Lovell towns in Big Horn County, Afton, Cokeville,
and Diamondville towns in Lincoln County, and Lusk town in Niobrara County impose 2
percent lodging tax.
7
STATE OF WYOMING
GENERAL FUND REVENUE
FISCAL YEAR 2011 THROUGH FISCAL YEAR 2015
REVENUE SOURCE
% Change
FY14 to FY15
FY 2011
FY 2012
FY 2013
FY 2014
FY 2015
SEVERANCE TAX
$230,313,366
$221,153,387
$210,280,486
$234,556,824
$200,734,681
-14.4
SALES AND USE TAX
$470,905,619
$497,683,644
$481,431,386
$521,102,605
$544,030,170
4.4
INCOME-PWMTF*
$215,755,659
$235,847,144
$366,635,721
$395,337,466
$494,234,268
25.0
INCOME-POOLED FUND
$90,718,694
$112,352,685
$189,833,643
$86,425,307
$114,227,416
32.2
CHARGES-SALES & SERVICES
$35,503,191
$38,218,559
$38,867,796
$41,169,666
$43,580,396
5.9
FRANCHISE TAX
$23,210,774
$24,446,393
$26,889,478
$36,257,448
$39,313,515
8.4
CIGARETTE TAX
$17,615,267
$17,742,666
$17,111,522
$16,268,903
$16,284,926
0.1
PENALTIES & INTEREST
$12,000,700
$11,229,632
$9,304,095
$11,536,105
$11,908,349
3.2
FEDERAL AID & GRANTS**
$11,388,412
$10,065,657
$0
$0
$0
NA
ALL OTHER***
$67,654,528
$35,104,043
$40,850,689
$39,722,359
$44,774,802
12.7
$1,175,066,210
$1,203,843,810
$1,381,204,816
$1,382,376,683
$1,509,088,523
9.2
TOTAL REVENUE
* PWMTF = Permanent Wyoming Mineral Trust Fund. Its income includes investment earnings in excess of spending policy amounts ($23.3 million in FY 2011,
$133.0 million in FY 2013, $141.9 million in FY2014, and $209.9 million in FY2015) appropriated to the PWMTF Reserve Account.
** Starting in FY 2013, this federal Medicaid revenue is directly deposited into a separate account to support Wyoming Life Resource Center, instead of going
through appropriation process from general 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
Wyoming Sales, Use, and Lodging Tax Rates by County
(effective January 1, 2015)
County
State
Tax
Rate
General
Purpose
Option
Specific
Purpose
Option
Economic
Total
Development Sales/Use Tax
Option
Rate
1%
Local
Government
Lodging
Tax
Rate
Total
Tax
Rate
Albany
4%
1%
Big Horn
4%
1%
6% Albany
4%
10%
5% Lovell only*
2%
7%
2%
7%
Campbell
4%
1%
1%
6% Campbell
2%
8%
Carbon
4%
1%
1%
6% Carbon
2%
8%
Converse
4%
1%
1%
6% Converse
3%
9%
Crook
4%
1%
5% Crook
2%
7%
Fremont
4%
1%
5% Fremont
4%
9%
Greybull only*
Goshen
4%
1%
4%
9.25%
Hot Springs
4%
1%
5% Hot Springs
4%
9%
Johnson
4%
1%
5% Johnson
2%
7%
Laramie
4%
1%
6% Laramie
4%
10%
Lincoln
4%
1%
5% Cokeville only*
2%
7%
Natrona
4%
1%
Niobrara
4%
1%
Park
4%
0.25%
1%
1%
5.25% Goshen
Afton only*
2%
7%
Diamondville only*
2%
7%
Kemmerer only*
4%
9%
5% Natrona
3%
8%
6% Lusk only*
2%
8%
4% Park
4%
8%
Platte
4%
1%
1%
6% Platte
3%
9%
Sheridan
4%
1%
1%
6% Sheridan only*
4%
10%
Sublette
4%
4% Pinedale only*
3%
7%
Sweetwater
4%
1%
1%
6% Sweetwater
2%
8%
Teton**
4%
1%
1%
6% Teton**
2%
8%
1%
5% Evanston only*
3%
8%
4% Washakie
4%
8%
5% Weston
4%
9%
Uinta
4%
Washakie
4%
Weston
4%
1%
* Note: Lodging tax is imposed only in these cities or towns, i.e. not on a county-wide basis.
** There is an additional 2% sales/use tax imposed in resort districts - Teton Village and Grand Targhee only.
Source: State of Wyoming, Department of Revenue
9
TAXABLE EVENTS AND EXEMPTIONS
Wyoming Statute 39-15-103 describes the following sales and services as taxable events:
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
Retail sales of tangible personal property within the state.
Leases of tangible personal property if the property would have been taxable, had it been sold.
Intrastate telephone and telegraph services, and the equipment used to carry out such services.
Intrastate transportation of passengers.
Sales by public utilities and by those furnishing gas, electricity, or heat for domestic, industrial,
or commercial consumption.
Meals regularly served to the public, and cover charges.
Lodging services to transient guests, e.g., motels, hotels.
Admissions to amusements, or athletic events.
Repair, alteration, or improvement of tangible personal property.
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.
Sales of automobiles, mobile homes, campers, and semi-trailers.
Sales of alcoholic beverages.
Sales of computer hardware and non-customized computer software.
Wyoming Statute 39-15-103 (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 39-15-105 governs exemptions from state sales tax.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
Exemptions include the following:
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.
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.
Intrastate transportation of sick, injured, and deceased persons by ambulance or hearse.
Intrastate transportation of employees when the transportation is paid for by the employer.
Intrastate transportation of raw farm products to processing plants.
Interstate transportation of freight and passengers.
Sales of energy if the energy is consumed directly in manufacturing, processing, or agriculture.
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.
Sales of the services of professional engineers, geologists, or members of similar professions.
Sales made to the State of Wyoming, or its political subdivisions.
Sales made to a religious, or charitable organization, or non-profit corporations providing meals
to senior citizens.
Occasional sales made by religious, or charitable organizations for fund raising purposes.
Sales which Wyoming is forbidden to tax, either by the State, or by the laws, or constitution of
the United States.
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.
Leases of vehicle if the lease is computed from gross receipts of the operation, if the operator is
operating under a valid interstate authority or permit.
10
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
30.
31.
32.
33.
34.
35.
36.
37.
38.
39.
Wholesale sales.
Intrastate transportation of freight and property including oil and gas by pipeline.
Sales of school annuals.
Sales of newspapers.
Sales to Wyoming joint apprenticeship and training programs.
Sales to Joint Powers Boards organized under the Wyoming Joint Powers Act.
Transportation of drilling rigs, including charges for loading, unloading, assembly, and
disassembly.
Sales of food purchased with food stamps.
Sales of food for domestic home consumption.
Admission to, or user fees for county, or municipal owned recreation facilities.
Sales of carbon dioxide and other gases used in tertiary production.
Labor/service charges, including transportation and travel, for repair, alteration, or improvement of
property owned by the State of Wyoming, or its political subdivisions.
Sales of personal property, or services performed for the repair, alteration, or improvement of
railroad rolling stock. It will be repealed effective July 1, 2021.
Lodging services provided by guides or outfitters.
Intrastate transportation by public utility or others of raw farm products to processing or manufacturing
plants.
Intrastate transfer of persons services by a government, charitable, or non-profit organization.
Sales of fuel for use as boiler fuel in the production of electricity.
Sales of water delivered by pipeline or truck.
Sales of farm implements.
Sales or lease of machinery to be used in the state directly or predominantly in manufacturing tangible
property. It will be repealed effective December 31, 2017.
Sales or lease of any aircraft used in federal aviation administration commercial operation.
Sales of equipment used to construct a new coal gasification or coal liquefication facility.
Sales price paid for purchase or rental of computer software, computer equipment, and related utility
equipment by a data processing services center.
Sales of and retail commissions on lottery tickets or shares and equipment necessary to operate a
lottery.
11
SECTION I
SALES TAX COLLECTIONS
Total Sales Tax Collections*
Fiscal Years 1994 - 2015
$1,000,000,000
Current Dollars
2015 Dollars
$900,000,000
$800,000,000
Tax Collections
$700,000,000
$600,000,000
$500,000,000
$400,000,000
$300,000,000
$200,000,000
$100,000,000
$0
94 95 96 97 98 99 00 01 02 03 04 05 06 07 08 09 10 11 12 13 14 15
Fiscal Years
* Includes state sales taxes plus all local optional sales taxes
Source: State of Wyoming, Department of Revenue
12
Percent Change in Sales Tax Collections by County: FY2014 - FY2015
(only state imposed 4% sales tax is included)
Big Horn
Park
-0.4
2.6
Teton
Washakie
Hot Springs 9.4
10.6
Sheridan
0.6
Johnson
-13.4
Crook
Campbell
8.8
3.2
Fremont
0.5
-13.4 - 0.0
0.5 - 3.2
5.0 - 13.0
17.0 - 27.2
Weston
11.0
-2.2
Sublette
% change
17.6
Wyoming = 6.5%
Natrona
2.7
Converse
Niobrara
-5.4
27.2
N
W
E
S
Platte Goshen
Lincoln
12.3
8.0
Sweetwater
Uinta
1.5
Carbon
1.5
Albany
5.3
-1.8
0
Laramie
9.2
-0.3
13
50 Miles
SUMMARY OF SALES TAX COLLECTIONS
Total sales tax collections for fiscal year 2015, at $976.7 million, increased 6.4 percent from
the previous year level.
The annual expansion rate for the state-imposed 4% sales tax
collections was 6.5 percent, slightly lower the 6.7 percent growth rate recorded in fiscal year
2014.
Because locally imposed optional taxes often change during a fiscal year, an
accurate comparison should only
Sales Tax Collections by Industry: FY 2015
include the state-imposed 4%
taxes to reflect change in taxable
Public
Administration
6.8%
Mining 20.8%
All Other 2.9%
Utilities 4.1%
sales over time.
Other Services
4.8%
Driven by mineral exploration,
Wyoming’s economy
Leisure &
Hospitality
10.8%
Financial
Activities 4.9%
in
the
Wholesale
Trade 9.6%
Retail Trade
30.4%
As a result, sales tax
collections
Manufacturing
2.9%
recovered
well after a severe recession in
2009.
Construction
2.0%
state
demonstrated about a double- digit growth rate in both fiscal year 2011 and 2012, after a
record breaking contraction of 19.5 percent in fiscal year 2010.
After a slowdown during
fiscal year 2013, the state’s economy regained strength gradually starting in the third quarter
of 2013, thanks to rebounding natural gas prices, expanded oil drilling, and the strength of
service providing Industries.
However, the dramatic decline of both oil and natural gas
prices in late 2014 and early 2015 has put a brake on mineral exploration.
As a result, sales
tax collections experienced year-over-year declines in the last three months of fiscal year
2015.
For the whole fiscal year 2015, a vast majority of industrial super sectors experienced
increases in sales tax collections. Only a few sectors showed decreases (see the Glossary
on page 69 for an explanation of each sector).
14
The construction industry experienced the fastest increase, at 35.7 percent, during the year.
The mining (including oil & gas extraction) and professional & business services sectors also
showed strong growth of 16.5 and 24.7 percent, respectively.
However, it was the mining
industry alone that contributed to nearly half of the total sales tax increase.
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. Collections from the leisure & hospitality industry, which mostly reflect
restaurant and lodging sales, also demonstrated a significant increase of 9.8 percent from a
year earlier. The sales tax collections reported in the public administration sector were
primarily comprised of taxes generated through automobile sales.
Annual sales tax collections in seventeen of Wyoming’s twenty-three counties expanded from
previous year levels.
Converse County recorded the fastest increase of 27.2 percent,
followed by Crook County’s 17.6 percent from the fiscal year 2014 level (see map on page
13).
Platte, Teton, and Weston counties, each, experienced double-digit growth.
These
aforementioned counties experienced notable increases in activities either directly associated
with mineral extraction or tourism.
Sales tax collections declined in six counties during fiscal year 2015.
Johnson County
showed the most, at -13.4 percent, while Niobrara and Hot Springs counties experienced
small declines, at -5.4 and -2.2 percent, respectively.
The contractions in mineral extraction
activities were the main factor for their shrinkage in sales taxes for Johnson and Niobrara
counties, while the decline in Hot Springs crossed many industries. The map on page 13
shows the percent change in state imposed 4 percent sales tax collections by county from
fiscal year 2014 to fiscal year 2015.
15
STATE SALES TAX COLLECTIONS*
FISCAL YEAR 2004 THROUGH FISCAL YEAR 2015
Year
4% SALES TAX % CHANGE
$800,000,000
$421,530,259
9.8%
$700,000,000
Fiscal 2005
$466,860,387
10.8%
$600,000,000
Fiscal 2006
$559,123,695
19.8%
Fiscal 2007
$611,157,271
9.3%
Fiscal 2008
$647,306,111
5.9%
Fiscal 2009
$665,497,302
2.8%
Fiscal 2010
$535,799,435
-19.5%
Fiscal 2011
$587,663,565
9.7%
Fiscal 2012
$648,382,439
10.3%
$100,000,000
Fiscal 2013
$619,312,790
-4.5%
$0
Fiscal 2014
$661,064,821
6.7%
Fiscal 2015
$704,340,712
6.5%
Tax Collections
Fiscal 2004
$500,000,000
$400,000,000
$300,000,000
$200,000,000
04
05
06
07
08
09
10
Fiscal Years
* Includes only the state imposed 4% collections.
Source: State of Wyoming, Department of Revenue
16
11
12
13
14
15
TOTAL SALES TAX COLLECTIONS BY COUNTY
COUNTY
ALBANY
BIG HORN
CAMPBELL
CARBON
CONVERSE
CROOK
FREMONT
GOSHEN
HOT SPRINGS
JOHNSON
LARAMIE
LINCOLN
NATRONA
NIOBRARA
PARK
PLATTE
SHERIDAN
SUBLETTE
SWEETWATER
TETON
UINTA
WASHAKIE
WESTON
WYOMING
FY 2013
Total Taxes
4% Taxes
$27,135,859
$7,017,017
$172,265,894
$23,975,442
$54,146,740
$6,620,999
$27,249,607
$8,298,676
$4,848,577
$12,791,416
$87,872,911
$13,584,976
$112,092,484
$3,763,785
$22,355,832
$7,287,983
$28,525,246
$36,731,483
$78,049,680
$57,652,264
$16,691,257
$7,964,311
$4,913,259
$821,835,699
$18,045,734
$5,605,373
$114,513,848
$15,952,838
$41,976,384
$4,401,954
$26,457,337
$6,310,777
$3,873,488
$10,220,709
$65,357,512
$10,851,557
$89,570,326
$2,502,600
$22,357,702
$5,062,263
$18,971,665
$36,731,483
$60,930,533
$37,054,699
$13,341,078
$5,298,567
$3,924,363
$619,312,790
FY 2014
Total Taxes
4% Taxes
$28,544,241
$7,501,123
$191,573,144
$24,995,221
$69,646,993
$6,270,557
$33,490,602
$8,127,602
$4,922,086
$16,232,166
$117,770,203
$14,471,416
$115,286,370
$4,404,166
$24,156,137
$8,637,704
$31,050,141
$39,085,485
$81,379,255
$62,279,942
$16,211,460
$7,080,649
$5,155,434
$918,272,095
$18,976,741
$5,992,084
$127,584,243
$16,625,519
$46,376,631
$4,648,562
$26,832,204
$6,179,397
$3,931,868
$12,971,853
$78,332,592
$11,561,564
$92,112,185
$2,928,593
$24,059,324
$5,741,279
$20,644,901
$39,085,485
$53,949,661
$39,959,103
$12,951,840
$5,501,845
$4,117,347
$661,064,821
Source: State of Wyoming, Department of Revenue
17
FY 2015
% Chge FY14 to FY15
Total Taxes
4% Taxes Total Taxes
4% Taxes
$30,048,688
$7,475,348
$204,178,603
$25,336,861
$88,613,259
$7,016,317
$33,693,606
$7,982,080
$4,811,737
$14,397,889
$128,684,386
$15,626,390
$118,420,030
$4,169,589
$24,733,131
$9,698,474
$31,240,628
$40,323,476
$82,279,979
$68,835,952
$16,168,671
$7,210,940
$5,724,750
$976,670,783
$19,977,371
$5,970,240
$138,817,428
$16,868,132
$59,004,386
$5,465,199
$26,953,127
$6,065,987
$3,843,666
$11,239,467
$85,575,471
$12,482,189
$94,609,145
$2,771,387
$24,682,578
$6,445,922
$20,770,226
$40,323,476
$54,768,168
$44,199,896
$12,915,307
$6,019,999
$4,571,946
$704,340,712
5.3
-0.3
6.6
1.4
27.2
11.9
0.6
-1.8
-2.2
-11.3
9.3
8.0
2.7
-5.3
2.4
12.3
0.6
3.2
1.1
10.5
-0.3
1.8
11.0
5.3
-0.4
8.8
1.5
27.2
17.6
0.5
-1.8
-2.2
-13.4
9.2
8.0
2.7
-5.4
2.6
12.3
0.6
3.2
1.5
10.6
-0.3
9.4
11.0
6.4
6.5
WYOMING SALES TAX COLLECTIONS
INDUSTRY (NAICS)
Agr, Forestry, Fishing, & Hunting
Mining
Utilities
Construction
Manufacturing
Wholesale Trade
Retail Trade
Transportation & Warehousing
Information
Financial Activities
Professional & Business Services
Educational & Health Services
Leisure & Hospitality
Other Services
Public Administration
TOTAL
FY 2013
Total Taxes ($)
285,539
147,579,879
35,909,414
12,726,989
25,436,209
85,682,398
265,412,446
1,333,015
16,941,971
44,230,371
5,563,319
668,095
86,697,604
39,962,287
53,406,164
FY 2013
4% Taxes ($)
216,927
113,531,428
26,991,573
9,849,168
19,428,224
63,218,368
200,683,784
998,054
12,702,113
33,194,656
4,137,009
483,741
63,082,375
30,107,841
40,687,529
FY 2014
Total Taxes ($)
302,634
173,059,659
42,641,438
14,362,102
27,060,598
90,569,954
289,885,002
1,252,750
19,028,131
51,691,558
5,691,714
661,539
95,657,058
44,407,944
62,000,013
FY 2014
4% Taxes ($)
222,706
126,532,739
31,156,960
10,405,525
19,506,630
63,976,662
209,085,685
902,289
13,702,703
37,243,799
4,064,196
456,110
66,981,258
31,966,402
44,861,156
FY 2015
Total Taxes ($)
307,462
203,383,029
40,377,835
19,762,009
28,054,644
93,418,347
296,876,052
1,217,092
19,624,115
48,283,684
6,931,581
641,550
105,016,418
46,662,071
66,114,892
FY 2015
4% Taxes ($)
226,814
147,473,677
29,452,608
14,118,294
20,321,093
66,485,570
214,996,679
860,801
14,248,562
35,033,473
5,068,745
442,091
73,560,738
33,754,102
48,297,465
$821,835,699
$619,312,790
$918,272,095
$661,064,821
$976,670,783
$704,340,712
ALBANY COUNTY SALES TAX COLLECTIONS
INDUSTRY (NAICS)
Agr, Forestry, Fishing, & Hunting
Mining
Utilities
Construction
Manufacturing
Wholesale Trade
Retail Trade
Transportation & Warehousing
Information
Financial Activities
Professional & Business Services
Educational & Health Services
Leisure & Hospitality
Other Services
Public Administration
TOTAL
FY 2013
Total Taxes ($)
27,990
277,264
1,407,196
309,031
424,776
1,329,306
12,445,590
25,437
947,285
627,288
545,999
412,957
4,637,433
933,051
2,785,257
FY 2013
4% Taxes ($)
18,627
184,435
937,118
205,675
281,765
883,087
8,277,046
16,858
630,737
416,798
363,346
275,043
3,078,934
619,438
1,856,828
FY 2014
Total Taxes ($)
30,673
336,880
1,573,207
507,568
456,659
1,332,880
12,871,817
33,144
874,247
712,271
581,322
442,925
4,777,601
992,102
3,020,943
FY 2014
4% Taxes ($)
20,424
223,385
1,047,790
337,326
302,687
885,569
8,557,807
21,980
582,293
473,096
386,518
294,782
3,170,032
659,109
2,013,942
FY 2015
Total Taxes ($)
31,617
471,331
1,479,451
395,582
431,971
1,581,433
13,579,973
30,754
906,874
755,995
610,962
438,433
5,235,424
950,116
3,148,772
FY 2015
4% Taxes ($)
21,042
313,710
985,299
263,101
286,641
1,050,700
9,027,573
20,389
603,657
501,944
406,465
292,224
3,474,331
631,137
2,099,157
$27,135,859
$18,045,734
$28,544,241
$18,976,741
$30,048,688
$19,977,371
Note: Total sales tax collections may include both 4% state imposed taxes and local optional (up to 2%) taxes.
18
Source: Wyoming Department of Revenue
BIG HORN COUNTY SALES TAX COLLECTIONS
INDUSTRY (NAICS)
Agr, Forestry, Fishing, & Hunting
Mining
Utilities
Construction
Manufacturing
Wholesale Trade
Retail Trade
Transportation & Warehousing
Information
Financial Activities
Professional & Business Services
Educational & Health Services
Leisure & Hospitality
Other Services
Public Administration
TOTAL
FY 2013
Total Taxes ($)
6,392
502,732
729,626
120,632
157,429
1,056,546
2,188,485
13,275
366,287
342,950
52,558
541
415,878
302,336
761,349
FY 2013
4% Taxes ($)
5,103
401,664
583,174
96,372
125,621
843,715
1,747,944
10,585
292,423
273,715
41,929
432
332,248
241,368
609,079
FY 2014
Total Taxes ($)
1,848
659,145
819,431
126,902
246,701
990,680
2,198,211
14,211
380,172
555,156
54,312
649
466,135
260,071
727,499
FY 2014
4% Taxes ($)
1,474
527,007
655,052
101,390
196,957
790,885
1,755,432
11,321
303,398
443,072
43,382
519
372,482
207,715
581,998
FY 2015
Total Taxes ($)
2,185
381,832
771,848
124,233
248,451
1,059,509
2,314,883
12,532
311,654
528,516
61,923
583
528,127
254,630
874,440
FY 2015
4% Taxes ($)
1,745
305,203
616,593
99,240
198,427
845,804
1,848,272
9,982
248,701
421,561
49,426
465
421,963
203,316
699,541
$7,017,017
$5,605,373
$7,501,123
$5,992,084
$7,475,348
$5,970,240
CAMPBELL COUNTY SALES TAX COLLECTIONS
INDUSTRY (NAICS)
Agr, Forestry, Fishing, & Hunting
Mining
Utilities
Construction
Manufacturing
Wholesale Trade
Retail Trade
Transportation & Warehousing
Information
Financial Activities
Professional & Business Services
Educational & Health Services
Leisure & Hospitality
Other Services
Public Administration
TOTAL
FY 2013
Total Taxes ($)
35,217
52,955,836
3,992,996
2,352,263
4,753,230
30,963,221
38,471,862
195,566
1,859,392
11,000,990
923,899
8,628
6,399,230
11,172,511
7,181,051
FY 2013
4% Taxes ($)
23,354
35,099,351
2,664,696
1,565,394
3,162,661
20,613,823
25,607,135
129,793
1,230,715
7,321,391
615,555
5,717
4,251,709
7,437,591
4,784,961
FY 2014
Total Taxes ($)
40,211
64,585,331
3,737,834
2,615,738
5,556,846
31,921,909
40,242,234
137,759
1,834,754
13,456,444
767,107
9,947
7,109,817
11,746,443
7,810,770
FY 2014
4% Taxes ($)
26,640
43,066,175
2,489,612
1,738,023
3,700,395
21,250,669
26,780,779
91,454
1,221,706
8,957,054
509,659
6,593
4,722,315
7,817,993
5,205,176
FY 2015
Total Taxes ($)
41,177
75,067,124
3,702,487
3,009,582
5,940,145
34,698,051
38,967,030
158,327
1,811,298
10,518,661
822,289
8,709
8,220,541
12,255,688
8,957,494
FY 2015
4% Taxes ($)
28,023
50,941,112
2,535,346
2,051,024
4,017,833
23,594,047
26,540,394
106,225
1,230,768
7,161,944
557,617
5,804
5,579,841
8,311,304
6,156,147
$172,265,894
$114,513,848
$191,573,144
$127,584,243
$204,178,603
$138,817,428
Note: Total sales tax collections may include both 4% state imposed taxes and local optional (up to 2%) taxes.
