reglab/statecodes huggingface dataset:
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 14 - PROPERTY TAX EXEMPTION STANDARDS › Section 14-20 - Lease or rental of property

Current through July 13, 2024
(a) The
				occasional rental of property by an exempt entity, if such rental does not
				interfere with the use of the property consistent with the exemption standards,
				will not affect the exemption.
(b)
				With the exception of (c) and (d) below, the rental of property to an exempt
				entity (including rental by an exempt entity to an exempt entity) for any gain
				or profit shall render the property taxable. The commercial use of the property
				by the owner is part of its total use, and therefore an exemption is not
				available.
(c) The leasing of
				publicly owned property is not, of itself, a use for nongovernmental purposes
				if the primary use is reasonably necessary to the efficient provision of a
				governmental function or service. The fact a governmental entity accomplishes
				such function through a lessee will not affect the exemption. If, however,
				governmental property is used by a lessee for non-governmental purposes, the
				property is not exempt.
(d) Leased
				property owned by the State Loan and Investment Board through foreclosure is
				exempt.
(e) If a lease arrangement
				results in taxability of property owned by an exempt entity, the exempt entity
				owes the tax. The lessee shall not be assessed as leaseholds are not subject to
				taxation.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 14 - PROPERTY TAX EXEMPTION STANDARDS › Section 14-20 - Partial exemption

Current through July 13, 2024
(a) A partial
				exemption may only be allowed where a separately identifiable portion of the
				property is used for qualified purposes (either primarily or exclusively, based
				on the legal requirement). Where a partial exemption is allowed, the non-exempt
				portion shall be taxed according to its proportionate value, if any.
(b) A partial exemption may not be granted
				based upon percentage use of shared or common space or facilities. If a shared
				use is present a decision must be made as to whether the shared use is of such
				nature or duration as to invalidate the exemption.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 14 - PROPERTY TAX EXEMPTION STANDARDS › Section 14-21 - Partial exemption

Current through July 13, 2024
(a) A partial
				exemption may only be allowed where a separately identifiable portion of the
				property is used for qualified purposes (either primarily or exclusively, based
				on the legal requirement). Where a partial exemption is allowed, the non-exempt
				portion shall be taxed according to its proportionate value, if any.
(b) A partial exemption may not be granted
				based upon percentage use of shared or common space or facilities. If a shared
				use is present a decision must be made as to whether the shared use is of such
				nature or duration as to invalidate the exemption.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 14 - PROPERTY TAX EXEMPTION STANDARDS › Section 14-21 - Undeveloped, unconstructed or unused property

Current through July 13, 2024
(a) For
				exemptions requiring a specific use to qualify, neither ownership of the
				property nor stated objectives of the entity's organization is sufficient. To
				justify an exemption, actual and immediate use of the property consistent with
				the applicable exemption standard is required. The mere holding of the property
				by an entity for future or prospective use is not sufficient.
(b) An exemption may be granted once
				construction or use commences consistent with the exempt purpose.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 14 - PROPERTY TAX EXEMPTION STANDARDS › Section 14-22 - Undeveloped, unconstructed or unused property

Current through July 13, 2024
(a) For
				exemptions requiring a specific use to qualify, neither ownership of the
				property nor stated objectives of the entity's organization is sufficient. To
				justify an exemption, actual and immediate use of the property consistent with
				the applicable exemption standard is required. The mere holding of the property
				by an entity for future or prospective use is not sufficient.
(b) An exemption may be granted once
				construction or use commences consistent with the exempt purpose.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 14 - PROPERTY TAX EXEMPTION STANDARDS › Section 14-22 - Conveyances

Current through July 13, 2024
(a) Any property, title to which is
				transferred of record to an exempt entity prior to January 1 of any given year,
				is not subject to taxation for that year provided an exemption otherwise
				applies.
(b) With the exception of
				(c) below, if title to property is transferred of record after January 1, the
				property is taxable for the entire year.
(c) Property of the State Loan and Investment
				Board is exempt if it becomes "owner" of the property pursuant to
				W.S.
				11-34-126 before the fourth Monday in
				June.
(d) There is no authority for
				the county to pro rate taxes on real property. The proration of taxes is a
				private, contractual matter between the parties to a conveyance. Absent a
				contractual arrangement, the provisions of W.S.
				W.S.
				39-13-103(c) and 39-13-
				107(b)(i)(E) apply.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 14 - PROPERTY TAX EXEMPTION STANDARDS › Section 14-23 - Conveyances

