[HISTORY: Adopted by the Town Council of the Town of Pinedale as indicated in article histories. Amendments noted where applicable.]
Hotels and other transient lodging places — See Ch. 261.
Article I Lodging Tax
[Adopted 6-14-2010 by Ord. No. 455 (Ch. 3.05 of the 1983 Municipal Code)]
The ordinance codified in this article shall be known and may be cited as the "Lodging Tax Ordinance 2010."
As used in this article, the following terms shall have the meanings indicated:
- The Wyoming Department of Revenue and Taxation or its authorized agent;
- LODGING SERVICE
- The provision of sleeping accommodations to transient guests and shall include the providing of sites for the placement of tents, campers, trailers, mobile homes, or other mobile sleeping accommodations for transient guests.
- SALES PRICE
- The consideration paid by the purchaser thereof to obtain lodging services which are subject to taxation as provided by this article.
- TRANSIENT GUEST
- A guest who remains for less than 30 continuous days.
- Any person engaged in the business of selling lodging services as defined in this article.
There is hereby imposed an excise tax of 3% upon the sales price paid for all lodging services within the Town of Pinedale, as provided for in W.S. 39-15-203(a)(ii). The primary purpose of this tax shall be for the wider promotion and marketing of the Town of Pinedale in order to attract local travelers and tourism. Insofar as they relate to sales taxes, W.S. 39-15-101 through 39-15-111, excepting therefrom W.S. 39-15-102(a), are hereby incorporated by reference and made a part hereof as though set forth in full herein, except that the Town of Pinedale, State of Wyoming, shall be substituted for the State of Wyoming as the taxing agency. No additional license shall be required if one has already been obtained or is issued to the vendor under W.S. 39-15-106. The amount subject to the tax shall not include the amount of any sales or use tax imposed by the State of Wyoming.
The Town of Pinedale shall contract with the Department prior to the effective date of this article to perform all functions incident to the administration or operation of this article. The Department is empowered to prescribe forms and rules and regulations for making returns and for the ascertainment, assessment, and collection of the taxes. Rules and regulations prescribed by the Department pursuant hereto shall have the same force and effect as ordinances, rules, and regulations prescribed by the Town of Pinedale.
Receipts from the lodging tax imposed in this article shall be paid into a separate special revenue fund to be titled "Lodging Tax Revenue" and shall then be distributed as follows:
Ninety percent shall be use to promote travel and tourism within the Town of Pinedale. Expenditures for travel and tourism promotion shall be limited to promotional materials, television and radio advertising, printed advertising, promotion of tours and other specific tourism-related objectives, provided that none of these funds shall be used for capital construction or improvements and not more than $40,000 of these funds shall be spent for purposes of matching state general funds under the matching funds program administered by the Wyoming Business Council.
The amount remaining not to exceed 10% of the total amount distributed to the Town by the Department shall be used for general revenue and transferred into the general revenue fund.
All amendments, subsequent to the effective date of this article, to those sections of the Wyoming Statutes which are set forth in § 403-3 of this article or to Chapter 16 of Title 39 of the Wyoming Statutes shall automatically become a part of this article. Other amendments may be made to this article in the manner provided by law.
Any person who violates any provision of this article is guilty of a misdemeanor, and upon conviction thereof, may be punished as provided in § 1-29 of this code.
At the second general election following the initial special election approving the imposition of the lodging tax in the Town of Pinedale, there shall be a proposition on the ballot concerning whether the lodging tax shall be retained. If the tax is retained at said election, the proposition shall continue to appear upon the ballot of the general election held every four years thereafter until the proposition shall have been defeated.