19
Source: Wyoming Department of Revenue
CARBON COUNTY SALES TAX COLLECTIONS
INDUSTRY (NAICS)
Agr, Forestry, Fishing, & Hunting
Mining
Utilities
Construction
Manufacturing
Wholesale Trade
Retail Trade
Transportation & Warehousing
Information
Financial Activities
Professional & Business Services
Educational & Health Services
Leisure & Hospitality
Other Services
Public Administration
TOTAL
FY 2013
Total Taxes ($)
5,636
3,348,068
1,470,209
427,788
498,136
2,810,127
6,626,323
30,827
773,031
1,854,932
134,248
1,462
3,224,602
998,788
1,771,266
FY 2013
4% Taxes ($)
3,752
2,227,219
978,562
283,297
331,386
1,870,052
4,404,929
20,485
517,968
1,233,820
89,192
970
2,145,795
664,602
1,180,810
FY 2014
Total Taxes ($)
5,599
4,255,142
1,443,525
543,449
666,141
2,247,817
6,787,293
46,617
645,229
1,972,634
119,518
1,448
3,460,801
1,001,388
1,798,623
FY 2014
4% Taxes ($)
3,733
2,832,247
960,794
361,625
443,285
1,495,143
4,510,745
30,972
429,713
1,312,249
79,389
960
2,299,487
666,130
1,199,047
FY 2015
Total Taxes ($)
7,101
5,306,121
1,053,494
472,431
554,495
2,194,463
6,567,688
35,521
628,176
1,837,638
110,070
2,324
3,456,116
999,123
2,112,100
FY 2015
4% Taxes ($)
4,715
3,532,617
700,840
314,149
368,906
1,459,405
4,374,083
23,554
418,318
1,228,431
73,064
1,541
2,295,797
664,692
1,408,019
$23,975,442
$15,952,838
$24,995,221
$16,625,519
$25,336,861
$16,868,132
CONVERSE COUNTY SALES TAX COLLECTIONS
INDUSTRY (NAICS)
Agr, Forestry, Fishing, & Hunting
Mining
Utilities
Construction
Manufacturing
Wholesale Trade
Retail Trade
Transportation & Warehousing
Information
Financial Activities
Professional & Business Services
Educational & Health Services
Leisure & Hospitality
Other Services
Public Administration
TOTAL
FY 2013
Total Taxes ($)
8,701
21,412,431
726,064
909,715
3,055,420
8,344,187
9,059,135
57,175
328,111
3,135,565
247,848
2,052
1,827,985
3,178,004
1,854,348
FY 2013
4% Taxes ($)
6,601
16,638,598
572,376
713,066
2,326,992
6,475,543
7,050,302
44,052
254,322
2,383,908
193,756
1,627
1,425,276
2,449,331
1,440,635
FY 2014
Total Taxes ($)
4,309
26,993,718
1,086,504
934,201
4,845,230
10,502,593
11,408,947
54,431
464,790
3,934,464
330,299
4,255
2,079,058
4,645,885
2,358,307
FY 2014
4% Taxes ($)
2,403
17,977,746
724,253
613,155
3,224,375
6,988,957
7,614,198
36,105
309,720
2,617,856
220,040
2,818
1,381,809
3,091,124
1,572,073
FY 2015
Total Taxes ($)
9,618
42,648,553
1,192,661
1,606,887
4,259,497
10,051,049
12,904,092
43,045
490,961
4,673,741
331,939
4,324
2,124,007
5,762,257
2,510,628
FY 2015
4% Taxes ($)
6,352
28,391,779
794,878
1,068,822
2,835,388
6,689,126
8,592,238
28,574
327,108
3,126,984
221,435
2,862
1,410,121
3,835,320
1,673,400
$54,146,740
$41,976,384
$69,646,993
$46,376,631
$88,613,259
$59,004,386
Note: Total sales tax collections may include both 4% state imposed taxes and local optional (up to 2%) taxes.
20
Source: Wyoming Department of Revenue
CROOK COUNTY SALES TAX COLLECTIONS
INDUSTRY (NAICS)
Agr, Forestry, Fishing, & Hunting
Mining
Utilities
Construction
Manufacturing
Wholesale Trade
Retail Trade
Transportation & Warehousing
Information
Financial Activities
Professional & Business Services
Educational & Health Services
Leisure & Hospitality
Other Services
Public Administration
TOTAL
FY 2013
Total Taxes ($)
3,578
989,333
768,753
156,312
221,444
557,473
2,213,365
10,859
229,813
178,763
52,662
368
579,401
251,156
407,718
FY 2013
4% Taxes ($)
2,366
657,181
511,797
103,886
147,160
370,346
1,471,430
7,232
152,962
118,709
34,939
244
384,949
166,942
271,812
FY 2014
Total Taxes ($)
4,430
759,221
763,148
123,147
239,807
508,224
2,229,295
13,550
177,767
177,392
41,312
842
588,846
312,770
330,807
FY 2014
4% Taxes ($)
3,061
564,526
576,503
93,400
180,483
378,427
1,645,387
10,020
132,174
134,028
30,779
587
421,270
229,371
248,546
FY 2015
Total Taxes ($)
7,714
780,299
806,497
166,257
280,105
706,323
2,585,069
16,138
172,792
146,888
36,973
485
592,655
287,225
430,898
FY 2015
4% Taxes ($)
6,016
608,163
624,535
128,805
220,656
551,052
2,011,266
12,612
133,757
114,874
28,942
372
463,475
224,255
336,418
$6,620,999
$4,401,954
$6,270,557
$4,648,562
$7,016,317
$5,465,199
FREMONT COUNTY SALES TAX COLLECTIONS
INDUSTRY (NAICS)
Agr, Forestry, Fishing, & Hunting
Mining
Utilities
Construction
Manufacturing
Wholesale Trade
Retail Trade
Transportation & Warehousing
Information
Financial Activities
Professional & Business Services
Educational & Health Services
Leisure & Hospitality
Other Services
Public Administration
TOTAL
FY 2013
Total Taxes ($)
13,388
2,265,275
699,738
460,018
470,777
1,705,980
12,675,783
29,406
562,065
1,107,777
198,158
37,516
2,870,710
1,242,329
2,910,688
FY 2013
4% Taxes ($)
13,258
2,216,986
688,559
453,262
459,978
1,654,970
12,296,002
28,741
531,994
1,077,373
195,887
36,807
2,796,875
1,213,785
2,792,861
FY 2014
Total Taxes ($)
14,813
2,766,258
1,395,070
438,776
446,675
1,854,428
15,789,765
38,046
1,006,993
1,208,656
162,214
42,529
3,512,720
1,312,397
3,501,262
FY 2014
4% Taxes ($)
11,836
2,252,711
1,115,673
352,646
358,170
1,480,741
12,639,192
30,450
805,168
965,130
129,922
33,980
2,807,656
1,049,028
2,799,902
FY 2015
Total Taxes ($)
25,215
2,360,701
1,017,388
556,684
380,229
2,545,386
15,838,949
31,791
1,123,722
1,275,820
182,291
43,912
3,654,231
1,359,003
3,298,284
FY 2015
4% Taxes ($)
20,109
1,870,299
813,795
444,691
303,136
2,041,234
12,679,333
25,367
898,180
1,036,436
145,500
35,057
2,916,220
1,085,146
2,638,625
$27,249,607
$26,457,337
$33,490,602
$26,832,204
$33,693,606
$26,953,127
Note: Total sales tax collections may include both 4% state imposed taxes and local optional (up to 2%) taxes.
21
Source: Wyoming Department of Revenue
GOSHEN COUNTY SALES TAX COLLECTIONS
INDUSTRY (NAICS)
Agr, Forestry, Fishing, & Hunting
Mining
Utilities
Construction
Manufacturing
Wholesale Trade
Retail Trade
Transportation & Warehousing
Information
Financial Activities
Professional & Business Services
Educational & Health Services
Leisure & Hospitality
Other Services
Public Administration
TOTAL
FY 2013
Total Taxes ($)
23,752
776,592
528,071
200,390
173,940
650,693
3,318,282
9,376
316,430
214,409
94,182
8,901
810,469
582,338
590,851
FY 2013
4% Taxes ($)
18,097
591,293
401,485
152,477
132,136
494,119
2,522,578
7,121
240,918
162,922
71,481
6,762
616,401
442,815
450,172
FY 2014
Total Taxes ($)
24,721
87,619
560,162
516,490
269,016
616,528
3,446,078
8,115
301,230
169,975
65,833
8,226
799,329
578,470
675,809
FY 2014
4% Taxes ($)
18,824
66,659
425,962
392,953
204,648
468,043
2,619,804
6,160
229,296
129,158
49,935
6,247
607,223
439,589
514,895
FY 2015
Total Taxes ($)
25,886
197,644
521,884
125,274
132,362
577,667
3,576,398
7,115
340,877
167,751
88,697
8,650
821,386
654,316
736,176
FY 2015
4% Taxes ($)
19,696
150,405
396,770
95,225
100,539
438,497
2,717,586
5,411
259,473
127,271
67,221
6,571
623,322
497,108
560,892
$8,298,676
$6,310,777
$8,127,602
$6,179,397
$7,982,080
$6,065,987
HOT SPRINGS COUNTY SALES TAX COLLECTIONS
INDUSTRY (NAICS)
Agr, Forestry, Fishing, & Hunting
Mining
Utilities
Construction
Manufacturing
Wholesale Trade
Retail Trade
Transportation & Warehousing
Information
Financial Activities
Professional & Business Services
Educational & Health Services
Leisure & Hospitality
Other Services
Public Administration
TOTAL
FY 2013
Total Taxes ($)
147
584,256
453,418
86,687
86,445
356,579
1,733,954
5,168
173,865
103,454
13,655
1,404
650,093
161,666
437,786
FY 2013
4% Taxes ($)
117
467,003
362,675
69,234
69,021
284,790
1,384,898
4,126
138,876
82,641
10,906
1,122
518,892
128,957
350,229
FY 2014
Total Taxes ($)
0
493,044
526,001
78,906
107,620
324,683
1,810,732
2,650
177,559
89,803
11,213
1,073
645,010
158,730
495,062
FY 2014
4% Taxes ($)
0
394,000
420,738
63,001
85,959
259,267
1,446,236
2,114
141,799
71,694
8,958
856
514,652
126,542
396,050
FY 2015
Total Taxes ($)
147
554,609
486,407
69,639
142,428
286,441
1,740,222
4,263
149,507
85,830
11,351
1,023
679,872
163,971
436,026
FY 2015
4% Taxes ($)
117
443,290
389,057
55,651
113,745
228,656
1,389,885
3,406
119,399
68,518
9,071
816
542,545
130,688
348,821
$4,848,577
$3,873,488
$4,922,086
$3,931,868
$4,811,737
$3,843,666
Note: Total sales tax collections may include both 4% state imposed taxes and local optional (up to 2%) taxes.
22
Source: Wyoming Department of Revenue
JOHNSON COUNTY SALES TAX COLLECTIONS
INDUSTRY (NAICS)
Agr, Forestry, Fishing, & Hunting
Mining
Utilities
Construction
Manufacturing
Wholesale Trade
Retail Trade
Transportation & Warehousing
Information
Financial Activities
Professional & Business Services
Educational & Health Services
Leisure & Hospitality
Other Services
Public Administration
TOTAL
FY 2013
Total Taxes ($)
1,116
2,324,841
1,745,714
283,288
170,547
795,636
3,048,694
16,103
205,518
1,869,789
111,244
1,409
1,139,395
375,359
702,767
FY 2013
4% Taxes ($)
890
1,857,746
1,396,201
226,229
136,221
635,748
2,435,464
12,864
164,289
1,493,434
88,716
1,127
909,702
299,877
562,203
FY 2014
Total Taxes ($)
1,514
3,757,743
1,807,207
176,618
342,734
1,006,059
3,179,928
12,908
202,124
3,042,240
108,470
513
1,217,026
465,417
911,666
FY 2014
4% Taxes ($)
1,206
3,003,065
1,445,405
141,031
273,896
803,807
2,540,262
10,309
161,571
2,431,502
86,497
410
971,679
371,893
729,321
FY 2015
Total Taxes ($)
1,272
3,842,085
1,816,585
185,701
234,017
617,089
3,284,564
12,128
232,316
1,299,754
110,798
893
1,325,988
453,111
981,590
FY 2015
4% Taxes ($)
963
2,995,421
1,407,558
145,657
182,399
483,815
2,564,196
9,484
180,324
1,022,813
86,222
711
1,039,782
355,114
765,009
$12,791,416
$10,220,709
$16,232,166
$12,971,853
$14,397,889
$11,239,467
LARAMIE COUNTY SALES TAX COLLECTIONS
INDUSTRY (NAICS)
Agr, Forestry, Fishing, & Hunting
Mining
Utilities
Construction
Manufacturing
Wholesale Trade
Retail Trade
Transportation & Warehousing
Information
Financial Activities
Professional & Business Services
Educational & Health Services
Leisure & Hospitality
Other Services
Public Administration
TOTAL
FY 2013
Total Taxes ($)
27,984
2,954,562
6,102,421
1,547,759
1,602,423
6,631,794
38,270,802
83,154
2,200,573
3,619,372
507,228
18,632
11,574,655
3,218,311
9,513,240
FY 2013
4% Taxes ($)
21,336
2,262,546
4,442,736
1,157,266
1,184,608
4,954,198
28,472,803
62,338
1,662,463
2,690,742
381,664
14,170
8,609,606
2,403,692
7,037,344
FY 2014
Total Taxes ($)
32,580
8,097,963
7,985,810
1,618,688
1,970,422
8,529,422
48,823,639
85,609
3,425,923
4,984,891
508,817
25,020
14,012,245
4,646,293
13,022,880
FY 2014
4% Taxes ($)
21,681
5,392,674
5,319,435
1,075,630
1,309,790
5,666,924
32,469,646
56,871
2,278,935
3,310,907
337,452
16,623
9,303,381
3,090,925
8,681,721
FY 2015
Total Taxes ($)
44,250
11,837,458
8,541,523
5,129,157
2,469,239
8,959,468
49,579,745
133,464
3,496,817
5,733,484
616,534
20,342
15,374,380
4,587,592
12,160,933
FY 2015
4% Taxes ($)
29,342
7,879,626
5,690,380
3,414,952
1,631,331
5,951,278
32,965,210
88,460
2,326,509
3,807,265
410,685
13,512
10,208,103
3,052,025
8,106,794
$87,872,911
$65,357,512
$117,770,203
$78,332,592
$128,684,386
$85,575,471
Note: Total sales tax collections may include both 4% state imposed taxes and local optional (up to 2%) taxes.
23
Source: Wyoming Department of Revenue
LINCOLN COUNTY SALES TAX COLLECTIONS
INDUSTRY (NAICS)
Agr, Forestry, Fishing, & Hunting
Mining
Utilities
Construction
Manufacturing
Wholesale Trade
Retail Trade
Transportation & Warehousing
Information
Financial Activities
Professional & Business Services
Educational & Health Services
Leisure & Hospitality
Other Services
Public Administration
TOTAL
FY 2013
Total Taxes ($)
11,803
1,052,420
1,435,507
117,150
998,755
2,022,654
4,248,232
20,309
560,467
529,845
83,586
1,229
950,909
644,740
907,369
FY 2013
4% Taxes ($)
9,428
840,955
1,148,337
91,989
797,903
1,615,407
3,392,171
16,239
447,684
423,221
66,714
981
759,659
514,992
725,876
FY 2014
Total Taxes ($)
15,459
889,000
1,804,928
262,203
522,263
2,373,473
4,527,964
18,071
570,058
548,713
56,700
1,254
1,032,861
679,155
1,169,315
FY 2014
4% Taxes ($)
12,325
710,317
1,443,669
209,353
417,179
1,895,605
3,615,944
14,410
455,174
438,069
45,274
1,001
825,236
542,557
935,451
FY 2015
Total Taxes ($)
14,269
797,409
1,570,724
214,248
616,828
2,823,025
5,111,468
24,840
606,168
623,141
81,511
776
1,098,107
636,148
1,407,728
FY 2015
4% Taxes ($)
11,375
636,725
1,256,257
171,082
492,704
2,254,723
4,081,369
19,806
483,940
497,298
65,003
619
877,046
508,059
1,126,182
$13,584,976
$10,851,557
$14,471,416
$11,561,564
$15,626,390
$12,482,189
NATRONA COUNTY SALES TAX COLLECTIONS
INDUSTRY (NAICS)
Agr, Forestry, Fishing, & Hunting
Mining
Utilities
Construction
Manufacturing
Wholesale Trade
Retail Trade
Transportation & Warehousing
Information
Financial Activities
Professional & Business Services
Educational & Health Services
Leisure & Hospitality
Other Services
Public Administration
TOTAL
FY 2013
Total Taxes ($)
9,022
14,156,091
4,293,197
2,836,560
3,358,670
9,763,714
44,097,680
68,052
1,973,745
6,997,952
590,158
52,567
9,731,615
5,196,315
8,967,147
FY 2013
4% Taxes ($)
7,217
11,315,196
3,434,525
2,266,010
2,682,862
7,799,881
35,234,803
54,346
1,577,351
5,588,538
471,009
41,999
7,771,752
4,151,119
7,173,717
FY 2014
Total Taxes ($)
8,301
15,232,668
5,147,239
2,248,402
4,320,851
9,020,731
44,660,393
88,183
2,228,371
7,727,624
573,316
51,085
10,528,253
5,231,234
8,219,719
FY 2014
4% Taxes ($)
6,641
12,173,965
4,117,783
1,795,700
3,452,423
7,204,335
35,679,727
70,382
1,780,778
6,170,127
457,350
40,776
8,407,193
4,179,233
6,575,773
FY 2015
Total Taxes ($)
6,858
13,878,464
5,002,785
2,787,497
3,450,064
7,895,809
45,895,781
79,600
2,287,746
7,338,735
1,402,899
43,101
11,656,994
5,782,012
10,911,687
FY 2015
4% Taxes ($)
5,480
11,092,006
4,002,220
2,226,566
2,755,337
6,304,372
36,664,349
63,499
1,828,040
5,858,642
1,120,286
34,349
9,305,407
4,619,245
8,729,346
$112,092,484
$89,570,326
$115,286,370
$92,112,185
$118,420,030
$94,609,145
Note: Total sales tax collections may include both 4% state imposed taxes and local optional (up to 2%) taxes.
24
Source: Wyoming Department of Revenue
NIOBRARA COUNTY SALES TAX COLLECTIONS
INDUSTRY (NAICS)
Agr, Forestry, Fishing, & Hunting
Mining
Utilities
Construction
Manufacturing
Wholesale Trade
Retail Trade
Transportation & Warehousing
Information
Financial Activities
Professional & Business Services
Educational & Health Services
Leisure & Hospitality
Other Services
Public Administration
TOTAL
FY 2013
Total Taxes ($)
168
1,457,953
81,818
81,282
119,874
224,090
808,046
907
114,536
114,821
15,037
1,230
311,442
130,687
301,893
FY 2013
4% Taxes ($)
112
970,004
54,331
53,971
79,707
148,883
537,049
602
76,301
76,317
9,995
817
206,771
86,896
200,844
FY 2014
Total Taxes ($)
359
1,885,713
166,385
70,749
52,569
334,240
907,320
559
79,670
197,421
20,633
1,202
310,952
103,622
272,770
FY 2014
4% Taxes ($)
238
1,254,732
110,746
46,955
34,964
222,318
602,797
371
53,049
131,295
13,705
799
206,381
68,844
181,399
FY 2015
Total Taxes ($)
214
1,712,204
185,944
59,448
95,891
253,906
842,591
2,372
86,115
163,150
16,393
725
314,383
135,495
300,759
FY 2015
4% Taxes ($)
142
1,138,580
123,295
39,516
63,786
168,882
559,769
1,574
57,325
108,422
10,883
480
208,592
90,062
200,080
$3,763,785
$2,502,600
$4,404,166
$2,928,593
$4,169,589
$2,771,387
PARK COUNTY SALES TAX COLLECTIONS
INDUSTRY (NAICS)
Agr, Forestry, Fishing, & Hunting
Mining
Utilities
Construction
Manufacturing
Wholesale Trade
Retail Trade
Transportation & Warehousing
Information
Financial Activities
Professional & Business Services
Educational & Health Services
Leisure & Hospitality
Other Services
Public Administration
TOTAL
FY 2013
Total Taxes ($)
24,228
974,526
1,360,675
262,355
575,455
917,276
9,697,263
22,549
419,028
733,172
172,708
38,356
4,101,580
687,399
2,369,263
FY 2013
4% Taxes ($)
24,228
974,506
1,360,672
262,129
575,243
917,268
9,695,929
22,549
428,079
729,074
172,283
38,356
4,100,928
687,195
2,369,263
FY 2014
Total Taxes ($)
28,709
1,814,603
1,639,875
260,862
708,274
978,226
9,945,727
19,080
454,276
620,344
164,119
3,482
4,305,183
701,001
2,512,375
FY 2014
4% Taxes ($)
28,708
1,718,453
1,639,875
260,862
708,271
978,229
9,945,127
19,080
454,276
620,284
164,118
3,482
4,305,183
701,000
2,512,375
FY 2015
Total Taxes ($)
19,665
757,573
1,560,159
288,175
717,643
1,090,867
10,685,601
15,078
623,703
891,870
175,673
1,453
4,538,748
756,229
2,610,695
FY 2015
4% Taxes ($)
19,665
757,573
1,560,159
288,175
717,643
1,090,867
10,681,955
15,078
623,703
847,663
175,664
1,453
4,536,057
756,229
2,610,695
$22,355,832
$22,357,702
$24,156,137
$24,059,324
$24,733,131
$24,682,578
Note: Total sales tax collections may include both 4% state imposed taxes and local optional (up to 2%) taxes.