Current through July 13, 2024
(a) Any
				property, title to which is transferred of record to an exempt entity prior to
				January 1 of any given year, is not subject to taxation for that year provided
				an exemption otherwise applies.
(b)
				With the exception of (c) below, if title to property is transferred of record
				after January 1, the property is taxable for the entire year.
(c) Property of the State Loan and Investment
				Board is exempt if it becomes "owner" of the property pursuant to W.S. 11-34-126  before the fourth Monday in June.
(d) There is no authority for the county to
				pro rate taxes on real property. The proration of taxes is a private,
				contractual matter between the parties to a conveyance. Absent a contractual
				arrangement, the provisions of W.S. 39-13-103(c) and 39-13- 107(b)(i)(E)
				apply.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 14 - PROPERTY TAX EXEMPTION STANDARDS › Section 14-23 - Exemption denial for property used for private profit, investment purposes or primarily for commercial purposes

Current through July 13, 2024
(a) For exemptions
				that require that property use cannot be for private profit, primarily for
				commercial purposes, or for investment purposes, the following shall apply.
(i) In making a determination of use for
				private profit, one distinctive feature is whether the entity has capital stock
				and a provision for dividends of profits, or whether it derives funds mainly
				from the public and private charity, holding them in trust to be expended only
				for charitable and benevolent purposes.
(A)
				An institution may charge fees or engage in business, but no gain or value may
				be distributed to members or stockholders. The officers and members may have no
				pecuniary interest in the property from which they gain. Payments made to
				officers, employees, contractors and suppliers shall be reasonable and not an
				indirect means of conferring gain or profit to private persons.
(B) Revenue from fees paid by recipients of
				the charity or services shall be devoted only to the maintenance of the
				institution or its purposes.
(C) A
				grant of sales/use tax exempt status by the State as a qualified charitable
				organization, or the grant of income tax exempt status by the Internal Revenue
				Service as a "501(c)(3)" or similar organization, is not binding in making the
				determination of whether the property of the entity is exempt from property
				taxation. Assessors may consider compliance with and operation under the tax
				exempt provisions of the Internal Revenue Service Code or an exemption from
				sales and use tax as a rebuttable presumption the institutions operations are
				reasonable and not for profit.
(D)
				The matter of private profit concerns the way property is used, not solely the
				ownership thereof. The entire use of the property by all concerned shall be
				considered.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 14 - PROPERTY TAX EXEMPTION STANDARDS › Section 14-24 - Exemption denial for property used for private profit, investment purposes or primarily for commercial purposes

Current through July 13, 2024
(a) For
				exemptions that require that property use cannot be for private profit,
				primarily for commercial purposes, or for investment purposes, the following
				shall apply.
(i) In making a determination of
				use for private profit, one distinctive feature is whether the entity has
				capital stock and a provision for dividends of profits, or whether it derives
				funds mainly from the public and private charity, holding them in trust to be
				expended only for charitable and benevolent purposes.
(A) An institution may charge fees or engage
				in business, but no gain or value may be distributed to members or
				stockholders. The officers and members may have no pecuniary interest in the
				property from which they gain. Payments made to officers, employees,
				contractors and suppliers shall be reasonable and not an indirect means of
				conferring gain or profit to private persons.
(B) Revenue from fees paid by recipients of
				the charity or services shall be devoted only to the maintenance of the
				institution or its purposes.
(C) A
				grant of sales/use tax exempt status by the State as a qualified charitable
				organization, or the grant of income tax exempt status by the Internal Revenue
				Service as a "501(c)(3)" or similar organization, is not binding in making the
				determination of whether the property of the entity is exempt from property
				taxation. Assessors may consider compliance with and operation under the tax
				exempt provisions of the Internal Revenue Service Code or an exemption from
				sales and use tax as a rebuttable presumption the institution's operations are
				reasonable and not for profit.
(D)
				The matter of private profit concerns the way property is used, not solely the
				ownership thereof. The entire use of the property by all concerned shall be
				considered.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 19 - WYOMING PROPERTY TAX REFUND PROGRAM › Section 19-1 - Authority