25
Source: Wyoming Department of Revenue
PLATTE COUNTY SALES TAX COLLECTIONS
INDUSTRY (NAICS)
Agr, Forestry, Fishing, & Hunting
Mining
Utilities
Construction
Manufacturing
Wholesale Trade
Retail Trade
Transportation & Warehousing
Information
Financial Activities
Professional & Business Services
Educational & Health Services
Leisure & Hospitality
Other Services
Public Administration
TOTAL
FY 2013
Total Taxes ($)
21,613
244,816
587,088
140,768
210,532
592,185
2,568,057
24,468
356,103
178,184
73,966
594
1,004,643
285,566
999,401
FY 2013
4% Taxes ($)
14,638
166,106
404,868
98,552
151,294
415,347
1,778,108
16,390
252,485
122,644
52,557
406
691,712
198,091
699,065
FY 2014
Total Taxes ($)
20,682
318,859
639,228
422,796
417,553
754,610
2,996,945
6,764
306,410
236,581
75,032
1,263
1,086,089
376,408
978,486
FY 2014
4% Taxes ($)
13,716
211,887
423,563
280,992
277,670
501,417
1,991,287
4,467
204,000
157,191
49,817
838
721,506
250,606
652,321
FY 2015
Total Taxes ($)
12,867
350,779
623,140
411,188
385,407
893,007
3,385,952
7,848
321,202
375,925
76,827
1,558
1,278,557
485,848
1,088,370
FY 2015
4% Taxes ($)
8,531
233,415
413,065
273,262
256,045
593,401
2,248,810
5,184
213,778
249,852
50,853
1,032
849,888
323,228
725,578
$7,287,983
$5,062,263
$8,637,704
$5,741,279
$9,698,474
$6,445,922
SHERIDAN COUNTY SALES TAX COLLECTIONS
INDUSTRY (NAICS)
Agr, Forestry, Fishing, & Hunting
Mining
Utilities
Construction
Manufacturing
Wholesale Trade
Retail Trade
Transportation & Warehousing
Information
Financial Activities
Professional & Business Services
Educational & Health Services
Leisure & Hospitality
Other Services
Public Administration
TOTAL
FY 2013
Total Taxes ($)
4,727
447,440
2,142,062
261,730
607,875
1,255,491
13,869,785
18,731
1,046,209
634,552
302,079
43,970
4,066,273
1,062,612
2,761,711
FY 2013
4% Taxes ($)
3,128
297,705
1,426,058
173,963
404,325
833,178
9,225,635
12,463
696,244
421,245
200,538
29,268
2,700,135
706,638
1,841,140
FY 2014
Total Taxes ($)
5,612
254,774
2,227,154
347,667
516,803
1,944,813
14,963,177
23,750
1,027,930
704,844
378,537
13,991
4,327,540
1,272,100
3,041,449
FY 2014
4% Taxes ($)
3,709
169,206
1,482,869
231,052
343,711
1,292,147
9,949,691
15,813
683,697
467,900
251,290
9,283
2,870,991
845,909
2,027,632
FY 2015
Total Taxes ($)
5,757
391,717
2,012,256
321,443
636,403
1,282,838
15,186,652
13,225
974,130
883,407
348,161
12,791
4,749,082
1,121,211
3,301,553
FY 2015
4% Taxes ($)
3,805
260,667
1,339,663
213,461
423,276
851,202
10,098,653
8,786
647,760
586,745
230,976
8,488
3,151,237
744,476
2,201,032
$28,525,246
$18,971,665
$31,050,141
$20,644,901
$31,240,628
$20,770,226
Note: Total sales tax collections may include both 4% state imposed taxes and local optional (up to 2%) taxes.
26
Source: Wyoming Department of Revenue
SUBLETTE COUNTY SALES TAX COLLECTIONS
INDUSTRY (NAICS)
Agr, Forestry, Fishing, & Hunting
Mining
Utilities
Construction
Manufacturing
Wholesale Trade
Retail Trade
Transportation & Warehousing
Information
Financial Activities
Professional & Business Services
Educational & Health Services
Leisure & Hospitality
Other Services
Public Administration
TOTAL
FY 2013
Total Taxes ($)
403
20,438,285
571,755
663,939
1,082,362
2,337,626
5,311,259
109,889
273,756
2,214,828
151,657
1,275
693,670
2,082,871
797,910
FY 2013
4% Taxes ($)
403
20,438,285
571,755
663,939
1,082,362
2,337,626
5,311,259
109,889
273,756
2,214,828
151,657
1,275
693,670
2,082,871
797,910
FY 2014
Total Taxes ($)
2,180
21,740,955
784,117
544,638
1,318,839
2,776,664
4,715,348
106,560
257,452
2,489,965
173,165
1,118
769,902
2,518,055
886,528
FY 2014
4% Taxes ($)
2,180
21,740,955
784,117
544,638
1,318,839
2,776,664
4,715,348
106,560
257,452
2,489,965
173,165
1,118
769,902
2,518,055
886,528
FY 2015
Total Taxes ($)
6,757
22,532,210
713,613
514,494
1,606,685
2,970,988
4,395,796
58,585
333,085
2,626,451
271,763
1,465
773,110
2,523,428
995,047
FY 2015
4% Taxes ($)
6,757
22,532,210
713,613
514,494
1,606,685
2,970,988
4,395,796
58,585
333,085
2,626,451
271,763
1,465
773,110
2,523,428
995,047
$36,731,483
$36,731,483
$39,085,485
$39,085,485
$40,323,476
$40,323,476
SWEETWATER COUNTY SALES TAX COLLECTIONS
INDUSTRY (NAICS)
Agr, Forestry, Fishing, & Hunting
Mining
Utilities
Construction
Manufacturing
Wholesale Trade
Retail Trade
Transportation & Warehousing
Information
Financial Activities
Professional & Business Services
Educational & Health Services
Leisure & Hospitality
Other Services
Public Administration
TOTAL
FY 2013
Total Taxes ($)
15,696
18,068,638
2,860,068
358,865
5,444,689
8,130,152
22,271,396
257,099
1,661,927
4,262,345
387,005
21,956
5,951,202
4,523,356
3,835,284
FY 2013
4% Taxes ($)
12,124
14,137,580
2,239,785
368,047
4,261,569
6,328,265
17,320,059
194,525
1,294,051
3,325,475
304,671
17,337
4,612,472
3,520,919
2,993,655
FY 2014
Total Taxes ($)
9,249
15,805,032
4,062,877
1,351,962
2,622,734
8,136,044
24,626,899
157,621
2,078,418
4,144,262
389,453
39,190
7,032,789
4,439,212
6,483,515
FY 2014
4% Taxes ($)
6,110
10,417,497
2,707,069
901,631
1,612,555
5,431,390
16,395,365
104,989
1,380,379
2,754,762
258,673
26,027
4,677,988
2,953,739
4,321,488
FY 2015
Total Taxes ($)
2,091
16,778,266
3,717,710
1,971,166
4,118,239
7,970,860
24,404,498
162,826
2,109,403
3,207,573
384,838
34,411
7,248,143
4,321,552
5,848,402
FY 2015
4% Taxes ($)
1,372
11,180,647
2,477,074
1,314,194
2,739,347
5,300,541
16,231,712
107,896
1,404,231
2,131,614
255,208
22,849
4,828,559
2,874,618
3,898,305
$78,049,680
$60,930,533
$81,379,255
$53,949,661
$82,279,979
$54,768,168
Note: Total sales tax collections may include both 4% state imposed taxes and local optional (up to 2%) taxes.
27
Source: Wyoming Department of Revenue
TETON COUNTY SALES TAX COLLECTIONS
INDUSTRY (NAICS)
Agr, Forestry, Fishing, & Hunting
Mining
Utilities
Construction
Manufacturing
Wholesale Trade
Retail Trade
Transportation & Warehousing
Information
Financial Activities
Professional & Business Services
Educational & Health Services
Leisure & Hospitality
Other Services
Public Administration
TOTAL
FY 2013
Total Taxes ($)
17,212
16,196
2,017,531
482,716
546,385
2,521,650
21,052,649
288,357
1,185,818
3,282,841
659,021
6,817
22,869,537
1,443,395
1,262,138
FY 2013
4% Taxes ($)
11,455
10,789
1,344,352
320,778
363,499
1,671,553
13,753,276
190,701
788,442
2,095,894
437,854
4,519
14,259,874
960,288
841,425
FY 2014
Total Taxes ($)
21,143
47,994
2,244,604
514,725
576,578
2,210,825
22,727,177
351,297
1,358,807
3,564,209
850,200
5,580
24,847,549
1,532,465
1,426,790
FY 2014
4% Taxes ($)
14,073
31,882
1,494,486
342,048
382,128
1,463,204
14,856,711
231,566
903,523
2,252,852
563,025
3,706
15,449,386
1,019,321
951,194
FY 2015
Total Taxes ($)
19,692
27,812
2,197,453
642,351
603,005
2,626,124
24,471,825
324,108
1,420,536
3,857,805
892,667
8,102
28,494,451
1,667,423
1,582,599
FY 2015
4% Taxes ($)
13,108
18,495
1,462,730
426,858
400,104
1,735,499
16,005,092
212,031
944,354
2,461,868
591,982
5,381
17,758,987
1,108,343
1,055,065
$57,652,264
$37,054,699
$62,279,942
$39,959,103
$68,835,952
$44,199,896
UINTA COUNTY SALES TAX COLLECTIONS
INDUSTRY (NAICS)
Agr, Forestry, Fishing, & Hunting
Mining
Utilities
Construction
Manufacturing
Wholesale Trade
Retail Trade
Transportation & Warehousing
Information
Financial Activities
Professional & Business Services
Educational & Health Services
Leisure & Hospitality
Other Services
Public Administration
TOTAL
FY 2013
Total Taxes ($)
20,091
1,073,218
968,146
381,532
580,036
1,591,211
6,847,330
35,412
703,434
828,760
88,269
4,096
1,811,495
785,499
972,728
FY 2013
4% Taxes ($)
16,049
857,300
774,207
304,580
463,338
1,271,214
5,471,824
28,298
566,996
661,749
70,449
3,272
1,446,297
627,324
778,182
FY 2014
Total Taxes ($)
21,633
850,681
1,254,579
383,679
515,484
1,174,981
6,739,571
26,044
661,168
792,200
114,584
3,739
1,749,173
789,521
1,134,424
FY 2014
4% Taxes ($)
17,271
679,460
1,003,339
306,291
411,879
938,544
5,385,025
20,777
528,685
632,397
91,456
2,985
1,395,674
630,518
907,539
FY 2015
Total Taxes ($)
16,627
639,571
474,320
453,484
387,327
1,206,654
7,188,739
38,215
754,756
953,484
146,265
4,666
1,841,996
829,176
1,233,391
FY 2015
4% Taxes ($)
13,280
510,796
379,125
362,168
309,297
963,870
5,742,532
30,526
603,405
761,261
116,639
3,722
1,469,823
662,149
986,712
$16,691,257
$13,341,078
$16,211,460
$12,951,840
$16,168,671
$12,915,307
Note: Total sales tax collections may include both 4% state imposed taxes and local optional (up to 2%) taxes.
28
Source: Wyoming Department of Revenue
WASHAKIE COUNTY SALES TAX COLLECTIONS
INDUSTRY (NAICS)
Agr, Forestry, Fishing, & Hunting
Mining
Utilities
Construction
Manufacturing
Wholesale Trade
Retail Trade
Transportation & Warehousing
Information
Financial Activities
Professional & Business Services
Educational & Health Services
Leisure & Hospitality
Other Services
Public Administration
TOTAL
FY 2013
Total Taxes ($)
5,204
647,351
599,832
70,331
211,854
741,579
2,771,573
6,215
489,622
280,079
107,143
1,603
671,230
442,330
918,365
FY 2013
4% Taxes ($)
3,469
430,821
399,674
46,646
140,576
493,425
1,841,836
4,130
327,228
186,255
71,185
1,063
446,057
293,991
612,210
FY 2014
Total Taxes ($)
7,395
615,788
598,506
98,673
217,560
632,855
2,443,431
6,736
329,701
264,833
96,900
1,631
597,381
390,057
779,201
FY 2014
4% Taxes ($)
5,486
476,727
469,374
76,070
167,933
487,303
1,896,931
5,284
257,980
206,039
74,994
1,261
459,837
303,292
613,336
FY 2015
Total Taxes ($)
4,138
944,021
504,883
87,543
231,216
728,306
2,436,493
3,649
246,342
243,803
102,936
2,203
609,851
382,095
683,460
FY 2015
4% Taxes ($)
3,310
782,913
431,082
72,029
191,687
599,053
2,033,534
3,041
206,152
210,381
85,717
1,823
506,894
318,867
573,515
$7,964,311
$5,298,567
$7,080,649
$5,501,845
$7,210,940
$6,019,999
WESTON COUNTY SALES TAX COLLECTIONS
INDUSTRY (NAICS)
Agr, Forestry, Fishing, & Hunting
Mining
Utilities
Construction
Manufacturing
Wholesale Trade
Retail Trade
Transportation & Warehousing
Information
Financial Activities
Professional & Business Services
Educational & Health Services
Leisure & Hospitality
Other Services
Public Administration
TOTAL
FY 2013
Total Taxes ($)
1,471
611,754
367,529
215,878
85,156
383,229
1,816,902
4,682
194,956
117,703
51,009
532
404,156
261,667
396,633
FY 2013
4% Taxes ($)
1,172
488,157
293,631
172,407
67,996
305,931
1,451,305
3,731
155,831
93,962
40,728
425
322,664
209,118
317,306
FY 2014
Total Taxes ($)
1,215
811,529
374,044
175,264
123,239
397,267
1,843,110
1,048
185,083
96,636
48,659
577
400,799
255,149
441,813
FY 2014
4% Taxes ($)
967
647,462
298,852
139,750
98,434
317,077
1,472,244
835
147,939
77,174
38,799
460
319,995
203,907
353,450
FY 2015
Total Taxes ($)
2,345
1,125,249
424,624
169,546
132,996
399,086
1,932,044
1,671
195,934
94,262
47,821
620
400,270
294,423
503,858
FY 2015
4% Taxes ($)
1,867
898,026
339,276
135,172
106,184
318,557
1,543,073
1,330
156,594
75,235
38,122
494
319,636
235,293
403,087
$4,913,259
$3,924,363
$5,155,434
$4,117,347
$5,724,750
$4,571,946
Note: Total sales tax collections may include both 4% state imposed taxes and local optional (up to 2%) taxes.
29
Source: Wyoming Department of Revenue
SECTION II
RETAIL TRADE,
ACCOMMODATION AND
FOOD SERVICES
SALES TAX COLLECTIONS
Total Tax Collections*
FY 2004 - FY 2015
$300,000,000
$275,000,000
$250,000,000
Tax Collections
$225,000,000
$200,000,000
$175,000,000
Retail Trade
$150,000,000
Food Services
$125,000,000
Accommodation
$100,000,000
$75,000,000
$50,000,000
$25,000,000
$0
04
05
06
07
08
09
10
Fiscal Years
* Includes state retail sales taxes plus all local optional sales taxes
Source: State of Wyoming, Department of Revenue
30
11
12
13
14
15
Percent Change in Retail Trade, Accommodation, and Food Services
Sales Tax Collections by County: FY2014 - FY2015
(only state imposed 4% sales tax is included)
Big Horn
Park
6.8
7.0
Teton
Washakie
Hot Springs 7.8
11.8
Sheridan
Johnson
2.6
Sublette
-5.8
2.0
Fremont
1.9
4.3
Converse
Uinta
Wyoming = 4.6%
Niobrara
11.0
Sweetwater
-0.1
-2.0
Albany
6.6
31
W
E
S
14.4
3.5
Laramie
3.4
6.2
N
-5.1
Platte Goshen
Carbon
-5.8 - 0.0
1.9 - 4.3
6.0 - 8.0
11.0 - 20.0
Weston
4.0
Lincoln
11.4
19.8
Campbell
-1.5
Natrona
% change
Crook
3.4
0
50 Miles
TOTAL RETAIL TRADE, ACCOMMODATION AND FOOD SERVICES SALES TAX COLLECTIONS BY COUNTY
COUNTY
FY 2013
Total Taxes
4% Taxes
FY 2014
Total Taxes
4% Taxes
FY 2015
% Chge FY14 to FY15
Total Taxes
4% Taxes Total Taxes
4% Taxes
ALBANY
BIG HORN
CAMPBELL
CARBON
CONVERSE
CROOK
FREMONT
GOSHEN
HOT SPRINGS
JOHNSON
LARAMIE
LINCOLN
NATRONA
NIOBRARA
PARK
PLATTE
SHERIDAN
SUBLETTE
SWEETWATER
TETON
UINTA
WASHAKIE
WESTON
$17,041,214
$2,588,565
$44,729,729
$9,785,855
$10,839,802
$2,764,536
$15,437,990
$4,104,347
$2,327,696
$4,158,609
$49,467,328
$5,188,280
$53,659,437
$1,114,098
$13,587,988
$3,542,095
$17,859,657
$5,978,132
$28,180,709
$43,539,523
$8,648,627
$3,426,387
$2,218,747
$17,601,950
$2,650,785
$47,205,717
$10,178,046
$13,422,506
$2,790,870
$19,180,953
$4,221,746
$2,404,751
$4,370,323
$62,390,725
$5,551,367
$54,992,543
$1,212,875
$14,065,239
$4,053,612
$19,214,525
$5,454,079
$31,615,009
$47,177,187
$8,478,932
$3,027,352
$2,240,066
$18,770,217
$2,832,168
$47,052,538
$9,959,219
$14,931,099
$3,149,519
$19,530,802
$4,372,411
$2,369,502
$4,582,373
$64,496,131
$6,185,038
$57,344,264
$1,151,623
$15,061,332
$4,637,083
$19,861,971
$5,140,409
$31,588,624
$52,678,500
$9,008,929
$3,033,140
$2,328,820
WYOMING
$350,189,352
$11,328,233
$2,067,607
$29,765,267
$6,507,608
$8,437,773
$1,837,627
$14,986,061
$3,120,468
$1,858,811
$3,321,614
$36,799,886
$4,143,153
$42,871,026
$740,243
$13,586,002
$2,448,841
$11,874,881
$5,978,132
$21,899,643
$27,758,541
$6,909,976
$2,276,953
$1,772,125
$262,290,472
$383,501,157
$11,696,363
$2,117,102
$31,406,214
$6,763,856
$8,952,208
$2,047,476
$15,349,827
$3,209,086
$1,920,212
$3,490,654
$41,476,826
$4,433,621
$43,930,489
$805,585
$14,064,640
$2,693,262
$12,769,944
$5,454,079
$21,043,502
$30,042,082
$6,772,863
$2,346,547
$1,789,177
$274,575,616
Source: State of Wyoming, Department of Revenue
32
$400,065,710
$12,471,915
$2,261,583
$32,028,911
$6,627,143
$9,937,828
$2,452,590
$15,635,965
$3,321,663
$1,892,064
$3,581,692
$42,869,208
$4,938,824
$45,803,468
$764,817
$15,054,995
$3,080,538
$13,200,812
$5,140,409
$21,017,720
$33,573,146
$7,194,923
$2,529,585
$1,859,923
$287,239,722
6.6
6.8
-0.3
-2.1
11.2
12.9
1.8
3.6
-1.5
4.9
3.4
11.4
4.3
-5.1
7.1
14.4
3.4
-5.8
-0.1
11.7
6.3
0.2
4.0
6.6
6.8
2.0
-2.0
11.0
19.8
1.9
3.5
-1.5
2.6
3.4
11.4
4.3
-5.1
7.0
14.4
3.4
-5.8
-0.1
11.8
6.2
7.8
4.0
4.3
4.6
WYOMING RETAIL TRADE, ACCOMMODATION, AND FOOD SERVICES SALES TAX COLLECTIONS
INDUSTRY (NAICS)
Auto Dealers and Parts
Gasoline Stations
Home Furniture and Furnishings
Electronic and Appliance Stores
Building Material and Garden Supplies
Grocery and Food Stores
Liquor Stores
Clothing and Shoe Stores
Department Stores
General Merchandise Stores
Miscellaneous Retail
Accommodation
Food Services and Drinking Places
TOTAL
FY 2013
Total Taxes ($)
33,933,595
24,274,647
7,999,065
12,923,669
53,957,984
11,909,425
6,355,492
9,832,574
10,279,916
43,778,320
50,167,757
27,452,126
57,324,781
FY 2013
4% Taxes ($)
25,279,870
18,747,031
5,978,877
9,661,901
40,874,784
9,112,879
4,755,323
7,423,151
7,822,285
33,407,833
37,619,850
19,375,113
42,231,575
FY 2014
Total Taxes ($)
34,367,597
25,689,752
8,854,700
15,958,080
62,767,469
12,622,882
6,897,675
10,761,267
11,534,716
45,510,380
54,920,486
30,892,668
62,723,487
FY 2014
4% Taxes ($)
24,625,430
18,585,590
6,328,692
11,350,196
45,279,751
9,230,539
4,962,339
7,682,465
8,347,940
33,162,682
39,530,061
21,092,871
44,397,060
FY 2015
Total Taxes ($)
31,933,737
24,720,049
9,725,512
15,194,447
69,091,510
13,214,410
7,206,733
11,067,601
11,334,725
47,008,354
56,378,975
35,994,531
67,195,126
FY 2015
4% Taxes ($)
23,115,079
18,027,117
7,006,416
10,933,743
50,070,551
9,683,128
5,181,956
7,917,818
8,205,840
34,252,385
40,602,646
24,592,080
47,650,963
$350,189,352
$262,290,472
$383,501,157
$274,575,616
$400,065,710
$287,239,722
ALBANY COUNTY RETAIL TRADE, ACCOMMODATION, AND FOOD SERVICES SALES TAX COLLECTIONS
INDUSTRY (NAICS)
Auto Dealers and Parts
Gasoline Stations
Home Furniture and Furnishings
Electronic and Appliance Stores
Building Material and Garden Supplies
Grocery and Food Stores
Liquor Stores
Clothing and Shoe Stores
Department Stores
General Merchandise Stores
Miscellaneous Retail
Accommodation
Food Services and Drinking Places
TOTAL
FY 2013
Total Taxes ($)
1,371,284
1,023,925
305,445
870,339
1,536,576
666,737
461,194
391,768
382,171
3,586,271
1,849,879
1,031,416
3,564,209
FY 2013
4% Taxes ($)
910,349
681,400
203,062
578,766
1,019,428
444,100
305,894
260,508
254,773
2,389,752
1,229,015
683,763
2,367,423
FY 2014
Total Taxes ($)
1,576,822
1,073,819
323,275
807,970
1,743,172
744,230
465,344
400,495
371,019
3,608,165
1,757,507
1,048,734
3,681,399
FY 2014
4% Taxes ($)
1,046,980
714,251
214,568
537,191
1,156,379
495,155
308,470
266,260
247,338
2,404,435
1,166,780
694,506
2,444,051
FY 2015
Total Taxes ($)
1,574,431
1,067,992
355,226
758,431
1,896,482
752,369
456,959
347,375
355,724
4,189,869
1,825,114
1,229,450
3,960,794
FY 2015
4% Taxes ($)
1,044,702
710,405
235,733
504,158
1,257,739
500,765
302,707
230,773
237,140
2,792,158
1,211,292
815,065
2,629,278
$17,041,214
$11,328,233
$17,601,950
$11,696,363
$18,770,217
$12,471,915
Note: Total retail sales tax collections may include both 4% state imposed taxes and local optional (up to 2%) taxes.
33
Source: Wyoming Department of Revenue
BIG HORN COUNTY RETAIL TRADE, ACCOMMODATION, AND FOOD SERVICES SALES TAX COLLECTIONS
INDUSTRY (NAICS)
Auto Dealers and Parts
Gasoline Stations
Home Furniture and Furnishings
Electronic and Appliance Stores
Building Material and Garden Supplies
Grocery and Food Stores
Liquor Stores
Clothing and Shoe Stores
Department Stores
General Merchandise Stores
Miscellaneous Retail
Accommodation
Food Services and Drinking Places
TOTAL
FY 2013
Total Taxes ($)
262,458
399,196
56,054
85,496
524,444
237,316
10,631
23,558
60,647
147,182
381,504
100,155
299,924
FY 2013
4% Taxes ($)
209,558
319,160
44,697
68,249
418,582
189,540
8,496
18,807
48,500
117,641
304,715
80,010
239,652
FY 2014
Total Taxes ($)
269,946
418,637
52,988
75,651
529,089
217,856
11,977
24,213
107,159
86,298
404,397
148,012
304,561
FY 2014
4% Taxes ($)
215,450
334,685
42,267
60,368
422,433
173,737
9,557
19,321
85,695
68,937
322,983
118,299
243,371
FY 2015
Total Taxes ($)
291,008
438,607
60,939
60,044
647,849
216,405
14,049
24,057
105,122
107,861
348,944
184,270
333,015
FY 2015
4% Taxes ($)
232,198
350,525
48,599
47,910
517,367
172,485
11,200
19,192
84,051
86,188
278,558
147,224
266,087
$2,588,565
$2,067,607
$2,650,785
$2,117,102
$2,832,168
$2,261,583
CAMPBELL COUNTY RETAIL TRADE, ACCOMMODATION, AND FOOD SERVICES SALES TAX COLLECTIONS
INDUSTRY (NAICS)
Auto Dealers and Parts
Gasoline Stations
Home Furniture and Furnishings
Electronic and Appliance Stores
Building Material and Garden Supplies
Grocery and Food Stores
Liquor Stores
Clothing and Shoe Stores
Department Stores
General Merchandise Stores
Miscellaneous Retail
Accommodation
Food Services and Drinking Places
TOTAL
FY 2013
Total Taxes ($)
10,075,707
2,544,090
529,281
1,655,834
8,661,036
820,331
589,742
861,053
587,325
5,731,274
6,416,191
1,438,684
4,819,183
FY 2013
4% Taxes ($)
6,712,900
1,693,043
352,180
1,099,844
5,763,369
545,308
391,959
572,473
391,711
3,812,706
4,271,642
957,136
3,200,997
FY 2014
Total Taxes ($)
9,522,084
2,954,194
556,115
1,655,279
9,158,861
882,183
583,375
957,602
554,640
6,063,493
7,354,407
1,686,798
5,276,685
FY 2014
4% Taxes ($)
6,336,799
1,966,677
369,921
1,100,444
6,089,729
587,491
387,721
636,309
369,747
4,044,449
4,891,491
1,120,462
3,504,973
FY 2015
Total Taxes ($)
6,881,848
2,765,424
657,414
1,529,476
10,426,670
912,429
628,489
967,508
569,186
5,717,317
7,911,268
2,301,529
5,783,979
FY 2015
4% Taxes ($)
4,717,582
1,877,293
446,530
1,037,913
7,106,882
622,265
426,226
656,372
383,246
3,904,975
5,361,110
1,557,635
3,930,882
$44,729,729
$29,765,267
$47,205,717
$31,406,214
$47,052,538
$32,028,911
Note: Total retail sales tax collections may include both 4% state imposed taxes and local optional (up to 2%) taxes.
34
Source: Wyoming Department of Revenue
CARBON COUNTY RETAIL TRADE, ACCOMMODATION, AND FOOD SERVICES SALES TAX COLLECTIONS
INDUSTRY (NAICS)
Auto Dealers and Parts
Gasoline Stations
Home Furniture and Furnishings
Electronic and Appliance Stores
Building Material and Garden Supplies
Grocery and Food Stores
Liquor Stores
Clothing and Shoe Stores
Department Stores
General Merchandise Stores
Miscellaneous Retail
Accommodation
Food Services and Drinking Places
TOTAL
FY 2013
Total Taxes ($)
631,941
1,364,068
169,281
249,225
1,360,356
519,351
166,917
80,286
271,892
619,277
1,193,728
1,488,761
1,670,772
FY 2013
4% Taxes ($)
419,783
907,472
112,164
165,273
903,764
345,963
110,726
53,227
181,172
412,426
792,960
991,623
1,111,056
FY 2014
Total Taxes ($)
659,880
1,180,596
175,141
217,480
1,534,706
537,551
160,778
85,126
372,268
549,954
1,313,813
1,591,737
1,799,016
FY 2014
4% Taxes ($)
438,124
785,083
115,984
144,341
1,019,162
358,000
106,336
56,409
247,917
366,185
873,206
1,057,185
1,195,927
FY 2015
Total Taxes ($)
601,451
1,134,692
203,794
284,854
1,438,232
509,961
170,138
81,480
245,460
514,777
1,382,850
1,649,709
1,741,821
FY 2015
4% Taxes ($)
399,126
753,967
140,664
194,626
955,218
339,561
112,518
53,992
163,320
342,689
918,401
1,095,550
1,157,510
$9,785,855
$6,507,608
$10,178,046
$6,763,856
$9,959,219
$6,627,143
CONVERSE COUNTY RETAIL TRADE, ACCOMMODATION, AND FOOD SERVICES SALES TAX COLLECTIONS
INDUSTRY (NAICS)
Auto Dealers and Parts
Gasoline Stations
Home Furniture and Furnishings
Electronic and Appliance Stores
Building Material and Garden Supplies
Grocery and Food Stores
Liquor Stores
Clothing and Shoe Stores
Department Stores
General Merchandise Stores
Miscellaneous Retail
Accommodation
Food Services and Drinking Places
TOTAL
FY 2013
Total Taxes ($)
1,370,665
2,493,286
71,955
358,612
1,935,814
240,596
211,442
59,011
137,855
987,817
1,192,083
709,211
1,071,456
FY 2013
4% Taxes ($)
1,065,416
1,929,893
55,968
279,444
1,510,753
187,002
166,053
46,002
108,197
771,109
930,466
551,628
835,844
FY 2014
Total Taxes ($)
1,510,813
2,626,694
93,565
393,931
2,859,771
285,224
272,794
64,823
301,151
1,171,900
1,828,281
769,403
1,244,155
FY 2014
4% Taxes ($)
1,006,022
1,769,472
62,030
261,969
1,900,679
189,464
181,444
43,095
200,631
781,015
1,218,377
509,871
828,139
FY 2015
Total Taxes ($)
1,683,847
2,169,073
142,869
456,032
3,978,198
420,932
330,874
81,158
299,639
1,421,425
1,920,045
760,534
1,266,473
FY 2015
4% Taxes ($)
1,116,186
1,444,921
100,088
308,372
2,646,078
279,788
220,262
53,781
199,575
947,136
1,276,052
503,889
841,701
$10,839,802
$8,437,773
$13,422,506
$8,952,208
$14,931,099
$9,937,828
Note: Total retail sales tax collections may include both 4% state imposed taxes and local optional (up to 2%) taxes.
35
Source: Wyoming Department of Revenue
CROOK COUNTY RETAIL TRADE, ACCOMMODATION, AND FOOD SERVICES SALES TAX COLLECTIONS
INDUSTRY (NAICS)
Auto Dealers and Parts
Gasoline Stations
Home Furniture and Furnishings
Electronic and Appliance Stores
Building Material and Garden Supplies
Grocery and Food Stores
Liquor Stores
Clothing and Shoe Stores
Department Stores
General Merchandise Stores
Miscellaneous Retail
Accommodation
Food Services and Drinking Places
TOTAL
FY 2013
Total Taxes ($)
168,005
377,959
38,844
106,923
702,880
103,662
30,739
13,062
8,027
185,793
477,470
175,073
376,098
FY 2013
4% Taxes ($)
111,845
251,548
25,847
71,007
467,298
68,622
20,493
8,677
5,350
123,638
317,106
116,261
249,936
FY 2014
Total Taxes ($)
203,249
378,413
38,036
91,309
710,141
95,863
16,469
13,883
7,244
109,006
565,682
178,225
383,350
FY 2014
4% Taxes ($)
148,863
281,028
27,900
68,149
525,162
70,049
11,937
10,251
5,306
81,890
414,852
124,602
277,487
FY 2015
Total Taxes ($)
130,243
364,617
43,355
77,241
1,177,261
90,255
16,959
10,425
7,528
125,370
541,814
187,456
376,995
FY 2015
4% Taxes ($)
101,046
285,847
33,883
59,665
910,813
69,850
13,127
8,069
5,929
98,691
424,346
147,042
294,282
$2,764,536
$1,837,627
$2,790,870
$2,047,476
$3,149,519
$2,452,590
FREMONT COUNTY RETAIL TRADE, ACCOMMODATION, AND FOOD SERVICES SALES TAX COLLECTIONS
INDUSTRY (NAICS)
Auto Dealers and Parts
Gasoline Stations
Home Furniture and Furnishings
Electronic and Appliance Stores
Building Material and Garden Supplies
Grocery and Food Stores
Liquor Stores
Clothing and Shoe Stores
Department Stores
General Merchandise Stores
Miscellaneous Retail
Accommodation
Food Services and Drinking Places
TOTAL
FY 2013
Total Taxes ($)
962,161
1,057,399
222,466
449,788
3,211,953
680,676
267,395
281,575
435,588
3,073,148
2,033,634
656,558
2,105,648
FY 2013
4% Taxes ($)
936,468
1,034,374
216,439
437,116
3,096,836
661,421
258,364
274,656
426,896
2,967,069
1,986,364
640,235
2,049,825
FY 2014
Total Taxes ($)
1,201,147
1,350,859
286,599
547,749
4,367,777
811,195
318,210
360,010
583,172
3,719,853
2,243,195
834,908
2,556,281
FY 2014
4% Taxes ($)
959,402
1,095,783
228,882
437,576
3,492,184
648,368
254,348
288,597
466,382
2,975,223
1,792,447
666,062
2,044,573
FY 2015
Total Taxes ($)
1,207,092
1,286,846
296,451
566,594
4,389,130
910,075
327,816
359,025
538,591
3,683,352
2,273,977
1,024,891
2,666,962
FY 2015
4% Taxes ($)
963,911
1,042,019
240,752
456,616
3,508,107
727,067
261,630
287,385
430,652
2,946,069
1,815,125
826,481
2,130,151
$15,437,990
$14,986,061
$19,180,953
$15,349,827
$19,530,802
$15,635,965
Note: Total retail sales tax collections may include both 4% state imposed taxes and local optional (up to 2%) taxes.
36
Source: Wyoming Department of Revenue
GOSHEN COUNTY RETAIL TRADE, ACCOMMODATION, AND FOOD SERVICES SALES TAX COLLECTIONS
INDUSTRY (NAICS)
Auto Dealers and Parts
Gasoline Stations
Home Furniture and Furnishings
Electronic and Appliance Stores
Building Material and Garden Supplies
Grocery and Food Stores
Liquor Stores
Clothing and Shoe Stores
Department Stores
General Merchandise Stores
Miscellaneous Retail
Accommodation
Food Services and Drinking Places
TOTAL
FY 2013
Total Taxes ($)
228,050
438,919
107,149
227,159
887,889
170,806
113,739
104,025
113,245
364,948
562,354
159,404
626,661
FY 2013
4% Taxes ($)
173,055
334,047
81,380
172,757
674,444
129,806
86,412
78,930
86,240
277,898
427,610
121,369
476,522
FY 2014
Total Taxes ($)
235,329
414,794
92,557
209,900
991,962
179,640
115,459
63,778
215,821
289,935
636,903
160,651
615,016
FY 2014
4% Taxes ($)
178,567
315,794
70,298
159,556
753,445
136,743
87,680
48,410
164,353
220,733
484,226
121,890
467,392
FY 2015
Total Taxes ($)
259,593
376,107
101,832
250,571
1,203,305
166,665
118,724
64,798
203,752
309,672
521,381
158,956
637,057
FY 2015
4% Taxes ($)
196,981
285,771
77,292
190,415
914,019
126,565
90,128
49,189
155,130
235,757
396,339
120,523
483,554
$4,104,347
$3,120,468
$4,221,746
$3,209,086
$4,372,411
$3,321,663
HOT SPRINGS COUNTY RETAIL TRADE, ACCOMMODATION, AND FOOD SERVICES SALES TAX COLLECTIONS
INDUSTRY (NAICS)
Auto Dealers and Parts
Gasoline Stations
Home Furniture and Furnishings
Electronic and Appliance Stores
Building Material and Garden Supplies
Grocery and Food Stores
Liquor Stores
Clothing and Shoe Stores
Department Stores
General Merchandise Stores
Miscellaneous Retail
Accommodation
Food Services and Drinking Places
TOTAL
FY 2013
Total Taxes ($)
62,175
134,140
22,371
46,164
926,954
95,659
18,139
32,157
65,861
112,064
218,269
230,114
363,629
FY 2013
4% Taxes ($)
49,593
107,152
17,856
36,859
740,532
76,219
14,510
25,673
52,666
89,594
174,244
183,453
290,460
FY 2014
Total Taxes ($)
71,183
140,235
19,950
39,230
973,971
103,461
16,934
35,445
139,130
59,837
211,358
222,647
371,371
FY 2014
4% Taxes ($)
56,769
112,053
15,918
31,314
778,105
82,427
13,543
28,293
111,257
47,810
168,746
177,332
296,643
FY 2015
Total Taxes ($)
65,236
116,681
18,203
42,251
933,227
98,894
12,491
33,966
132,763
65,393
221,116
241,597
387,683
FY 2015
4% Taxes ($)
52,064
93,259
14,527
33,721
745,611
78,760
9,992
27,095
106,147
52,253
176,455
192,498
309,681
$2,327,696
$1,858,811
$2,404,751
$1,920,212
$2,369,502
$1,892,064
Note: Total retail sales tax collections may include both 4% state imposed taxes and local optional (up to 2%) taxes.
37
Source: Wyoming Department of Revenue
JOHNSON COUNTY RETAIL TRADE, ACCOMMODATION, AND FOOD SERVICES SALES TAX COLLECTIONS
INDUSTRY (NAICS)
Auto Dealers and Parts
Gasoline Stations
Home Furniture and Furnishings
Electronic and Appliance Stores
Building Material and Garden Supplies
Grocery and Food Stores
Liquor Stores
Clothing and Shoe Stores
Department Stores
General Merchandise Stores
Miscellaneous Retail
Accommodation
Food Services and Drinking Places
TOTAL
FY 2013
Total Taxes ($)
289,355
540,845
43,627
119,451
700,235
172,099
159,122
16,034
70,502
183,617
753,809
450,965
658,951
FY 2013
4% Taxes ($)
231,215
432,255
34,824
95,409
558,627
137,482
127,219
12,795
56,379
146,800
602,459
359,760
526,390
FY 2014
Total Taxes ($)
304,239
553,404
48,098
92,506
788,460
149,368
158,154
18,028
164,674
166,063
736,933
489,454
700,942
FY 2014
4% Taxes ($)
243,082
442,248
38,394
73,893
629,066
119,258
126,479
14,379
131,686
132,783
588,995
390,516
559,876
FY 2015
Total Taxes ($)
363,177
381,999
68,174
90,110
889,102
147,134
166,871
18,834
164,938
216,158
778,065
591,092
706,718
FY 2015
4% Taxes ($)
282,860
298,545
53,316
69,951
689,037
115,152
130,726
14,639
128,337
170,288
611,347
465,359
552,137
$4,158,609
$3,321,614
$4,370,323
$3,490,654
$4,582,373
$3,581,692
LARAMIE COUNTY RETAIL TRADE, ACCOMMODATION, AND FOOD SERVICES SALES TAX COLLECTIONS
INDUSTRY (NAICS)
Auto Dealers and Parts
Gasoline Stations
Home Furniture and Furnishings
Electronic and Appliance Stores
Building Material and Garden Supplies
Grocery and Food Stores
Liquor Stores
Clothing and Shoe Stores
Department Stores
General Merchandise Stores
Miscellaneous Retail
Accommodation
Food Services and Drinking Places
TOTAL
FY 2013
Total Taxes ($)
3,951,267
2,669,197
1,646,075
2,104,813
7,613,680
1,141,932
900,864
2,605,451
2,789,689
6,487,481
6,360,354
2,368,088
8,828,438
FY 2013
4% Taxes ($)
2,958,003
1,989,197
1,218,093
1,542,086
5,645,488
852,989
668,258
1,946,018
2,098,670
4,819,886
4,734,113
1,774,021
6,553,062
FY 2014
Total Taxes ($)
4,365,406
3,570,898
1,945,329
5,096,166
10,098,891
1,420,659
1,026,696
3,057,843
2,918,548
7,156,357
8,166,846
3,196,339
10,370,746
FY 2014
4% Taxes ($)
2,897,889
2,376,760
1,291,075
3,391,846
6,715,092
945,104
681,120
2,030,018
1,944,513
4,768,291
5,427,938
2,119,971
6,887,209
FY 2015
Total Taxes ($)
4,748,592
3,700,138
1,934,797
3,824,907
10,871,209
1,473,999
1,070,763
3,135,240
2,997,237
7,443,249
8,379,616
3,687,741
11,228,645
FY 2015
4% Taxes ($)
3,152,005
2,462,546
1,283,435
2,544,413
7,232,087
981,085
709,925
2,079,920
1,996,949
4,958,030
5,564,817
2,450,099
7,453,899
$49,467,328
$36,799,886
$62,390,725
$41,476,826
$64,496,131
$42,869,208
Note: Total retail sales tax collections may include both 4% state imposed taxes and local optional (up to 2%) taxes.
38
Source: Wyoming Department of Revenue
LINCOLN COUNTY RETAIL TRADE, ACCOMMODATION, AND FOOD SERVICES SALES TAX COLLECTIONS
INDUSTRY (NAICS)
Auto Dealers and Parts
Gasoline Stations
Home Furniture and Furnishings
Electronic and Appliance Stores
Building Material and Garden Supplies
Grocery and Food Stores
Liquor Stores
Clothing and Shoe Stores
Department Stores
General Merchandise Stores
Miscellaneous Retail
Accommodation
Food Services and Drinking Places
TOTAL
FY 2013
Total Taxes ($)
865,649
436,574
109,755
258,138
1,330,477
352,893
58,860
36,226
196,742
11,973
590,944
242,249
697,799
FY 2013
4% Taxes ($)
691,068
348,714
87,689
206,081
1,062,573
281,817
46,893
28,907
157,372
9,381
471,678
193,287
557,696
FY 2014
Total Taxes ($)
807,580
434,350
128,251
255,639
1,325,001
349,358
56,061
40,404
282,788
198,648
649,884
294,091
729,312
FY 2014
4% Taxes ($)
644,670
346,895
102,441
204,104
1,058,426
278,954
44,674
32,232
226,105
158,676
518,766
234,728
582,950
FY 2015
Total Taxes ($)
836,123
428,754
151,064
282,965
1,569,535
359,023
57,986
47,519
340,564
239,601
798,334
301,690
771,880
FY 2015
4% Taxes ($)
667,516
342,433
120,567
225,937
1,253,465
286,604
46,241
37,908
272,226
191,425
637,047
240,767
616,688
$5,188,280
$4,143,153
$5,551,367
$4,433,621
$6,185,038
$4,938,824
NATRONA COUNTY RETAIL TRADE, ACCOMMODATION, AND FOOD SERVICES SALES TAX COLLECTIONS
INDUSTRY (NAICS)
Auto Dealers and Parts
Gasoline Stations
Home Furniture and Furnishings
Electronic and Appliance Stores
Building Material and Garden Supplies
Grocery and Food Stores
Liquor Stores
Clothing and Shoe Stores
Department Stores
General Merchandise Stores
Miscellaneous Retail
Accommodation
Food Services and Drinking Places
TOTAL
FY 2013
Total Taxes ($)
5,396,063
2,260,332
1,760,413
2,693,833
8,676,800
1,017,591
900,050
2,153,824
2,018,502
9,638,922
7,581,351
2,065,922
7,495,836
FY 2013
4% Taxes ($)
4,311,005
1,806,880
1,406,368
2,151,337
6,931,302
813,722
718,528
1,719,428
1,614,129
7,707,674
6,054,429
1,649,775
5,986,449
FY 2014
Total Taxes ($)
5,319,322
2,150,818
1,755,119
2,700,214
9,143,543
1,034,739
946,945
2,322,372
1,899,568
9,628,593
7,759,161
2,126,350
8,205,800
FY 2014
4% Taxes ($)
4,249,562
1,719,145
1,401,807
2,156,268
7,303,489
827,156
755,702
1,853,107
1,519,019
7,699,046
6,195,427
1,697,490
6,553,272
FY 2015
Total Taxes ($)
5,160,024
2,228,752
1,968,645
2,903,957
9,760,135
1,075,543
1,002,133
2,407,455
1,878,199
9,496,819
8,014,120
2,497,270
8,951,213
FY 2015
4% Taxes ($)
4,121,460
1,781,458
1,572,461
2,318,968
7,796,076
859,862
799,626
1,920,415
1,501,957
7,593,669
6,398,398
1,992,544
7,146,575
$53,659,437
$42,871,026
$54,992,543
$43,930,489
$57,344,264
$45,803,468
Note: Total retail sales tax collections may include both 4% state imposed taxes and local optional (up to 2%) taxes.
39
Source: Wyoming Department of Revenue
NIOBRARA COUNTY RETAIL TRADE, ACCOMMODATION, AND FOOD SERVICES SALES TAX COLLECTIONS
INDUSTRY (NAICS)
Auto Dealers and Parts
Gasoline Stations
Home Furniture and Furnishings
Electronic and Appliance Stores
Building Material and Garden Supplies
Grocery and Food Stores
Liquor Stores
Clothing and Shoe Stores
Department Stores
General Merchandise Stores
Miscellaneous Retail
Accommodation
Food Services and Drinking Places
TOTAL
FY 2013
Total Taxes ($)
22,657
227,550
10,480
36,165
153,191
55,082
13,518
5,203
3,821
58,875
221,503
118,997
187,054
FY 2013
4% Taxes ($)
15,016
151,420
6,962
24,072
101,643
36,516
9,012
3,454
2,546
39,215
147,193
78,847
124,347
FY 2014
Total Taxes ($)
36,178
257,788
9,952
38,811
169,699
45,216
12,366
4,801
3,488
94,178
234,846
136,557
168,997
FY 2014
4% Taxes ($)
23,969
171,432
6,610
25,822
112,580
29,952
8,244
3,187
2,324
62,711
155,967
90,362
112,426
FY 2015
Total Taxes ($)
38,618
190,684
10,021
29,784
160,803
42,754
13,143
4,516
3,274
97,560
251,434
142,394
166,637
FY 2015
4% Taxes ($)
25,623
126,688
6,649
19,824
106,822
28,315
8,762
2,995
2,182
64,957
166,951
94,271
110,777
$1,114,098
$740,243
$1,212,875
$805,585
$1,151,623
$764,817
PARK COUNTY RETAIL TRADE, ACCOMMODATION, AND FOOD SERVICES SALES TAX COLLECTIONS
INDUSTRY (NAICS)
Auto Dealers and Parts
Gasoline Stations
Home Furniture and Furnishings
Electronic and Appliance Stores
Building Material and Garden Supplies
Grocery and Food Stores
Liquor Stores
Clothing and Shoe Stores
Department Stores
General Merchandise Stores
Miscellaneous Retail
Accommodation
Food Services and Drinking Places
TOTAL
FY 2013
Total Taxes ($)
753,773
392,366
234,057
401,792
1,750,359
677,480
235,357
369,660
299,762
1,857,847
2,724,809
1,199,955
2,690,770
FY 2013
4% Taxes ($)
753,706
392,366
236,090
401,791
1,750,359
675,621
235,357
369,660
299,710
1,856,513
2,724,757
1,199,938
2,690,135
FY 2014
Total Taxes ($)
820,273
446,181
250,998
355,531
1,860,035
629,742
277,070
376,800
362,564
1,773,385
2,793,147
1,287,444
2,832,068
FY 2014
4% Taxes ($)
820,273
446,181
250,986
355,531
1,860,035
629,742
277,070
376,604
362,564
1,773,385
2,792,756
1,287,444
2,832,068
FY 2015
Total Taxes ($)
900,443
565,782
341,161
422,502
2,226,068
642,202
281,654
388,005
340,119
1,763,739
2,813,927
1,462,686
2,913,045
FY 2015
4% Taxes ($)
900,443
565,782
339,378
420,725
2,226,059
642,202
281,654
387,937
340,119
1,763,739
2,813,917
1,459,995
2,913,045
$13,587,988
$13,586,002
$14,065,239
$14,064,640
$15,061,332
$15,054,995
Note: Total retail sales tax collections may include both 4% state imposed taxes and local optional (up to 2%) taxes.