Current through July 13, 2024
These rules are promulgated by the Wyoming Department of
				  Revenue (Department) under the authority of W.S. 16-3-103  and W.S. 39-11-102(b).
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 19 - WYOMING PROPERTY TAX REFUND PROGRAM › Section 19-1 - Authority

Current through July 13, 2024
These rules are promulgated by the Wyoming Department of
				  Revenue (Department) under the authority of
				  W.S.
				  16-3-103 and
				  W.S.
				  39-11-102(b).
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 19 - WYOMING PROPERTY TAX REFUND PROGRAM › Section 19-2 - Purpose

Current through July 13, 2024
These rules are intended to supplement W.S. 39-13-109(c)(v)
				 by implementing standards for establishing income limits and procedures to
				  assist in the administration of the property tax refund program set forth in
				  this statute.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 19 - WYOMING PROPERTY TAX REFUND PROGRAM › Section 19-2 - Purpose

Current through July 13, 2024
These rules are intended to supplement
				  W.S.
				  39-13-109(c)(v)  by
				  implementing standards for establishing income limits and procedures to assist
				  in the administration of the property tax refund program set forth in this
				  statute.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 19 - WYOMING PROPERTY TAX REFUND PROGRAM › Section 19-4 - Qualifications for Eligibility

Current through July 13, 2024
(a) An
				applicant must have been a resident of the state of Wyoming for a period of not
				less than five (5) years prior to the year in which he/she applies for a refund
				under W.S. 39-13-109(c)(v). For purposes of this provision, the five year
				period must be continuous. When a joint application is filed because the
				property is jointly owned, at least one of the joint owners must satisfy this
				residency requirement.
(b) An
				applicant must have paid the property tax with any applicable interest and
				penalties, for the preceding calendar year upon the individual's principal
				residence including the land, on which the residence is located by the
				application deadline.
(c) An
				applicant must satisfy the following financial requirements to be eligible for
				a refund under the provisions of W.S. 39-13-109(c)(v);
(i) Total household income, defined as "gross
				income" in Section  3, above, shall not exceed the percentage provided by W.S. 39-13-109(c)(v)(B) of the median gross household income for the applicant's
				county of residence or of the state, as determined annually by the Economic
				Analysis Division of the Department of Administration and Information
				and
(ii) The value of total
				household assets, excluding the items listed below, shall not have a value in
				excess of one-hundred fifty thousand dollars ($150,000) per adult member of the
				household as adjusted annually by the statewide average Wyoming cost-of-living
				index published by the Economic Analysis Division of the Department of
				Administration and Information. This provision is not applicable if the
				applicant's tax liability is greater than ten percent (10%) of the applicant's
				household income.
(iii) Items
				excluded from household assets are as follows:
(A) The value of the home subject to the
				refund application;
(B) One (1)
				personal motor vehicle per adult in the household;
(C) Household furnishings and personal
				property;
(D) Assets held under a
				bona fide pension plan or individual retirement account;
(E) The cash value of any life insurance
				policies held; and
(F) Assets held
				in a medical savings account.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 19 - WYOMING PROPERTY TAX REFUND PROGRAM › Section 19-4 - Qualifications for Eligibility

Current through July 13, 2024
(a) An applicant
				must have been a resident of the state of Wyoming for a period of not less than
				five (5) years prior to the year in which he/she applies for a refund under
				W.S.
				39-13-109(c)(v). For
				purposes of this provision, the five year period must be continuous. When a
				joint application is filed because the property is jointly owned, at least one
				of the joint owners must satisfy this residency requirement.
(b) An applicant must have paid the property
				tax with any applicable interest and penalties, for the preceding calendar year
				upon the individual's principal residence including the land, on which the
				residence is located by the application deadline.
(c) An applicant must satisfy the following
				financial requirements to be eligible for a refund under the provisions of
				W.S.
				39-13-109(c)(v);
(i) Total household income, defined as "gross
				income" in Section
				3, above, shall not exceed the greater of
				one hundred twenty-five percent (125%) of the median gross household income for
				the applicant's county of residence or of the state, as determined annually by
				the Economic Analysis Division of the Department of Administration and
				Information and
(ii) The value of
				total household assets, excluding the items listed below, shall not have a
				value in excess of one-hundred fifty thousand dollars ($150,000) per adult
				member of the household as adjusted annually by the statewide average Wyoming
				cost-of-living index published by the Economic Analysis Division of the
				Department of Administration and Information. This provision is not applicable
				if the applicant's tax liability is greater than ten percent (10%) of the
				applicant's household income.
(iii)
				Items excluded from household assets are as follows:
(A) The value of the home subject to the
				refund application;
(B) One (1)
				personal motor vehicle per adult in the household;
(C) Household furnishings and personal
				property;
(D) Assets held under a
				bona fide pension plan or individual retirement account;
(E) The cash value of any life insurance
				policies held; and
(F) Assets held
				in a medical savings account.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 19 - WYOMING PROPERTY TAX REFUND PROGRAM › Section 19-5 - Application Procedures