40
Source: Wyoming Department of Revenue
PLATTE COUNTY RETAIL TRADE, ACCOMMODATION, AND FOOD SERVICES SALES TAX COLLECTIONS
INDUSTRY (NAICS)
Auto Dealers and Parts
Gasoline Stations
Home Furniture and Furnishings
Electronic and Appliance Stores
Building Material and Garden Supplies
Grocery and Food Stores
Liquor Stores
Clothing and Shoe Stores
Department Stores
General Merchandise Stores
Miscellaneous Retail
Accommodation
Food Services and Drinking Places
TOTAL
FY 2013
Total Taxes ($)
389,443
262,643
48,115
163,351
570,728
218,014
82,189
26,215
128,920
315,949
362,490
290,519
683,518
FY 2013
4% Taxes ($)
268,991
180,465
33,295
112,490
393,237
152,182
56,646
18,439
93,180
216,603
252,580
199,260
471,472
FY 2014
Total Taxes ($)
404,396
334,818
46,355
174,612
799,832
206,508
87,020
30,273
260,708
250,159
402,264
309,713
746,954
FY 2014
4% Taxes ($)
268,585
222,224
30,742
116,124
531,385
137,179
57,508
20,126
173,684
166,561
267,169
205,984
495,991
FY 2015
Total Taxes ($)
424,722
341,415
73,879
263,564
955,896
209,552
92,494
25,291
267,159
261,630
470,349
389,298
861,833
FY 2015
4% Taxes ($)
281,732
226,446
49,015
175,329
634,880
139,298
61,084
16,781
177,930
174,109
312,205
258,679
573,049
$3,542,095
$2,448,841
$4,053,612
$2,693,262
$4,637,083
$3,080,538
SHERIDAN COUNTY RETAIL TRADE, ACCOMMODATION, AND FOOD SERVICES SALES TAX COLLECTIONS
INDUSTRY (NAICS)
Auto Dealers and Parts
Gasoline Stations
Home Furniture and Furnishings
Electronic and Appliance Stores
Building Material and Garden Supplies
Grocery and Food Stores
Liquor Stores
Clothing and Shoe Stores
Department Stores
General Merchandise Stores
Miscellaneous Retail
Accommodation
Food Services and Drinking Places
TOTAL
FY 2013
Total Taxes ($)
1,316,243
719,265
453,039
777,260
3,261,533
371,157
379,653
243,517
442,533
3,721,958
2,183,628
1,071,988
2,917,884
FY 2013
4% Taxes ($)
874,594
477,827
300,613
516,851
2,169,558
246,906
251,697
161,885
295,017
2,478,880
1,451,806
710,542
1,938,704
FY 2014
Total Taxes ($)
1,457,494
708,424
462,643
792,441
3,894,383
389,453
388,294
253,578
418,566
3,923,600
2,274,302
1,148,860
3,102,488
FY 2014
4% Taxes ($)
968,075
470,403
307,109
526,515
2,590,057
258,876
256,936
168,563
279,038
2,612,604
1,511,514
760,457
2,059,796
FY 2015
Total Taxes ($)
1,503,812
742,428
497,675
723,486
3,913,369
392,153
482,222
293,587
405,851
3,799,728
2,432,340
1,302,165
3,373,154
FY 2015
4% Taxes ($)
998,246
492,808
330,501
480,873
2,602,884
260,778
319,190
195,161
270,561
2,531,090
1,616,561
862,286
2,239,874
$17,859,657
$11,874,881
$19,214,525
$12,769,944
$19,861,971
$13,200,812
Note: Total retail sales tax collections may include both 4% state imposed taxes and local optional (up to 2%) taxes.
41
Source: Wyoming Department of Revenue
SUBLETTE COUNTY RETAIL TRADE, ACCOMMODATION, AND FOOD SERVICES SALES TAX COLLECTIONS
INDUSTRY (NAICS)
Auto Dealers and Parts
Gasoline Stations
Home Furniture and Furnishings
Electronic and Appliance Stores
Building Material and Garden Supplies
Grocery and Food Stores
Liquor Stores
Clothing and Shoe Stores
Department Stores
General Merchandise Stores
Miscellaneous Retail
Accommodation
Food Services and Drinking Places
TOTAL
FY 2013
Total Taxes ($)
660,324
1,665,205
31,201
133,321
947,851
459,817
55,578
65,000
95,716
123,621
1,073,624
271,813
395,061
FY 2013
4% Taxes ($)
660,324
1,665,205
31,201
133,321
947,851
459,817
55,578
65,000
95,716
123,621
1,073,624
271,813
395,061
FY 2014
Total Taxes ($)
606,029
1,160,818
38,646
130,468
858,158
381,045
56,864
58,828
84,090
180,583
1,159,819
339,959
398,773
FY 2014
4% Taxes ($)
606,029
1,160,818
38,646
130,468
858,158
381,045
56,864
58,828
84,090
180,583
1,159,819
339,959
398,773
FY 2015
Total Taxes ($)
457,798
1,278,394
45,612
133,524
909,841
383,480
54,309
65,103
67,695
163,186
836,853
327,329
417,283
FY 2015
4% Taxes ($)
457,798
1,278,394
45,612
133,524
909,841
383,480
54,309
65,103
67,695
163,186
836,853
327,329
417,283
$5,978,132
$5,978,132
$5,454,079
$5,454,079
$5,140,409
$5,140,409
SWEETWATER COUNTY RETAIL TRADE, ACCOMMODATION, AND FOOD SERVICES SALES TAX COLLECTIONS
INDUSTRY (NAICS)
Auto Dealers and Parts
Gasoline Stations
Home Furniture and Furnishings
Electronic and Appliance Stores
Building Material and Garden Supplies
Grocery and Food Stores
Liquor Stores
Clothing and Shoe Stores
Department Stores
General Merchandise Stores
Miscellaneous Retail
Accommodation
Food Services and Drinking Places
TOTAL
FY 2013
Total Taxes ($)
2,963,221
3,220,291
604,055
655,880
4,417,456
974,946
400,444
1,012,343
662,080
3,577,914
3,782,767
1,879,024
4,030,289
FY 2013
4% Taxes ($)
2,301,030
2,519,068
471,099
511,851
3,419,428
768,425
314,380
796,084
522,530
2,745,134
2,951,030
1,453,326
3,126,258
FY 2014
Total Taxes ($)
3,030,535
3,500,032
681,448
681,022
5,327,480
1,151,766
445,847
1,110,808
782,719
3,825,045
4,090,196
2,158,881
4,829,229
FY 2014
4% Taxes ($)
2,015,108
2,327,086
452,547
452,404
3,555,493
768,257
296,484
739,441
521,619
2,549,064
2,717,862
1,435,394
3,212,744
FY 2015
Total Taxes ($)
2,777,293
3,082,533
727,573
692,126
5,326,956
1,168,743
407,514
1,116,270
733,628
4,696,203
3,675,659
2,197,980
4,986,147
FY 2015
4% Taxes ($)
1,844,872
2,051,544
482,758
459,735
3,540,309
778,594
270,967
742,902
488,949
3,130,072
2,441,012
1,467,027
3,318,981
$28,180,709
$21,899,643
$31,615,009
$21,043,502
$31,588,624
$21,017,720
Note: Total retail sales tax collections may include both 4% state imposed taxes and local optional (up to 2%) taxes.
42
Source: Wyoming Department of Revenue
TETON COUNTY RETAIL TRADE, ACCOMMODATION, AND FOOD SERVICES SALES TAX COLLECTIONS
INDUSTRY (NAICS)
Auto Dealers and Parts
Gasoline Stations
Home Furniture and Furnishings
Electronic and Appliance Stores
Building Material and Garden Supplies
Grocery and Food Stores
Liquor Stores
Clothing and Shoe Stores
Department Stores
General Merchandise Stores
Miscellaneous Retail
Accommodation
Food Services and Drinking Places
TOTAL
FY 2013
Total Taxes ($)
445,999
657,577
1,237,860
1,088,675
3,343,542
2,001,328
890,110
1,243,178
1,177,820
410,570
8,555,990
10,781,224
11,705,651
FY 2013
4% Taxes ($)
297,103
437,311
818,010
720,742
2,219,406
1,330,891
586,261
801,751
784,569
270,312
5,486,920
6,605,695
7,399,570
FY 2014
Total Taxes ($)
459,445
672,081
1,552,445
1,186,819
4,127,149
2,122,736
1,011,315
1,281,155
1,148,032
362,278
8,803,722
12,039,773
12,410,236
FY 2014
4% Taxes ($)
305,743
446,138
1,024,705
786,624
2,740,033
1,410,760
665,836
829,512
764,553
237,273
5,645,534
7,368,665
7,816,706
FY 2015
Total Taxes ($)
542,656
691,415
1,739,367
1,392,258
4,617,211
2,292,296
1,049,303
1,396,723
1,159,600
388,916
9,202,080
14,582,961
13,623,715
FY 2015
4% Taxes ($)
360,543
459,094
1,152,108
919,085
3,057,628
1,523,518
690,189
908,172
772,360
255,726
5,906,668
8,946,999
8,621,054
$43,539,523
$27,758,541
$47,177,187
$30,042,082
$52,678,500
$33,573,146
UINTA COUNTY RETAIL TRADE, ACCOMMODATION, AND FOOD SERVICES SALES TAX COLLECTIONS
INDUSTRY (NAICS)
Auto Dealers and Parts
Gasoline Stations
Home Furniture and Furnishings
Electronic and Appliance Stores
Building Material and Garden Supplies
Grocery and Food Stores
Liquor Stores
Clothing and Shoe Stores
Department Stores
General Merchandise Stores
Miscellaneous Retail
Accommodation
Food Services and Drinking Places
TOTAL
FY 2013
Total Taxes ($)
1,021,721
955,666
158,212
235,428
510,486
570,606
332,252
143,836
80,269
2,095,567
743,288
458,112
1,343,185
FY 2013
4% Taxes ($)
816,279
763,852
126,111
187,910
407,925
455,689
265,222
114,876
64,189
1,676,090
593,680
365,480
1,072,672
FY 2014
Total Taxes ($)
925,312
925,235
159,686
236,808
500,311
552,830
404,602
138,043
150,728
1,978,901
767,116
470,769
1,268,591
FY 2014
4% Taxes ($)
738,941
739,503
127,276
189,033
399,806
441,469
322,955
110,251
120,535
1,582,755
612,500
374,902
1,012,936
FY 2015
Total Taxes ($)
944,377
939,860
164,072
259,694
663,141
621,196
388,069
139,087
145,951
1,999,974
923,318
506,557
1,313,634
FY 2015
4% Taxes ($)
754,047
751,137
130,793
207,253
529,765
495,991
309,550
110,736
116,697
1,599,609
736,955
403,649
1,048,742
$8,648,627
$6,909,976
$8,478,932
$6,772,863
$9,008,929
$7,194,923
Note: Total retail sales tax collections may include both 4% state imposed taxes and local optional (up to 2%) taxes.
43
Source: Wyoming Department of Revenue
WASHAKIE COUNTY RETAIL TRADE, ACCOMMODATION, AND FOOD SERVICES SALES TAX COLLECTIONS
INDUSTRY (NAICS)
Auto Dealers and Parts
Gasoline Stations
Home Furniture and Furnishings
Electronic and Appliance Stores
Building Material and Garden Supplies
Grocery and Food Stores
Liquor Stores
Clothing and Shoe Stores
Department Stores
General Merchandise Stores
Miscellaneous Retail
Accommodation
Food Services and Drinking Places
TOTAL
FY 2013
Total Taxes ($)
494,310
170,100
91,828
118,375
547,649
261,071
34,219
48,491
134,178
246,570
624,783
164,497
490,317
FY 2013
4% Taxes ($)
328,073
113,240
60,946
78,632
363,993
172,958
22,796
32,262
89,391
164,266
415,281
108,804
326,313
FY 2014
Total Taxes ($)
360,083
160,052
91,422
111,823
567,753
235,800
29,009
41,632
207,301
145,300
493,255
155,183
428,738
FY 2014
4% Taxes ($)
280,258
120,831
71,742
87,361
439,496
184,512
22,662
32,269
160,180
113,311
384,309
118,712
330,905
FY 2015
Total Taxes ($)
328,974
122,659
72,938
92,866
677,996
224,574
28,193
39,588
181,391
134,643
532,672
158,020
438,626
FY 2015
4% Taxes ($)
274,542
102,260
61,441
79,039
562,629
188,474
23,592
32,879
151,697
113,164
443,815
130,210
365,840
$3,426,387
$2,276,953
$3,027,352
$2,346,547
$3,033,140
$2,529,585
WESTON COUNTY RETAIL TRADE, ACCOMMODATION, AND FOOD SERVICES SALES TAX COLLECTIONS
INDUSTRY (NAICS)
Auto Dealers and Parts
Gasoline Stations
Home Furniture and Furnishings
Electronic and Appliance Stores
Building Material and Garden Supplies
Grocery and Food Stores
Liquor Stores
Clothing and Shoe Stores
Department Stores
General Merchandise Stores
Miscellaneous Retail
Accommodation
Food Services and Drinking Places
TOTAL
FY 2013
Total Taxes ($)
231,124
264,056
47,502
87,649
386,096
100,273
43,338
17,104
116,773
239,681
283,305
99,397
302,448
FY 2013
4% Taxes ($)
184,497
211,141
37,988
70,013
308,387
79,884
34,570
13,639
93,381
191,628
226,178
79,089
241,731
FY 2014
Total Taxes ($)
220,852
276,614
46,082
66,721
437,323
96,458
36,091
21,330
199,340
168,848
273,452
98,179
298,776
FY 2014
4% Taxes ($)
176,271
221,100
36,844
53,296
349,357
76,839
28,768
17,005
159,405
134,962
218,398
78,080
238,852
FY 2015
Total Taxes ($)
212,379
305,194
50,451
57,212
459,894
103,778
35,582
20,590
191,352
171,913
323,699
108,957
287,819
FY 2015
4% Taxes ($)
169,595
243,978
40,314
45,689
367,234
82,670
28,351
16,421
152,991
137,406
258,423
86,959
229,892
$2,218,747
$1,772,125
$2,240,066
$1,789,177
$2,328,820
$1,859,923
Note: Total retail sales tax collections may include both 4% state imposed taxes and local optional (up to 2%) taxes.
44
Source: Wyoming Department of Revenue
SECTION III
USE TAX COLLECTIONS
Total Use Tax Collections*
Fiscal Years 1994 - 2015
$160,000,000
Current Dollars
2015 Dollars
$140,000,000
Tax Collections
$120,000,000
$100,000,000
$80,000,000
$60,000,000
$40,000,000
$20,000,000
$0
94 95 96 97 98 99 00 01 02 03 04 05 06 07 08 09 10 11 12 13 14 15
Fiscal Years
* Includes state use taxes plus all local optional use taxes
Source: State of Wyoming, Department of Revenue
45
Percent Change in Use Tax Collections by County: FY2014 - FY2015
(only state imposed 4% use tax is included)
Big Horn
Park
-43.5
-28.8
Teton
Washakie
Hot Springs -5.5
21.2
Sheridan
0.2
Johnson
-61.2
6.0
Fremont
20.3
% change
Weston
-61.2 - -25.0
-14.0 - -2.0
0.0 - 11.0
20.0 - 50.3
-4.2
Campbell
28.9
11.0
-50.6
Sublette
Crook
Wyoming = 1.9%
Natrona
3.5
Converse
9.7
Niobrara
-25.2
N
W
E
S
Platte Goshen
Lincoln
-2.4
Uinta
Sweetwater
-11.7
Carbon
-4.7
Albany
22.8
50.3 -13.2
Laramie
46.8
20.4
46
0
50 Miles
SUMMARY OF USE TAX COLLECTIONS
Use tax collections totaled $140.3 million during fiscal year 2015, an increase of 2.8
percent from the previous year. The annual rate of growth for the state-imposed 4% use
tax collections was 1.9 percent, compared to a 25.3 percent increase between fiscal year
2013
and
2014.
Because
Use Tax Collections by Industry: FY 2015
locally imposed optional taxes
All Other 5.0%
often change during a fiscal
year, an accurate comparison
should
only
state-imposed
use
4%
taxes
Public
Administration
26.6%
Mining 32.4%
the
to
reflect changes in taxable sales
Transportation
& Warehousing
3.0%
Utilities 5.2%
Retail Trade
9.8%
over time.
Wholesale
Trade 2.8%
Construction
9.5%
Manufacturing
5.8%
Eleven of the fifteen NAICS
super sectors realized increases from fiscal year 2014 levels.
Use tax collections
usually fluctuate considerably from year-to-year in many sectors. A single large mining
or construction project may make a big difference in use tax collections.
Unlike
collections for sales taxes, which are usually dominated by the retail trade, and leisure &
hospitality sectors, it is the goods-producing industries such as mining and construction
and the public administration sector that typically cover a large portion of the use tax
collections.
Use tax collections reported in the public administration sector were
primarily comprised of taxes generate through automobile purchases made out of the
state.
Use tax collections in wholesale trade, financial activities (including machinery &
equipment rental and leasing), and other services industries increased 50 percent or
47
more, respectively, between fiscal year 2014 and 2015. However, it was the public
administration sector that recorded the largest increase in terms of absolute amount.
Other industries that showed significant increases were retail trade and leisure &
hospitality.
Mining, manufacturing, transportation & warehousing were the sectors that
experienced double-digit declines in fiscal year 2015.
Total use tax collections for twelve of Wyoming’s counties in fiscal year 2015 increased
from the previous year’s levels.
The most substantial growth was in Platte (50.3%),
Laramie (46.8%) counties, and was mainly attributed to expansion in mineral activities.
Albany, Campbell, Fremont, Teton, and Uinta counties also experienced significant
increases in use tax collections of over 20.0 percent, respectively.
Use tax collections decreased in eleven counties. However, the substantial declines in
Big Horn (-43.5%), Hot Springs (-50.6%), and Park (-28.8%) counties were mainly
attributed to the fact that a state audit for a three year period on a mining business
boosted use taxes in fiscal year 2014 and therefore compromised comparisons in these
three counties.
Otherwise, the reduction in mineral extraction activities were solely
responsible for the steep contractions in Johnson (-61.2%) and Niobrara (-25.2%)
counties. The rate of change in statewide 4% use tax collections over the past twelve
years can be found on page 49. The map on page 46 shows the percent change in the
state imposed 4 percent use tax collections by county between fiscal years 2014 and
2015.
48
STATE USE TAX COLLECTIONS*
FISCAL YEAR 2004 THROUGH FISCAL YEAR 2015
Year
USE TAX
% CHANGE
$110,000,000
$100,000,000
Fiscal 2004
$44,259,858
6.3%
Fiscal 2005
$49,322,389
11.4%
Fiscal 2006
$63,994,621
29.7%
Fiscal 2007
$85,130,967
33.0%
Fiscal 2008
$94,690,240
11.2%
Fiscal 2009
$90,456,536
-4.5%
Fiscal 2010
$67,276,605
-25.6%
Fiscal 2011
$83,040,960
23.4%
$20,000,000
Fiscal 2012
$86,106,813
3.7%
$10,000,000
Fiscal 2013
$80,916,040
-6.0%
$0
Fiscal 2014
$101,407,570
25.3%
Fiscal 2015
$103,319,276
$90,000,000
Tax Collections
$80,000,000
$70,000,000
$60,000,000
$50,000,000
$40,000,000
$30,000,000
04
05
06
07
08
09
10
Fiscal Years
1.9%
* Includes only the state imposed 4% collections.
Source: State of Wyoming, Department of Revenue
49
11
12
13
14
15
TOTAL USE TAX COLLECTIONS BY COUNTY
COUNTY
ALBANY
BIG HORN
CAMPBELL
CARBON
CONVERSE
CROOK
FREMONT
GOSHEN
HOT SPRINGS
JOHNSON
LARAMIE
LINCOLN
NATRONA
NIOBRARA
PARK
PLATTE
SHERIDAN
SUBLETTE
SWEETWATER
TETON
UINTA
WASHAKIE
WESTON
WYOMING
FY 2013
Total Taxes
4% Taxes
$2,025,144
$2,253,446
$10,823,347
$2,418,982
$7,090,625
$1,808,068
$4,604,575
$1,553,846
$745,725
$1,181,018
$7,664,627
$4,148,710
$15,392,827
$596,679
$3,884,335
$2,832,739
$2,647,215
$3,935,995
$18,521,599
$4,791,985
$3,314,527
$750,970
$1,176,210
$1,348,706
$1,801,842
$7,152,359
$1,611,877
$5,602,180
$1,204,442
$4,455,282
$1,182,549
$596,578
$944,667
$5,727,548
$3,317,536
$12,308,120
$397,711
$3,882,393
$1,950,994
$1,762,587
$3,935,995
$14,523,848
$3,117,484
$2,650,568
$500,037
$940,738
$104,163,194
$80,916,040
FY 2014
Total Taxes
4% Taxes
FY 2015
% Chge FY14 to FY15
Total Taxes
4% Taxes Total Taxes
4% Taxes
$2,100,001
$5,119,431
$14,706,951
$3,067,675
$7,330,516
$1,797,383
$6,656,377
$1,835,340
$2,197,780
$1,989,615
$8,614,842
$3,417,657
$17,225,301
$663,540
$9,069,270
$4,253,291
$3,353,816
$4,717,755
$27,986,617
$5,317,189
$2,889,953
$874,953
$1,326,129
$2,578,409
$2,892,916
$18,293,907
$2,923,679
$8,059,556
$1,664,176
$7,848,208
$1,593,250
$1,085,252
$788,777
$12,661,061
$3,335,212
$17,833,402
$496,199
$6,353,651
$6,394,363
$3,362,319
$4,999,437
$25,013,128
$6,413,010
$3,479,372
$771,758
$1,471,898
$136,511,381
$1,398,400
$4,094,741
$9,722,628
$2,043,850
$4,891,509
$1,362,419
$5,322,997
$1,398,176
$1,757,835
$1,591,194
$5,743,949
$2,732,774
$13,773,375
$442,154
$8,922,830
$2,833,283
$2,233,292
$4,717,755
$18,916,486
$3,448,908
$2,311,235
$687,168
$1,060,613
$101,407,570
Source: State of Wyoming, Department of Revenue
50
$140,312,940
$1,717,307
$2,312,997
$12,532,117
$1,947,901
$5,367,755
$1,304,776
$6,402,190
$1,213,593
$868,017
$617,131
$8,432,051
$2,667,262
$14,259,977
$330,614
$6,353,651
$4,257,181
$2,238,852
$4,999,437
$16,707,118
$4,180,335
$2,782,483
$649,365
$1,177,167
$103,319,276
22.8
-43.5
24.4
-4.7
9.9
-7.4
17.9
-13.2
-50.6
-60.4
47.0
-2.4
3.5
-25.2
-29.9
50.3
0.3
6.0
-10.6
20.6
20.4
-11.8
11.0
22.8
-43.5
28.9
-4.7
9.7
-4.2
20.3
-13.2
-50.6
-61.2
46.8
-2.4
3.5
-25.2
-28.8
50.3
0.2
6.0
-11.7
21.2
20.4
-5.5
11.0
2.8
1.9
WYOMING USE TAX COLLECTIONS
INDUSTRY (NAICS)
Agr, Forestry, Fishing, & Hunting
Mining
Utilities
Construction
Manufacturing
Wholesale Trade
Retail Trade
Transportation & Warehousing
Information
Financial Activities
Professional & Business Services
Educational & Health Services
Leisure & Hospitality
Other Services
Public Administration
TOTAL
FY 2013
Total Taxes ($)
18,392
33,989,418
6,609,061
9,613,489
6,825,827
3,041,536
8,103,294
3,306,392
926,677
891,677
500,114
136,826
1,334,757
639,335
28,226,398
FY 2013
4% Taxes ($)
12,654
27,395,545
4,829,629
7,330,042
5,404,622
2,391,050
6,062,417
2,419,820
703,813
673,123
377,931
97,420
909,869
475,740
21,832,366
FY 2014
Total Taxes ($)
37,745
50,685,858
7,537,321
14,572,546
9,484,522
2,596,308
11,453,449
4,845,222
881,300
1,701,558
647,444
106,364
1,134,101
842,858
29,984,785
FY 2014
4% Taxes ($)
27,579
39,257,197
5,133,261
10,308,751
6,821,802
1,863,455
8,304,425
3,379,465
641,833
1,185,809
455,053
74,836
753,930
593,375
22,606,800
FY 2015
Total Taxes ($)
22,131
45,393,063
7,331,512
13,328,731
8,161,696
3,970,254
13,718,369
4,170,070
859,739
2,616,319
650,466
116,690
1,487,647
1,228,737
37,257,514
FY 2015
4% Taxes ($)
15,902
34,249,631
5,026,040
9,530,778
5,880,825
2,917,901
9,803,357
2,898,801
625,197
1,947,673
449,733
81,200
982,448
906,110
28,003,680
$104,163,194
$80,916,040
$136,511,381
$101,407,570
$140,312,940
$103,319,276
ALBANY COUNTY USE TAX COLLECTIONS
INDUSTRY (NAICS)
Agr, Forestry, Fishing, & Hunting
Mining
Utilities
Construction
Manufacturing
Wholesale Trade
Retail Trade
Transportation & Warehousing
Information
Financial Activities
Professional & Business Services
Educational & Health Services
Leisure & Hospitality
Other Services
Public Administration
TOTAL
FY 2013
Total Taxes ($)
12,998
10,833
37,434
516,748
96,641
7,976
232,632
221,940
31,856
33,376
37,429
66,433
30,358
22,662
665,829
FY 2013
4% Taxes ($)
8,621
7,215
24,909
344,433
63,989
5,292
154,620
147,954
21,223
22,211
24,894
44,244
20,179
15,037
443,886
FY 2014
Total Taxes ($)
14,446
22,072
29,122
549,511
81,707
15,322
460,641
235,883
17,450
17,588
17,931
41,334
17,694
22,639
556,659
FY 2014
4% Taxes ($)
9,547
14,697
19,404
366,207
54,038
10,160
306,406
157,255
11,628
11,696
11,941
27,540
11,759
15,016
371,106
FY 2015
Total Taxes ($)
5,170
35,817
51,151
776,135
84,290
9,916
472,197
201,887
37,358
14,965
11,088
21,001
27,646
17,384
812,403
FY 2015
4% Taxes ($)
3,413
23,858
34,100
517,295
55,728
6,562
314,080
134,591
24,899
9,924
7,358
13,999
18,359
11,539
541,602
$2,025,144
$1,348,706
$2,100,001
$1,398,400
$2,578,409
$1,717,307
Note: Total use tax collections may include both 4% state imposed taxes and local optional (up to 2%) taxes.
51
Source: Wyoming Department of Revenue
BIG HORN COUNTY USE TAX COLLECTIONS
INDUSTRY (NAICS)
Agr, Forestry, Fishing, & Hunting
Mining
Utilities
Construction
Manufacturing
Wholesale Trade
Retail Trade
Transportation & Warehousing
Information
Financial Activities
Professional & Business Services
Educational & Health Services
Leisure & Hospitality
Other Services
Public Administration
TOTAL
FY 2013
Total Taxes ($)
0
673,664
18,724
329,977
87,982
114,065
51,397
96,400
27,766
13,580
4,526
1
259
2,628
832,476
FY 2013
4% Taxes ($)
0
538,609
14,954
263,975
70,217
91,039
41,090
77,040
22,172
10,839
3,617
0
207
2,103
665,981
FY 2014
Total Taxes ($)
0
3,380,440
6,975
172,456
274,332
72,672
65,743
172,445
29,724
8,747
3,816
0
1,334
4,068
926,680
FY 2014
4% Taxes ($)
0
2,704,160
5,576
137,969
219,237
57,993
52,558
137,854
23,698
6,990
3,049
0
1,062
3,252
741,344
FY 2015
Total Taxes ($)
0
1,330,838
3,610
133,668
241,537
124,155
87,000
41,782
13,925
25,790
4,691
13
415
2,934
882,559
FY 2015
4% Taxes ($)
0
1,064,349
2,881
106,899
192,855
98,921
69,548
33,376
11,106
20,581
3,750
10
331
2,344
706,047
$2,253,446
$1,801,842
$5,119,431
$4,094,741
$2,892,916
$2,312,997
CAMPBELL COUNTY USE TAX COLLECTIONS
INDUSTRY (NAICS)
Agr, Forestry, Fishing, & Hunting
Mining
Utilities
Construction
Manufacturing
Wholesale Trade
Retail Trade
Transportation & Warehousing
Information
Financial Activities
Professional & Business Services
Educational & Health Services
Leisure & Hospitality
Other Services
Public Administration
TOTAL
FY 2013
Total Taxes ($)
0
4,014,498
809,261
462,766
24,090
167,002
1,381,208
442,217
66,150
66,243
24,757
215
37,457
164,889
3,162,594
FY 2013
4% Taxes ($)
0
2,654,064
524,127
284,891
16,035
111,058
920,528
294,344
44,082
44,030
16,408
143
24,914
109,699
2,108,036
FY 2014
Total Taxes ($)
0
6,065,084
1,329,902
1,135,514
44,412
147,141
1,205,817
514,966
57,590
55,394
51,799
280
31,874
168,422
3,898,756
FY 2014
4% Taxes ($)
0
4,004,562
885,459
717,023
29,103
97,804
803,127
343,004
38,370
36,787
34,470
186
21,472
112,090
2,599,171
FY 2015
Total Taxes ($)
0
6,538,909
891,312
649,446
93,354
270,263
2,341,332
713,120
49,318
401,583
26,755
412
55,013
161,228
6,101,863
FY 2015
4% Taxes ($)
0
4,463,488
611,176
452,407
64,420
185,567
1,578,342
488,464
33,318
268,539
17,981
275
37,128
109,682
4,221,330
$10,823,347
$7,152,359
$14,706,951
$9,722,628
$18,293,907
$12,532,117
Note: Total use tax collections may include both 4% state imposed taxes and local optional (up to 2%) taxes.
52
Source: Wyoming Department of Revenue
CARBON COUNTY USE TAX COLLECTIONS
INDUSTRY (NAICS)
Agr, Forestry, Fishing, & Hunting
Mining
Utilities
Construction
Manufacturing
Wholesale Trade
Retail Trade
Transportation & Warehousing
Information
Financial Activities
Professional & Business Services
Educational & Health Services
Leisure & Hospitality
Other Services
Public Administration
TOTAL
FY 2013
Total Taxes ($)
0
207,527
487,587
203,626
48,755
18,422
269,757
199,388
28,908
5,141
2,261
2,369
46,316
14,347
884,579
FY 2013
4% Taxes ($)
0
138,173
324,560
135,700
32,496
12,248
180,052
132,925
19,260
3,423
1,502
1,569
30,760
9,502
589,705
FY 2014
Total Taxes ($)
0
212,249
491,353
771,456
42,274
33,495
153,315
230,359
21,836
4,485
10,390
2,077
29,510
10,719
1,054,158
FY 2014
4% Taxes ($)
0
141,240
327,071
514,211
28,167
22,290
102,045
153,552
14,547
2,981
6,915
1,373
19,581
7,103
702,772
FY 2015
Total Taxes ($)
0
84,230
189,431
350,683
508,421
42,987
265,525
202,591
9,354
100,838
12,858
2,925
55,989
22,683
1,075,166
FY 2015
4% Taxes ($)
0
55,996
125,898
233,546
338,942
28,630
176,882
135,042
6,233
67,163
8,535
1,932
37,275
15,050
716,777
$2,418,982
$1,611,877
$3,067,675
$2,043,850
$2,923,679
$1,947,901
CONVERSE COUNTY USE TAX COLLECTIONS
INDUSTRY (NAICS)
Agr, Forestry, Fishing, & Hunting
Mining
Utilities
Construction
Manufacturing
Wholesale Trade
Retail Trade
Transportation & Warehousing
Information
Financial Activities
Professional & Business Services
Educational & Health Services
Leisure & Hospitality
Other Services
Public Administration
TOTAL
FY 2013
Total Taxes ($)
0
5,175,535
337,781
252,403
3,344
106,625
168,091
226,106
5,193
5,732
22,598
104
1,833
1,370
783,912
FY 2013
4% Taxes ($)
0
4,117,611
263,433
198,818
2,648
84,711
123,569
178,281
4,091
4,330
17,707
82
1,435
1,035
604,428
FY 2014
Total Taxes ($)
9,787
1,393,638
197,130
2,387,576
27,065
155,563
549,612
677,024
7,567
887,650
23,809
143
4,421
744
1,008,786
FY 2014
4% Taxes ($)
7,827
932,470
131,389
1,592,993
18,021
103,533
366,323
450,952
5,043
591,568
15,809
95
2,937
492
672,057
FY 2015
Total Taxes ($)
0
3,409,586
646,255
536,918
33,009
174,542
1,228,248
487,298
20,512
211,124
17,050
81
6,656
4,060
1,284,217
FY 2015
4% Taxes ($)
0
2,269,439
430,751
357,873
21,969
115,912
818,614
324,621
13,668
140,690
11,331
53
4,415
2,699
855,720
$7,090,625
$5,602,180
$7,330,516
$4,891,509
$8,059,556
$5,367,755
Note: Total use tax collections may include both 4% state imposed taxes and local optional (up to 2%) taxes.
53
Source: Wyoming Department of Revenue
CROOK COUNTY USE TAX COLLECTIONS
INDUSTRY (NAICS)
Agr, Forestry, Fishing, & Hunting
Mining
Utilities
Construction
Manufacturing
Wholesale Trade
Retail Trade
Transportation & Warehousing
Information
Financial Activities
Professional & Business Services
Educational & Health Services
Leisure & Hospitality
Other Services
Public Administration
TOTAL
FY 2013
Total Taxes ($)
0
417,253
3,562
44,685
150,004
5,702
142,795
79,147
71,321
766
722
0
1,376
0
890,735
FY 2013
4% Taxes ($)
0
278,076
2,374
29,786
99,463
3,786
95,144
52,703
47,386
508
481
0
913
0
593,823
FY 2014
Total Taxes ($)
0
45,379
4,987
59,726
156,669
8,524
515,930
54,666
25,845
362
1,306
0
577
67
923,346
FY 2014
4% Taxes ($)
0
32,284
3,924
42,350
118,558
6,160
408,078
38,569
18,270
248
959
0
427
54
692,538
FY 2015
Total Taxes ($)
0
51,952
12,203
100,194
144,460
5,717
277,311
94,814
4,541
161
1,361
0
1,540
142
969,780
FY 2015
4% Taxes ($)
0
41,193
9,682
79,356
114,705
4,279
218,303
75,712
3,503
127
1,071
0
1,151
113
755,579
$1,808,068
$1,204,442
$1,797,383
$1,362,419
$1,664,176
$1,304,776
FREMONT COUNTY USE TAX COLLECTIONS
INDUSTRY (NAICS)
Agr, Forestry, Fishing, & Hunting
Mining
Utilities
Construction
Manufacturing
Wholesale Trade
Retail Trade
Transportation & Warehousing
Information
Financial Activities
Professional & Business Services
Educational & Health Services
Leisure & Hospitality
Other Services
Public Administration
TOTAL
FY 2013
Total Taxes ($)
0
2,728,290
7,079
481,682
12,976
40,869
247,606
18,816
34,664
50,992
8,565
855
42,269
4,472
925,439
FY 2013
4% Taxes ($)
0
2,637,750
6,742
475,192
12,568
39,857
235,611
18,623
34,197
50,235
8,425
850
39,192
4,264
891,775
FY 2014
Total Taxes ($)
0
3,933,915
15,349
940,375
10,261
44,891
322,707
25,017
42,035
58,046
22,536
1,288
29,558
5,043
1,205,354
FY 2014
4% Taxes ($)
0
3,145,733
12,279
752,201
8,181
35,791
259,515
19,997
33,599
46,403
17,993
1,028
23,584
4,031
962,662
FY 2015
Total Taxes ($)
0
4,970,842
10,996
567,849
30,108
91,007
306,457
11,925
39,784
477,523
28,152
1,408
20,549
8,902
1,282,704
FY 2015
4% Taxes ($)
0
4,082,256
8,794
454,186
24,223
80,533
256,770
9,506
31,790
381,977
22,486
1,122
16,377
7,114
1,025,056
$4,604,575
$4,455,282
$6,656,377
$5,322,997
$7,848,208
$6,402,190
Note: Total use tax collections may include both 4% state imposed taxes and local optional (up to 2%) taxes.
54
Source: Wyoming Department of Revenue
GOSHEN COUNTY USE TAX COLLECTIONS
INDUSTRY (NAICS)
Agr, Forestry, Fishing, & Hunting
Mining
Utilities
Construction
Manufacturing
Wholesale Trade
Retail Trade
Transportation & Warehousing
Information
Financial Activities
Professional & Business Services
Educational & Health Services
Leisure & Hospitality
Other Services
Public Administration
TOTAL
FY 2013
Total Taxes ($)
357
199,353
32,002
145,703
43,136
2,012
79,686
141,455
9,488
2,058
5,173
2,884
2,493
528
887,519
FY 2013
4% Taxes ($)
272
151,749
24,292
111,000
31,867
1,521
60,653
107,764
7,228
1,560
3,928
2,188
1,921
400
676,205
FY 2014
Total Taxes ($)
346
17,803
15,891
458,575
20,184
3,966
194,549
272,010
8,099
-344
6,340
3,893
615
4,139
829,275
FY 2014
4% Taxes ($)
264
13,656
12,060
349,388
15,339
3,012
148,188
207,156
6,171
-264
4,812
2,947
468
3,152
631,828
FY 2015
Total Taxes ($)
397
32,233
26,269
70,077
51,932
5,753
149,038
131,428
6,341
796
1,652
5,044
1,532
4,205
1,106,553
FY 2015
4% Taxes ($)
302
24,552
19,937
53,395
39,458
4,367
113,500
100,120
4,831
605
1,257
3,819
1,162
3,201
843,088
$1,553,846
$1,182,549
$1,835,340
$1,398,176
$1,593,250
$1,213,593
HOT SPRINGS COUNTY USE TAX COLLECTIONS
INDUSTRY (NAICS)
Agr, Forestry, Fishing, & Hunting
Mining
Utilities
Construction
Manufacturing
Wholesale Trade
Retail Trade
Transportation & Warehousing
Information
Financial Activities
Professional & Business Services
Educational & Health Services
Leisure & Hospitality
Other Services
Public Administration
TOTAL
FY 2013
Total Taxes ($)
0
513,580
2,789
10,389
356
1,602
10,067
12,894
-2,497
4,112
534
0
1,516
5,018
185,364
FY 2013
4% Taxes ($)
0
410,911
2,230
8,303
284
1,279
8,047
10,308
-1,998
3,290
425
0
1,211
3,998
148,291
FY 2014
Total Taxes ($)
0
1,764,109
855
41,581
584
3,424
149,396
5,495
4,581
3,424
434
0
860
7,152
215,884
FY 2014
4% Taxes ($)
0
1,410,962
680
33,261
465
2,735
119,507
4,394
3,657
2,737
346
0
686
5,697
172,707
FY 2015
Total Taxes ($)
0
637,833
636
42,773
1,407
171,879
28,541
4,773
639
488
1,623
0
655
6,089
187,914
FY 2015
4% Taxes ($)
0
510,155
506
34,208
1,126
137,492
22,821
3,813
510
390
1,294
0
522
4,849
150,331
$745,725
$596,578
$2,197,780
$1,757,835
$1,085,252
$868,017
Note: Total use tax collections may include both 4% state imposed taxes and local optional (up to 2%) taxes.
55
Source: Wyoming Department of Revenue
JOHNSON COUNTY USE TAX COLLECTIONS
INDUSTRY (NAICS)
Agr, Forestry, Fishing, & Hunting
Mining
Utilities
Construction
Manufacturing
Wholesale Trade
Retail Trade
Transportation & Warehousing
Information
Financial Activities
Professional & Business Services
Educational & Health Services
Leisure & Hospitality
Other Services
Public Administration
TOTAL
FY 2013
Total Taxes ($)
0
151,304
2,645
247,021
152
13,724
374,103
0
12,201
16,476
754
2
2,529
397
359,710
FY 2013
4% Taxes ($)
0
121,038
2,114
197,552
122
10,969
299,245
0
9,753
13,170
601
2
2,017
317
287,768
FY 2014
Total Taxes ($)
0
1,022,556
22,423
45,299
840
9,092
328,035
69,843
6,779
3,209
725
0
2,147
978
477,690
FY 2014
4% Taxes ($)
0
817,690
17,918
36,237
670
7,250
262,397
55,831
5,419
2,558
578
0
1,713
781
382,152
FY 2015
Total Taxes ($)
0
51,530
5,761
-5,929
13,174
35,851
250,474
2,134
13,455
3,572
2,057
0
6,190
1,256
409,253
FY 2015
4% Taxes ($)
0
40,855
4,308
-4,971
9,227
27,136
198,593
1,703
10,575
2,775
1,631
0
4,887
998
319,414
$1,181,018
$944,667
$1,989,615
$1,591,194
$788,777
$617,131
LARAMIE COUNTY USE TAX COLLECTIONS
INDUSTRY (NAICS)
Agr, Forestry, Fishing, & Hunting
Mining
Utilities
Construction
Manufacturing
Wholesale Trade
Retail Trade
Transportation & Warehousing
Information
Financial Activities
Professional & Business Services
Educational & Health Services
Leisure & Hospitality
Other Services
Public Administration
TOTAL
FY 2013
Total Taxes ($)
25
439,931
685,615
1,773,861
353,542
527,602
1,114,247
415,913
113,156
130,556
101,864
19,664
145,718
40,057
1,802,876
FY 2013
4% Taxes ($)
20
324,234
510,276
1,333,621
261,715
395,101
820,334
315,337
87,716
94,992
76,835
14,869
110,338
29,241
1,352,919
FY 2014
Total Taxes ($)
0
586,038
954,971
2,541,033
291,063
743,172
1,530,874
532,328
118,897
74,946
224,877
22,192
116,484
131,314
746,653
FY 2014
4% Taxes ($)
0
389,909
635,745
1,696,385
192,790
493,785
1,019,700
354,691
79,201
49,808
154,619
14,770
77,178
87,596
497,769
FY 2015
Total Taxes ($)
8
1,679,570
721,315
3,287,026
225,939
725,175
2,003,965
536,113
142,237
133,248
309,410
36,090
206,680
190,199
2,464,085
FY 2015
4% Taxes ($)
6
1,118,133
480,328
2,193,518
145,969
479,978
1,338,721
357,066
94,670
88,451
205,682
23,921
137,663
126,708
1,641,236
$7,664,627
$5,727,548
$8,614,842
$5,743,949
$12,661,061
$8,432,051
Note: Total use tax collections may include both 4% state imposed taxes and local optional (up to 2%) taxes.
56
Source: Wyoming Department of Revenue
LINCOLN COUNTY USE TAX COLLECTIONS
INDUSTRY (NAICS)
Agr, Forestry, Fishing, & Hunting
Mining
Utilities
Construction
Manufacturing
Wholesale Trade
Retail Trade
Transportation & Warehousing
Information
Financial Activities
Professional & Business Services
Educational & Health Services
Leisure & Hospitality
Other Services
Public Administration
TOTAL
FY 2013
Total Taxes ($)
0
1,871,136
270,615
199,704
14,213
44,888
249,397
155,193
6,149
7,534
15,125
8
964
485
1,313,300
FY 2013
4% Taxes ($)
0
1,496,216
216,190
159,615
11,364
35,892
199,460
123,985
4,917
6,010
12,082
6
770
388
1,050,640
FY 2014
Total Taxes ($)
0
1,086,303
224,160
229,523
6,802
20,226
286,375
277,849
3,747
5,900
1,528
1
1,754
1,449
1,272,039
FY 2014
4% Taxes ($)
0
868,628
179,138
183,333
5,438
16,166
229,005
221,943
2,996
4,717
1,221
1
1,402
1,156
1,017,631
FY 2015
Total Taxes ($)
0
1,062,638
304,533
233,063
17,261
14,821
150,300
172,496
4,341
8,318
3,577
1
365
563
1,362,933
FY 2015
4% Taxes ($)
0
850,006
243,445
186,193
13,774
11,850
120,137
137,795
3,472
6,644
2,856
1
291
450
1,090,347
$4,148,710
$3,317,536
$3,417,657
$2,732,774
$3,335,212
$2,667,262
NATRONA COUNTY USE TAX COLLECTIONS
INDUSTRY (NAICS)
Agr, Forestry, Fishing, & Hunting
Mining
Utilities
Construction
Manufacturing
Wholesale Trade
Retail Trade
Transportation & Warehousing
Information
Financial Activities
Professional & Business Services
Educational & Health Services
Leisure & Hospitality
Other Services
Public Administration
TOTAL
FY 2013
Total Taxes ($)
3,023
6,937,594
205,208
1,483,841
1,567,995
898,844
1,023,953
83,160
83,457
242,985
121,396
27,373
78,711
87,952
2,547,335
FY 2013
4% Taxes ($)
2,407
5,546,686
164,139
1,186,614
1,253,919
718,636
818,570
66,458
66,726
194,115
96,996
21,848
62,854
70,286
2,037,868
FY 2014
Total Taxes ($)
8,906
7,756,072
251,938
1,782,547
1,517,454
349,150
2,147,963
110,915
76,675
264,305
66,152
23,200
62,213
138,795
2,669,015
FY 2014
4% Taxes ($)
7,089
6,200,755
201,451
1,425,737
1,213,722
278,975
1,717,579
88,543
61,273
211,140
52,752
18,532
49,641
110,974
2,135,212
FY 2015
Total Taxes ($)
8,968
8,064,035
358,016
1,126,796
1,433,067
364,594
1,758,331
210,456
74,028
463,296
54,529
19,113
70,084
465,581
3,362,508
FY 2015
4% Taxes ($)
7,139
6,447,530
286,403
901,205
1,146,265
291,337
1,405,764
168,034
59,151
370,257
43,444
15,233
55,906
372,304
2,690,006
$15,392,827
$12,308,120
$17,225,301
$13,773,375
$17,833,402
$14,259,977
Note: Total use tax collections may include both 4% state imposed taxes and local optional (up to 2%) taxes.
57
Source: Wyoming Department of Revenue
NIOBRARA COUNTY USE TAX COLLECTIONS
INDUSTRY (NAICS)
Agr, Forestry, Fishing, & Hunting
Mining
Utilities
Construction
Manufacturing
Wholesale Trade
Retail Trade
Transportation & Warehousing
Information
Financial Activities
Professional & Business Services
Educational & Health Services
Leisure & Hospitality
Other Services
Public Administration
TOTAL
FY 2013
Total Taxes ($)
0
194,603
41,837
21,220
24
988
26,541
99,667
4,151
317
95
463
1,162
0
205,611
FY 2013
4% Taxes ($)
0
129,735
27,859
14,147
16
655
17,660
66,444
2,767
210
62
307
774
0
137,074
FY 2014
Total Taxes ($)
0
258,668
12,979
31,361
43
6,661
12,473
110,046
6,879
2,833
428
933
2,207
0
218,029
FY 2014
4% Taxes ($)
0
172,294
8,650
20,907
28
4,429
8,291
73,363
4,584
1,889
285
616
1,465
0
145,353
FY 2015
Total Taxes ($)
0
78,646
5,178
14,874
29
5,642
11,839
94,122
2,619
1,527
6
1,048
631
0
280,039
FY 2015
4% Taxes ($)
0
52,311
3,432
9,915
19
3,749
7,874
62,747
1,746
1,014
4
692
419
0
186,693
$596,679
$397,711
$663,540
$442,154
$496,199
$330,614
PARK COUNTY USE TAX COLLECTIONS
INDUSTRY (NAICS)
Agr, Forestry, Fishing, & Hunting
Mining
Utilities
Construction
Manufacturing
Wholesale Trade
Retail Trade
Transportation & Warehousing
Information
Financial Activities
Professional & Business Services
Educational & Health Services
Leisure & Hospitality
Other Services
Public Administration
TOTAL
FY 2013
Total Taxes ($)
0
2,049,956
18,391
189,329
14,758
113,375
272,220
3,401
12,375
17,624
9,979
440
77,841
2,708
1,101,937
FY 2013
4% Taxes ($)
0
2,049,956
18,391
189,282
14,758
113,375
270,324
3,401
12,375
17,624
9,979
440
77,841
2,708
1,101,937
FY 2014
Total Taxes ($)
0
7,051,068
41,381
312,558
29,594
94,331
256,839
5,105
18,644
15,671
8,922
498
85,548
4,045
1,145,068
FY 2014
4% Taxes ($)
0
6,904,629
41,381
312,558
29,594
94,331
256,838
5,105
18,644
15,671
8,921
498
85,548
4,045
1,145,068
FY 2015
Total Taxes ($)
0
3,307,293
39,740
657,772
18,309
120,682
338,089
1,192
18,826
333,671
5,314
549
90,713
6,780
1,414,723
FY 2015
4% Taxes ($)
0
3,307,293
39,740
657,772
18,309
120,682
338,088
1,192
18,826
333,671
5,314
549
90,713
6,780
1,414,723
$3,884,335
$3,882,393
$9,069,270
$8,922,830
$6,353,651
$6,353,651
Note: Total use tax collections may include both 4% state imposed taxes and local optional (up to 2%) taxes.
58
Source: Wyoming Department of Revenue
PLATTE COUNTY USE TAX COLLECTIONS
INDUSTRY (NAICS)
Agr, Forestry, Fishing, & Hunting
Mining
Utilities
Construction
Manufacturing
Wholesale Trade
Retail Trade
Transportation & Warehousing
Information
Financial Activities
Professional & Business Services
Educational & Health Services
Leisure & Hospitality
Other Services
Public Administration
TOTAL
FY 2013
Total Taxes ($)
0
2,072
1,767,987
218,215
10,945
83,179
48,092
297,386
7,694
3,118
10,700
16
1,882
2,874
378,578
FY 2013
4% Taxes ($)
0
1,494
1,215,020
150,248
7,577
57,732
34,100
203,819
5,144
2,097
7,496
11
1,373
1,943
262,940
FY 2014
Total Taxes ($)
0
104,049
2,545,479
242,350
3,431
125,784
377,417
375,295
8,758
3,542
18,265
10
2,860
1,859
444,193
FY 2014
4% Taxes ($)
0
69,363
1,695,521
161,561
2,273
83,582
251,522
249,891
5,836
2,340
12,126
6
1,902
1,232
296,129
FY 2015
Total Taxes ($)
0
1,294,315
2,910,482
247,252
13,116
121,752
864,107
384,142
11,249
5,082
9,340
91
2,476
1,222
529,737
FY 2015
4% Taxes ($)
0
862,634
1,938,674
161,927
8,684
80,971
575,992
255,581
7,497
3,368
6,179
60
1,643
810
353,158
$2,832,739
$1,950,994
$4,253,291
$2,833,283
$6,394,363
$4,257,181
SHERIDAN COUNTY USE TAX COLLECTIONS
INDUSTRY (NAICS)
Agr, Forestry, Fishing, & Hunting
Mining
Utilities
Construction
Manufacturing
Wholesale Trade
Retail Trade
Transportation & Warehousing
Information
Financial Activities
Professional & Business Services
Educational & Health Services
Leisure & Hospitality
Other Services
Public Administration
TOTAL
FY 2013
Total Taxes ($)
1,895
274,512
47,206
500,260
8,759
22,145
266,403
188,730
80,223
22,011
11,489
13,763
29,077
8,781
1,171,961
FY 2013
4% Taxes ($)
1,260
182,202
31,426
333,039
5,803
14,704
177,382
125,633
53,275
14,639
7,622
9,140
19,319
5,835
781,307
FY 2014
Total Taxes ($)
4,166
424,208
26,286
501,328
24,179
30,121
339,950
383,497
108,276
13,990
22,816
8,017
20,254
22,051
1,424,677
FY 2014
4% Taxes ($)
2,778
281,974
17,465
333,770
16,010
19,994
226,348
255,307
71,991
9,272
15,149
5,340
13,450
14,662
949,784
FY 2015
Total Taxes ($)
7,389
259,358
62,926
490,766
11,126
80,411
316,303
222,532
81,758
191,834
14,847
15,113
20,872
24,070
1,563,014
FY 2015
4% Taxes ($)
4,884
172,190
41,896
326,619
7,380
53,552
210,442
148,073
54,261
127,809
9,841
10,037
13,872
15,986
1,042,009
$2,647,215
$1,762,587
$3,353,816
$2,233,292
$3,362,319
$2,238,852
Note: Total use tax collections may include both 4% state imposed taxes and local optional (up to 2%) taxes.
59
Source: Wyoming Department of Revenue
SUBLETTE COUNTY USE TAX COLLECTIONS
INDUSTRY (NAICS)
Agr, Forestry, Fishing, & Hunting
Mining
Utilities
Construction
Manufacturing
Wholesale Trade
Retail Trade
Transportation & Warehousing
Information
Financial Activities
Professional & Business Services
Educational & Health Services
Leisure & Hospitality
Other Services
Public Administration
TOTAL
FY 2013
Total Taxes ($)
0
1,235,991
124,654
132,160
336,862
80,278
91,220
4,626
25,995
36,417
3,875
177
562
2,193
1,860,984
FY 2013
4% Taxes ($)
0
1,235,991
124,654
132,160
336,862
80,278
91,220
4,626
25,995
36,417
3,875
177
562
2,193
1,860,984
FY 2014
Total Taxes ($)
0
1,832,901
20,432
61,647
116,412
48,626
154,242
4,301
9,643
24,932
3,880
205
1,984
2,250
2,436,300
FY 2014
4% Taxes ($)
0
1,832,901
20,432
61,647
116,412
48,626
154,242
4,301
9,643
24,932
3,880
205
1,984
2,250
2,436,300
FY 2015
Total Taxes ($)
0
1,501,808
7,873
212,409
311,776
34,284
278,150
2,806
4,174
-86,163
2,474
200
964
2,409
2,726,273
FY 2015
4% Taxes ($)
0
1,501,808
7,873
212,409
311,776
34,284
278,150
2,806
4,174
-86,163
2,474
200
964
2,409
2,726,273
$3,935,995
$3,935,995
$4,717,755
$4,717,755
$4,999,437
$4,999,437
SWEETWATER COUNTY USE TAX COLLECTIONS
INDUSTRY (NAICS)
Agr, Forestry, Fishing, & Hunting
Mining
Utilities
Construction
Manufacturing
Wholesale Trade
Retail Trade
Transportation & Warehousing
Information
Financial Activities
Professional & Business Services
Educational & Health Services
Leisure & Hospitality
Other Services
Public Administration
TOTAL
FY 2013
Total Taxes ($)
0
6,548,112
1,503,409
1,272,162
3,649,650
517,456
1,153,727
352,405
84,319
53,750
38,005
575
43,597
124,565
3,179,867
FY 2013
4% Taxes ($)
0
5,106,759
1,172,334
999,693
2,870,623
408,685
907,886
277,440
65,705
42,538
29,791
454
33,498
97,414
2,511,029
FY 2014
Total Taxes ($)
0
13,387,717
1,088,275
1,117,927
6,259,055
470,060
1,276,144
535,449
79,403
69,483
69,007
406
31,291
241,810
3,360,591
FY 2014
4% Taxes ($)
0
9,046,850
724,328
750,000
4,294,705
312,001
867,893
356,620
52,853
46,190
45,928
269
20,943
161,043
2,236,864
FY 2015
Total Taxes ($)
0
10,768,609
960,021
2,662,330
4,313,025
1,072,822
996,773
480,213
90,590
107,424
55,350
5,924
28,378
178,079
3,293,589
FY 2015
4% Taxes ($)
0
7,175,326
638,605
1,775,180
2,872,216
755,243
666,207
319,768
60,312
71,331
36,802
3,913
18,883
118,966
2,194,365
$18,521,599
$14,523,848
$27,986,617
$18,916,486
$25,013,128
$16,707,118
Note: Total use tax collections may include both 4% state imposed taxes and local optional (up to 2%) taxes.
60
Source: Wyoming Department of Revenue
TETON COUNTY USE TAX COLLECTIONS
INDUSTRY (NAICS)
Agr, Forestry, Fishing, & Hunting
Mining
Utilities
Construction
Manufacturing
Wholesale Trade
Retail Trade
Transportation & Warehousing
Information
Financial Activities
Professional & Business Services
Educational & Health Services
Leisure & Hospitality
Other Services
Public Administration
TOTAL
FY 2013
Total Taxes ($)
0
702
22,953
798,581
8,277
93,971
726,447
3,419
27,048
148,055
63,281
312
749,668
8,573
2,140,697
FY 2013
4% Taxes ($)
0
468
15,281
528,378
5,504
62,461
473,263
2,273
17,931
87,650
42,093
208
449,146
5,696
1,427,131
FY 2014
Total Taxes ($)
0
1,198
89,843
926,683
17,749
39,623
941,881
6,039
62,126
133,513
77,885
287
657,009
10,423
2,352,929
FY 2014
4% Taxes ($)
0
799
59,710
613,589
11,745
26,072
598,759
4,020
41,294
75,737
51,663
191
389,791
6,919
1,568,619
FY 2015
Total Taxes ($)
0
0
13,455
900,929
10,694
20,178
1,228,186
3,916
54,517
181,465
75,606
5,681
863,947
7,023
3,047,413
FY 2015
4% Taxes ($)
0
0
8,936
598,601
7,052
13,217
798,050
2,595
36,279
106,219
50,185
3,786
519,128
4,678
2,031,608
$4,791,985
$3,117,484
$5,317,189
$3,448,908
$6,413,010
$4,180,335
UINTA COUNTY USE TAX COLLECTIONS
INDUSTRY (NAICS)
Agr, Forestry, Fishing, & Hunting
Mining
Utilities
Construction
Manufacturing
Wholesale Trade
Retail Trade
Transportation & Warehousing
Information
Financial Activities
Professional & Business Services
Educational & Health Services
Leisure & Hospitality
Other Services
Public Administration
TOTAL
FY 2013
Total Taxes ($)
94
217,573
165,865
229,913
11,730
159,367
104,977
138,587
168,880
18,673
13,210
132
34,580
129,687
1,921,258
FY 2013
4% Taxes ($)
75
173,842
132,633
183,926
9,380
127,123
83,947
110,856
135,096
14,904
10,527
106
27,584
103,563
1,537,006
FY 2014
Total Taxes ($)
93
179,887
102,162
121,530
8,621
108,421
105,975
144,096
145,166
17,773
11,075
183
27,798
56,123
1,861,049
FY 2014
4% Taxes ($)
74
143,668
81,690
97,201
6,889
86,575
84,723
115,261
116,128
14,191
8,830
146
22,185
44,835
1,488,839
FY 2015
Total Taxes ($)
199
179,098
34,083
176,976
27,041
414,639
279,478
138,887
151,558
23,200
9,971
452
23,056
109,741
1,910,993
FY 2015
4% Taxes ($)
158
142,947
27,251
141,571
21,594
331,532
223,568
111,023
121,207
18,493
7,952
360
18,401
87,631
1,528,795
$3,314,527
$2,650,568
$2,889,953
$2,311,235
$3,479,372
$2,782,483
Note: Total use tax collections may include both 4% state imposed taxes and local optional (up to 2%) taxes.
61
Source: Wyoming Department of Revenue
WASHAKIE COUNTY USE TAX COLLECTIONS
INDUSTRY (NAICS)
Agr, Forestry, Fishing, & Hunting
Mining
Utilities
Construction
Manufacturing
Wholesale Trade
Retail Trade
Transportation & Warehousing
Information
Financial Activities
Professional & Business Services
Educational & Health Services
Leisure & Hospitality
Other Services
Public Administration
TOTAL
FY 2013
Total Taxes ($)
0
55,689
10,991
72,505
56,475
18,420
39,092
5,566
28,210
10,405
3,152
424
4,510
14,998
430,534
FY 2013
4% Taxes ($)
0
37,051
7,327
48,284
37,328
12,229
26,029
3,707
18,801
6,929
2,088
283
2,997
9,994
286,989
FY 2014
Total Taxes ($)
0
103,295
49,945
102,240
67,236
58,343
44,779
9,156
18,050
36,001
1,917
573
5,339
8,591
369,487
FY 2014
4% Taxes ($)
0
82,268
39,636
78,430
52,838
46,045
35,219
7,141
14,164
28,133
1,522
422
4,136
6,853
290,360
FY 2015
Total Taxes ($)
0
39,228
10,108
67,358
52,222
46,474
66,186
1,061
24,399
16,374
2,365
186
3,093
14,152
428,551
FY 2015
4% Taxes ($)
0
31,585
8,582
58,185
44,163
38,782
56,508
875
19,796
13,647
1,993
157
2,794
11,771
360,528
$750,970
$500,037
$874,953
$687,168
$771,758
$649,365
WESTON COUNTY USE TAX COLLECTIONS
INDUSTRY (NAICS)
Agr, Forestry, Fishing, & Hunting
Mining
Utilities
Construction
Manufacturing
Wholesale Trade
Retail Trade
Transportation & Warehousing
Information
Financial Activities
Professional & Business Services
Educational & Health Services
Leisure & Hospitality
Other Services
Public Administration
TOTAL
FY 2013
Total Taxes ($)
0
69,710
5,464
26,737
325,159
3,025
29,639
119,975
-30
1,756
625
615
77
153
593,305
FY 2013
4% Taxes ($)
0
55,715
4,366
21,386
260,084
2,418
23,679
95,901
-28
1,401
498
491
62
122
474,644
FY 2014
Total Taxes ($)
0
57,207
15,481
39,746
484,555
7,703
32,793
93,436
3,531
108
1,606
845
773
176
588,169
FY 2014
4% Taxes ($)
0
45,705
12,355
31,794
387,579
6,145
26,162
74,714
2,824
86
1,282
673
618
141
470,535
FY 2015
Total Taxes ($)
0
14,697
66,159
29,366
526,399
16,710
20,536
30,382
4,218
201
392
1,359
203
32
761,244
FY 2015
4% Taxes ($)
0
11,728
52,841
23,490
420,972
13,324
16,403
24,298
3,373
161
312
1,082
162
26
608,995
$1,176,210
$940,738
$1,326,129
$1,060,613
$1,471,898
$1,177,167
Note: Total use tax collections may include both 4% state imposed taxes and local optional (up to 2%) taxes.
62
Source: Wyoming Department of Revenue
SECTION IV
LODGING
TAX COLLECTIONS
Total Lodging Tax Collections*
Fiscal Years 1994 - 2015
$18,000,000
Current Dollars
2015 Dollars
$16,000,000
$14,000,000
Tax Collections
$12,000,000
$10,000,000
$8,000,000
$6,000,000
$4,000,000
$2,000,000
$0
94 95 96 97 98 99 00 01 02 03 04 05 06 07 08 09 10 11 12 13 14 15
Fiscal Years
* Lodging tax imposition in Teton County was revoked on July 1, 1996, but resumed on April 1, 2011.
Source: State of Wyoming, Department of Revenue
63
Percent Change in Lodging Tax Collections by County: FY2014 - FY2015
Big Horn
Park
30.3
6.6
Teton
Washakie
Hot Springs 11.2
16.6
% change
Sheridan
17.3
Johnson
31.0
Crook
Campbell
45.5
Weston
11.4
9.9
Sublette
-0.3
Fremont
20.5
-9.8 - 0.0
3.0 - 13.0
16.0 - 50.0
51.0 - 508.1
18.9
Wyoming = 16.3%
Natrona
25.5
Converse
13.0
Niobrara
3.2
N
W
E
S
Platte Goshen
Lincoln
-9.8
Uinta
Sweetwater
12.0
Carbon
-0.5
Albany
17.8
508.1 -4.1
Laramie
17.8
10.2
64
0
50 Miles
SUMMARY OF LODGING TAX COLLECTIONS
Total lodging tax collections, at $17.2 million for fiscal year 2015, were up substantially
from the $14.8 million collected in the previous year, or by 16.3 percent.
However, part
of the increases was attributed to one-time lodging tax payment resulting from an audit for
eight year period on online travel businesses. As a result of lodging tax rate change
from 2 percent in Guernsey town to 3 percent countywide on January 1, 2015, the
collections in Platte County for fiscal year 2015 was six times as much as the amount in
prior year. For all other counties, Big Horn, Campbell, and Johnson counties showed at
least 30.0 percent growth rates, respectively, in fiscal year 2015.
After fifteen years of suspension, the lodging tax (2%) in Teton County resumed on April
1, 2011. Lodging tax collections in this tourism oriented county, the highest in the state,
grew 16.6 percent from fiscal year 2014 to fiscal year 2015.
Four counties experienced declines, with Lincoln and Goshen recorded the most at -9.8
and -4.1 percent, each, in lodging tax collections from fiscal year 2014 to fiscal year 2015.
The map in page 64 shows the percent change in lodging tax collections by county
between fiscal years 2014 and 2015.
65
LODGING TAX COLLECTIONS BY COUNTY AND LOCAL ENTITY
Area
Albany County
Laramie
Rock River
TOTAL
Big Horn County
Greybull
Lovell
TOTAL
Campbell County
Gillette
Wright
TOTAL
Carbon County
Baggs
Elk Mountain
Dixon
Encampment
Hanna
Medicine Bow
Rawlins
Riverside
Saratoga
Sinclair
TOTAL
Converse County
Douglas
Glenrock
TOTAL
Crook County
Moorcroft
Sundance
Hulett
Pine Haven
TOTAL
Fremont County
Dubois
Lander
Shoshoni
Riverton
TOTAL
FY 2004
$44,100
$356,934
$314
$401,348
NA
$12,135
$7,104
$19,239
NA
$230,215
$0
$230,215
$50,634
$7,522
$1,401
$0
$863
$428
$447
$128,144
$880
$34,665
$0
$224,985
$4,603
$84,436
$3,865
$92,904
$6,676
$4,877
$25,113
$3,502
$0
$40,168
$39,530
$26,297
$50,136
$4,283
$82,890
$203,136
FY 2005
$61,014
$349,187
$490
$410,691
NA
$12,591
$6,058
$18,648
NA
$251,211
$0
$251,211
$38,557
$7,638
$1,303
$0
$791
$207
$989
$165,741
$1,279
$33,050
$0
$249,555
$4,179
$104,480
$3,763
$112,421
$6,720
$4,120
$24,571
$4,303
$0
$39,714
$42,470
$26,257
$52,706
$3,964
$82,452
$207,848
FY 2006
$64,837
$414,426
$416
$479,679
NA
$14,234
$6,774
$21,008
NA
$51,226
$0
$51,226
$42,897
$8,959
$1,828
$0
$967
$401
$1,268
$215,840
$1,244
$34,440
$0
$307,844
$4,553
$130,936
$2,670
$138,158
$7,059
$5,752
$25,761
$4,121
$49
$42,741
$43,274
$27,126
$55,002
$2,923
$101,567
$229,892
FY 2007
$62,661
$524,036
$223
$586,921
NA
$18,375
$6,709
$25,084
NA
NA
NA
NA
$48,184
$8,998
$1,888
$0
$954
$0
$1,504
$305,047
$1,515
$36,993
$2
$405,084
$4,484
$159,723
$3,878
$168,085
$8,336
$6,603
$30,872
$4,491
$120
$50,422
$46,193
$30,832
$58,079
$2,839
$126,793
$264,736
FY 2008
$66,378
$567,553
$711
$634,643
NA
$18,785
$4,985
$23,770
NA
NA
NA
NA
$51,389
$11,758
$2,543
$0
$1,235
$0
$1,380
$361,824
$1,712
$40,333
$0
$472,174
$7,697
$197,526
$3,530
$208,753
$9,275
$6,984
$33,052
$8,446
$141
$57,899
$51,934
$34,020
$71,691
$3,157
$143,647
$304,449
FY 2009
$60,768
$618,058
$544
$679,370
NA
$19,279
$7,483
$26,762
-$1,010
$125,202
$6,835
$131,027
$63,782
$9,259
$2,169
$3,055
$863
$0
$1,317
$317,942
$1,688
$31,986
$0
$432,059
$13,701
$184,532
$6,300
$204,533
$8,717
$7,919
$30,236
$11,262
$172
$58,306
$39,304
$33,913
$71,285
$4,261
$155,385
$304,147
Note: NA = Not Applicable
Source: State of Wyoming, Department of Revenue
66
FY 2010
$54,702
$600,606
$526
$655,833
NA
$16,739
$6,708
$23,447
$27,009
$364,672
$23,675
$415,355
$64,634
$4,493
$2,195
$2,281
$723
$0
$1,378
$277,559
$1,765
$22,206
$0
$377,234
$8,024
$141,266
$6,072
$155,361
$9,340
$5,059
$30,344
$12,915
$178
$57,836
$27,528
$33,081
$73,822
$2,740
$146,027
$283,199
FY 2011
$58,087
$587,477
$461
$646,025
NA
$20,595
$7,115
$27,710
$42,669
$391,632
$33,816
$468,117
$76,678
$272
$1,563
$1,982
$669
$0
$915
$275,532
$2,068
$20,456
$0
$380,133
$8,887
$153,744
$4,063
$166,694
$10,261
$5,371
$28,566
$12,535
$546
$57,279
$36,125
$32,080
$82,619
$4,479
$170,419
$325,722
FY 2012
$63,280
$640,645
$357
$704,281
NA
$23,769
$7,743
$31,512
$40,237
$366,710
$57,195
$464,142
$74,755
$447
$2,068
$3,163
$617
$0
$703
$299,016
$2,236
$43,011
$0
$426,017
$15,240
$253,168
$4,940
$273,349
$10,910
$4,436
$28,133
$13,312
$425
$57,217
$81,014
$61,520
$163,001
$8,243
$357,215
$670,993
FY 2013
$53,662
$662,918
$427
$717,006
NA
$19,238
$7,305
$26,543
$7,238
$364,803
$59,721
$431,762
$77,980
$1,471
$1,836
$2,816
$745
$0
$605
$318,268
$2,254
$65,072
$0
$471,047
$17,063
$271,060
$5,020
$293,143
$10,876
$4,322
$27,727
$14,411
$297
$57,633
$74,433
$58,661
$169,523
$7,250
$314,444
$624,311
FY 2014
$73,975
$670,097
$212
$744,284
NA
$17,402
$7,796
$25,198
$8,466
$430,708
$66,586
$505,759
$78,511
$8,452
$1,817
$3,426
$545
$0
$632
$323,500
$2,793
$100,079
$0
$519,755
$26,479
$297,341
$4,955
$328,774
$12,881
$5,202
$26,732
$18,336
$339
$63,491
$81,390
$63,188
$167,075
$4,834
$323,914
$640,400
FY 2015
$68,535
$807,653
$221
$876,409
NA
$24,494
$8,339
$32,833
$8,312
$651,048
$76,349
$735,708
$164,037
$4,820
$1,628
$1,919
$667
$0
$599
$318,774
$2,788
$21,770
$0
$517,003
$45,451
$320,419
$5,777
$371,647
$15,345
$7,259
$34,150
$18,141
$596
$75,492
$159,828
$68,446
$173,737
$5,874
$363,561
$771,447
LODGING TAX COLLECTIONS BY COUNTY AND LOCAL ENTITY
Area
FY 2004
FY 2005
FY 2006
FY 2007
FY 2008
FY 2009
FY 2010
FY 2011
FY 2012
FY 2013
FY 2014
FY 2015
Goshen County
Fort Laramie
Torrington
TOTAL
Hot Springs County
East Thermopolis
Thermopolis
TOTAL
Johnson County
Buffalo
Kaycee
TOTAL
Laramie County
Cheyenne
Burns
Pine Bluffs
TOTAL
Lincoln County
Afton
Cokeville
Diamondville
Kemmerer
TOTAL
Natrona County
Bar Nunn
Casper
Edgerton
Evansville
Mills
TOTAL
Niobrara County
Lusk
TOTAL
Park County
Cody
Meeteetse
Powell
TOTAL
$2,587
$15
$38,733
$41,335
$9,905
$0
$48,539
$58,444
$33,258
$64,807
$1,436
$99,501
$164,458
$485,896
$0
$4,702
$655,057
NA
$14,649
$2,893
$16,402
$12,036
$45,981
$16,494
$1,786
$495,972
$3,312
$59,380
$989
$577,933
NA
$22,714
$22,714
$446,807
$557,945
$939
$40,761
$1,046,451
$2,958
$15
$41,532
$44,505
$10,556
$0
$53,325
$63,881
$31,557
$64,216
$1,841
$97,614
$159,754
$501,793
$0
$4,216
$665,764
NA
$12,301
$1,858
$11,962
$6,734
$32,855
$18,955
$3,000
$515,190
$3,718
$80,629
$1,986
$623,478
NA
$19,719
$19,719
$464,086
$558,232
$833
$41,633
$1,064,785
$3,676
$7
$43,334
$47,017
$31,481
$0
$113,029
$144,510
$34,242
$75,908
$1,983
$112,133
$162,943
$600,112
$0
$4,295
$767,350
NA
$11,338
$1,641
$15,232
$8,845
$37,058
$10,575
$2,740
$609,841
$4,730
$100,098
$2,181
$730,165
NA
$26,907
$26,907
$508,327
$618,018
$1,001
$45,669
$1,173,014
$3,673
$21
$49,166
$52,860
$38,584
$0
$122,153
$160,737
$34,826
$91,733
$2,253
$128,812
$54,626
$855,710
$0
$5,215
$915,552
NA
$13,385
$2,770
$18,390
$11,358
$45,902
$98,071
$2,639
$562,380
$3,812
$181,317
$8,027
$856,247
NA
$27,381
$27,381
$483,065
$730,539
$288
$47,356
$1,261,247
$4,187
$103
$50,615
$54,905
$38,815
$0
$132,407
$171,222
$28,609
$106,190
$2,343
$137,142
$80,627
$1,090,759
$0
$5,861
$1,177,246
NA
$13,648
$4,204
$15,296
$23,881
$57,029
$118,348
$0
$635,505
$3,818
$251,286
$0
$1,008,958
NA
$33,889
$33,889
$528,024
$808,075
$352
$46,857
$1,383,307
$6,267
$72
$62,743
$69,082
$38,703
$0
$134,552
$173,255
$27,863
$98,859
$2,403
$129,125
$59,457
$1,037,264
$0
$5,507
$1,102,227
NA
$12,556
$3,433
$18,038
$27,370
$61,397
$96,924
$0
$827,616
$3,245
$245,033
$0
$1,172,819
NA
$34,519
$34,519
$587,071
$842,096
$579
$56,150
$1,485,896
$6,765
$180
$92,210
$99,154
$19,779
$0
$62,491
$82,269
$43,719
$93,799
$2,185
$139,703
$72,853
$1,059,130
$0
$5,231
$1,137,215
NA
$10,653
$2,719
$10,697
$69,524
$93,593
$53,938
$0
$701,870
$1,025
$186,192
$260
$943,285
NA
$30,937
$30,937
$620,301
$811,991
$636
$48,890
$1,481,819
$6,064
$186
$96,179
$102,428
$38,547
$0
$129,075
$167,622
$46,537
$103,800
$2,406
$152,743
$84,749
$1,312,247
$0
$5,787
$1,402,783
NA
$10,460
$3,126
$11,237
$96,476
$121,299
$81,593
$0
$733,443
$1,612
$188,403
$0
$1,005,051
NA
$33,781
$33,781
$627,199
$924,486
$3,373
$58,767
$1,613,825
$5,923
$164
$104,718
$110,805
$42,265
$0
$131,887
$174,151
$52,773
$121,616
$1,975
$176,363
$76,872
$1,296,904
$0
$5,959
$1,379,734
NA
$11,572
$2,473
$14,702
$95,462
$124,208
$104,236
$0
$884,955
$2,145
$213,550
$0
$1,204,887
NA
$40,393
$40,393
$680,975
$959,711
$3,858
$79,474
$1,724,017
$4,933
$201
$109,774
$114,908
$37,893
$0
$127,038
$164,931
$48,004
$112,506
$2,089
$162,599
$182,204
$1,239,184
$0
$4,051
$1,425,438
NA
$12,458
$2,134
$7,772
$58,218
$80,582
$98,192
$0
$950,617
$1,964
$237,853
$0
$1,288,626
NA
$39,585
$39,585
$771,753
$956,904
$4,308
$61,242
$1,794,207
$5,882
$360
$118,929
$125,171
$34,309
$0
$124,699
$159,008
$71,467
$101,670
$1,262
$174,398
$238,588
$1,424,555
$0
$6,209
$1,669,352
NA
$13,813
$2,452
$7,133
$86,388
$109,786
$81,629
$0
$1,027,105
$2,655
$237,884
$0
$1,349,272
NA
$45,606
$45,606
$820,792
$1,038,842
$2,422
$63,759
$1,925,815
$5,275
$280
$114,449
$120,004
$30,857
$0
$143,971
$174,827
$89,945
$137,056
$1,444
$228,446
$335,773
$1,624,305
$0
$6,785
$1,966,864
NA
$20,175
$2,170
$6,796
$69,848
$98,989
$28,467
$0
$1,354,591
$1,448
$308,957
$31
$1,693,494
NA
$47,060
$47,060
$810,235
$1,174,012
$5,247
$62,800
$2,052,294
Note: NA = Not Applicable
Source: State of Wyoming, Department of Revenue
67
LODGING TAX COLLECTIONS BY COUNTY AND LOCAL ENTITY
Area
Platte County
Chugwater
Guernsey
Wheatland
Glendo
TOTAL
Sheridan County
Sheridan
TOTAL
Sublette County
Big Piney
Marbleton
Pinedale
TOTAL
Sweetwater County
Green River
Rock Springs
Wamsutter
TOTAL
Teton County
Jackson
Teton Village
Grand Targhee
TOTAL
Uinta County
Evanston
TOTAL
Washakie County
Ten Sleep
Worland
TOTAL
Weston County
Newcastle
Upton
TOTAL
GRAND TOTAL
FY 2004
FY 2005
FY 2006
FY 2007
FY 2008
FY 2009
FY 2010
NA
NA
$3,944
NA
NA
$3,944
NA
$191,495
$191,495
$21,856
$4,969
$17,395
$97,699
$141,918
$46,443
$33,193
$310,402
$3,526
$393,564
NA
NA
NA
NA
NA
NA
$194,029
$194,029
$377
$3,131
$27,527
$31,035
$14,268
$7,345
$1,182
$22,795
NA
NA
$4,854
NA
NA
$4,854
NA
$214,636
$214,636
$23,151
$5,204
$18,197
$120,104
$166,656
$39,528
$34,590
$362,543
$3,947
$440,609
NA
NA
NA
NA
NA
NA
$174,290
$174,290
$367
$2,498
$28,241
$31,106
$15,028
$9,731
$1,222
$25,982
NA
NA
$5,438
NA
NA
$5,438
NA
$450,132
$450,132
$25,357
$7,450
$20,682
$181,990
$235,479
$44,028
$38,299
$465,365
$3,517
$551,210
NA
NA
NA
NA
NA
NA
$224,118
$224,118
$464
$2,312
$30,349
$33,125
$30,120
$18,797
$2,741
$51,659
NA
NA
$6,147
NA
NA
$6,147
NA
$552,138
$552,138
$31,136
$9,455
$19,244
$196,489
$256,324
$58,535
$46,786
$581,963
$3,853
$691,137
NA
NA
NA
NA
NA
NA
$282,145
$282,145
$647
$2,312
$38,574
$41,533
$36,124
$24,347
$4,087
$64,559
NA
NA
$6,637
NA
NA
$6,637
NA
$592,804
$592,804
$28,206
$8,396
$19,028
$213,774
$269,404
$66,381
$57,052
$615,355
$3,414
$742,202
NA
NA
NA
NA
NA
NA
$336,814
$336,814
$2,540
$4,670
$74,783
$81,993
$36,964
$28,906
$4,814
$70,684
NA
NA
$8,545
NA
NA
$8,545
NA
$558,886
$558,886
$26,918
$9,149
$12,516
$214,222
$262,806
$59,926
$68,126
$572,909
$3,270
$704,231
NA
NA
NA
NA
NA
NA
$292,917
$292,917
$6,129
$4,254
$76,913
$87,296
$35,601
$27,041
$8,631
$71,274
NA
NA
$3,288
NA
NA
$3,288
NA
$519,447
$519,447
$3,757
$224
$1,157
$24,623
$29,761
$29,751
$60,608
$422,411
$3,281
$516,051
NA
NA
NA
NA
NA
NA
$231,595
$231,595
$5,515
$5,403
$74,820
$85,738
$33,512
$25,489
$5,734
$64,735
$4,738,192
$4,960,822
$5,859,863
$6,843,052
$7,825,924
$8,050,481
$7,426,857
Note: NA = Not Applicable
Source: State of Wyoming, Department of Revenue
68
FY 2011
NA
NA
$7,307
NA
NA
$7,307
NA
$484,797
$484,797
$298
NA
NA
$69,759
$70,056
$33,503
$65,484
$419,386
$2,213
$520,586
$16,671
$18,822
$0
NA
$35,493
NA
$232,240
$232,240
$9,399
$5,981
$75,383
$90,763
$32,559
$26,749
$2,366
$61,674
FY 2012
FY 2013
FY 2014
FY 2015
NA
NA
$9,756
NA
NA
$9,756
NA
$502,316
$502,316
NA
NA
NA
$199,267
$199,267
$48,821
$75,378
$523,078
$2,788
$650,065
$1,737,181
$1,321,701
$913,370
NA
$3,972,252
NA
$283,877
$283,877
$9,272
$7,294
$97,119
$113,685
$34,111
$28,195
$2,967
$65,273
NA
NA
$9,075
NA
NA
$9,075
NA
$540,502
$540,502
NA
NA
NA
$143,377
$143,377
$39,390
$75,498
$510,018
$1,597
$626,502
$1,801,149
$1,397,407
$1,029,343
NA
$4,227,899
NA
$248,731
$248,731
$7,910
$8,944
$75,954
$92,809
$34,861
$30,369
$3,138
$68,368
NA
NA
$10,556
NA
NA
$10,556
NA
$577,191
$577,191
NA
NA
NA
$169,394
$169,394
$42,835
$80,739
$500,880
$2,017
$626,472
$1,942,656
$1,553,479
$1,115,953
NA
$4,612,088
NA
$254,171
$254,171
$13,467
$9,620
$83,841
$106,928
$32,817
$32,290
$2,593
$67,700
$406
$1,339
$18,788
$42,785
$870
$64,188
NA
$676,771
$676,771
NA
NA
NA
$168,867
$168,867
$41,681
$101,744
$554,965
$3,003
$701,393
$2,177,646
$1,888,708
$1,307,857
$3,526
$5,377,737
NA
$280,010
$280,010
$18,758
$11,064
$89,116
$118,937
$41,329
$31,933
$2,157
$75,419
$8,174,127 $13,358,561 $13,649,585 $14,810,570 $17,225,839
GLOSSARY
North American Industry Classification System (NAICS)
11 Agriculture, Forestry, Fishing and Hunting: The Agriculture, Forestry, Fishing and
Hunting sector comprises establishments primarily engaged in growing crops, raising animals,
harvesting timber, and harvesting fish and other animals from a farm, ranch, or their natural
habitats.
21 Mining, Quarrying, and Oil and Gas Extraction:
The Mining sector comprises
establishments that extract naturally occurring mineral solids, such as coal and ores; liquid
minerals, such as crude petroleum; and gases, such as natural gas. The term mining is used in
the broad sense to include quarrying, well operations, beneficiating (e.g., crushing, screening,
washing, and flotation), and other preparation customarily performed at the mine site, or as a part
of mining activity.
22 Utilities: The Utilities sector comprises establishments engaged in the provision of the
following utility services: electric power, natural gas, steam supply, water supply, and sewage
removal. Within this sector, the specific activities associated with the utility services provided vary
by utility: electric power includes generation, transmission, and distribution; natural gas includes
distribution; steam supply includes provision and/or distribution; water supply includes treatment
and distribution; and sewage removal includes collection, treatment, and disposal of waste
through sewer systems and sewage treatment facilities.
23 Construction: The construction sector comprises establishments primarily engaged in the
construction of buildings or engineering projects (e.g., highways and utility systems).
Establishments primarily engaged in the preparation of sites for new construction and
establishments primarily engaged in subdividing land for sale as building sites also are included in
this sector.
31-33 Manufacturing: The Manufacturing sector comprises establishments engaged in the
mechanical, physical, or chemical transformation of materials, substances, or components into
new products. The assembling of component parts of manufactured products is considered
manufacturing, except in cases where the activity is appropriately classified in Sector 23,
Construction.
42 Wholesale Trade: The Wholesale Trade sector comprises establishments engaged in
wholesaling merchandise, generally without transformation, and rendering services incidental to
the sale of merchandise. The merchandise described in this sector includes the outputs of
agriculture, mining, manufacturing, and certain information industries, such as publishing.
44-45 Retail Trade: The Retail Trade sector comprises establishments engaged in retailing
merchandise, generally without transformation, and rendering services incidental to the sale of
merchandise. The retailing process is the final step in the distribution of merchandise; retailers
are, therefore, organized to sell merchandise in small quantities to the general public. This sector
comprises two main types of retailers: store and nonstore retailers.
48-49 Transportation and Warehousing:
The Transportation and Warehousing sector
includes industries providing transportation of passengers and cargo, warehousing and storage
69
for goods, scenic and sightseeing transportation, and support activities related to modes of
transportation. Establishments in these industries use transportation equipment or transportation
related facilities as a productive asset. The type of equipment depends on the mode of
transportation. The modes of transportation are air, rail, water, road, and pipeline.
51 Information: The Information sector comprises establishments engaged in the following
processes: (a) producing and distributing information and cultural products, (b) providing the
means to transmit or distribute these products as well as data or communications, and (c)
processing data.
52 Finance and Insurance: The Finance and Insurance sector comprises establishments
primarily engaged in financial transactions (transactions involving the creation, liquidation, or
change in ownership of financial assets) and/or in facilitating financial transactions.
53 Real Estate and Rental and Leasing: The Real Estate and Rental and Leasing sector
comprises establishments primarily engaged in renting, leasing, or otherwise allowing the use of
tangible or intangible assets, and establishments providing related services. The major portion of
this sector comprises establishments that rent, lease, or otherwise allow the use of their own
assets by others. The assets may be tangible, as is the case of real estate and equipment, or
intangible, as is the case with patents and trademarks.
54 Professional, Scientific, and Technical Services: The Professional, Scientific, and
Technical Services sector comprises establishments that specialize in performing professional,
scientific, and technical activities for others. These activities require a high degree of expertise
and training. The establishments in this sector specialize according to expertise and provide these
services to clients in a variety of industries and, in some cases, to households. Activities
performed include: legal advice and representation; accounting, bookkeeping, and payroll
services; architectural, engineering, and specialized design services; computer services;
consulting services; research services; advertising services; photographic services; translation
and interpretation services; veterinary services; and other professional, scientific, and technical
services.
55 Management of Companies and Enterprises: The Management of Companies and
Enterprises sector comprises (1) establishments that hold the securities of (or other equity
interests in) companies and enterprises for the purpose of owning a controlling interest or
influencing management decisions or (2) establishments (except government establishments)
that administer, oversee, and manage establishments of the company or enterprise and that
normally undertake the strategic or organizational planning and decision-making role of the
company or enterprise. Establishments that administer, oversee, and manage may hold the
securities of the company or enterprise.
56 Administrative and Support and Waste Management and Remediation Services:
The Administrative and Support and Waste Management and Remediation Services sector
comprises establishments performing routine support activities for the day-to-day operations of
other organizations. These essential activities are often undertaken in-house by establishments in
many sectors of the economy. The establishments in this sector specialize in one or more of
these support activities and provide these services to clients in a variety of industries and, in some
cases, to households. Activities performed include: office administration, hiring and placing of
personnel, document preparation and similar clerical services, solicitation, collection, security and
surveillance services, cleaning, and waste disposal services.
70
61 Educational Services:
The Educational Services sector comprises establishments that
provide instruction and training in a wide variety of subjects. This instruction and training is
provided by specialized establishments, such as schools, colleges, universities, and training
centers. These establishments may be privately owned and operated for profit or not for profit, or
they may be publicly owned and operated. They may also offer food and accommodation services
to their students.
62 Health Care and Social Assistance: The Health Care and Social Assistance sector
comprises establishments providing health care and social assistance for individuals. The sector
includes both health care and social assistance because it is sometimes difficult to distinguish
between the boundaries of these two activities. The industries in this sector are arranged on a
continuum starting with those establishments providing medical care exclusively, continuing with
those providing health care and social assistance, and finally finishing with those providing only
social assistance. The services provided by establishments in this sector are delivered by trained
professionals. All industries in the sector share this commonality of process, namely, labor inputs
of health practitioners or social workers with the requisite expertise. Many of the industries in the
sector are defined based on the educational degree held by the practitioners included in the
industry.
71 Arts, Entertainment, and Recreation: The Arts, Entertainment, and Recreation sector
includes a wide range of establishments that operate facilities or provide services to meet varied
cultural, entertainment, and recreational interests of their patrons. This sector comprises (1)
establishments that are involved in producing, promoting, or participating in live performances,
events, or exhibits intended for public viewing; (2) establishments that preserve and exhibit
objects and sites of historical, cultural, or educational interest; and (3) establishments that operate
facilities or provide services that enable patrons to participate in recreational activities or pursue
amusement, hobby, and leisure-time interests.
72 Accommodation and Food Services: The Accommodation and Food Services sector
comprises establishments providing customers with lodging and/or preparing meals, snacks, and
beverages for immediate consumption. The sector includes both accommodation and food
services establishments because the two activities are often combined at the same
establishment.
81 Other Services (except Public Administration): The Other Services (except Public
Administration) sector comprises establishments engaged in providing services not specifically
provided for elsewhere in the classification system. Establishments in this sector are primarily
engaged in activities, such as equipment and machinery repairing, promoting or administering
religious activities, grant making, advocacy, and providing dry-cleaning and laundry services,
personal care services, death care services, pet care services, photofinishing services, temporary
parking services, and dating services.
92 Public Administration: The Public Administration sector consists of establishments of
federal, state, and local government agencies that administer, oversee, and manage public
programs and have executive, legislative, or judicial authority over other institutions within a given
area. These agencies also set policy, create laws, adjudicate civil and criminal legal cases,
provide for public safety and for national defense. In general, government establishments in the
Public Administration sector oversee governmental programs and activities that are not performed
by private establishments. Establishments in this sector typically are engaged in the organization
71
and financing of the production of public goods and services, most of which are provided for free
or at prices that are not economically significant.
For this report, a few industries are combinations of the original NAICS sectors described above
with the following commonly adopted names:
Financial Activities:
Finance and Insurance (52) + Real Estate and Rental and Leasing (53).
Professional & Business Services: Professional, Scientific, and Technical Services (54) +
Management of Companies and Enterprises (55) + Administrative and Support and Waste
Management and Remediation Services (56).
Educational & Health Services:
Educational Services (61) + Health Care and Social
Assistance (62).
Leisure & Hospitality:
Arts, Entertainment, and Recreation (71) + Accommodation and Food
Services (72).
A detailed lists of 2012 NAICS codes (with links to definitions) may be accessed from the U.S.
Census Bureau’s website at: http://www.census.gov/
72