Current through July 13, 2024
(a) An
				application must be completed and returned to the County Treasurer or the
				Department on or before the first Monday in June. Any applications submitted
				after this closing date will be denied. Applicants filed with the County
				Treasurer shall be forwarded to the Department for processing.
(b) A new application under oath, on forms
				approved by the Department must be submitted each year.
(c) Applications must be fully documented
				each year. Copies of documents attached to the application are part of the
				application and will not be returned to the applicant.
(d) A timely submitted application may be
				disqualified for cause. An application which appears to qualify may be
				disqualified, for example, if proper documentation is not attached.
(e) If an applicant dies after submitting an
				application, and before the refund payment is made, the refund shall be paid to
				the decedent's estate.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 19 - WYOMING PROPERTY TAX REFUND PROGRAM › Section 19-5 - Application Procedures

Current through July 13, 2024
(a) An application
				must be completed and returned to the County Treasurer or the Department on or
				before the first Monday in June. Any applications submitted after this closing
				date will be denied. Applicants filed with the County Treasurer shall be
				forwarded to the Department for processing.
(b) A new application under oath, on forms
				approved by the Department must be submitted each year.
(c) Applications must be fully documented
				each year. Copies of documents attached to the application are part of the
				application and will not be returned to the applicant.
(d) A timely submitted application may be
				disqualified for cause. An application which appears to qualify may be
				disqualified, for example, if proper documentation is not attached.
(e) If an applicant dies after submitting an
				application, and before the refund payment is made, the refund shall be paid to
				the decedent's estate.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 19 - WYOMING PROPERTY TAX REFUND PROGRAM › Section 19-6 - Administrative Procedures

Current through July 13, 2024
(a) The
				Department shall prepare and issue application forms for refunds under W.S. 39-13-109(c)(v) on or before April 15 of each year.
(b) The Department shall compute the
				cost-of-living adjusted limited to the value of non-exempt household assets.
				The Department shall also maintain information regarding this adjustment for
				all years of the program.
(c)
				Annually the Department shall obtain the data from the Economic Analysis
				Division of the Department of Administration and Information regarding the
				statewide average cost-of-living index and median household income for each
				county in the state and for the state as a whole.
(d) Annually the Department shall compile
				data regarding the median residential property tax value in each of the
				counties.
(e) The Department shall
				review all applications for refunds which have been filed in a timely manner,
				as specified in Section  5(a), above. Applications which are not filed by the
				due date shall be denied. The review must address the following issues:
(i) Whether the application is filed
				timely;
(ii) Whether the
				application is complete, i.e. whether all required entries and supporting
				documentation are present. The application form shall specify what entries and
				supporting documentation must be present for the application to be deemed
				complete;
(iii) Whether the
				applicant satisfies the income limitation;
(iv) Whether the applicant satisfies the
				household asset value limitations;
(v) The amount of refund due to the applicant
				in accordance with the limitations stipulated in W.S. 39-13-109(c)(v)(C).
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 19 - WYOMING PROPERTY TAX REFUND PROGRAM › Section 19-6 - Administrative Procedures

Current through July 13, 2024
(a) The Department
				shall prepare and issue application forms for refunds under
				W.S.
				39-13-109(c)(v) on or before
				April 15 of each year.
(b) The
				Department shall compute the cost-of-living adjusted limited to the value of
				non-exempt household assets. The Department shall also maintain information
				regarding this adjustment for all years of the program.
(c) Annually the Department shall obtain the
				data from the Economic Analysis Division of the Department of Administration
				and Information regarding the statewide average cost-of-living index and median
				household income for each county in the state and for the state as a
				whole.
(d) Annually the Department
				shall compile data regarding the median residential property tax value in each
				of the counties.
(e) The Department
				shall review all applications for refunds which have been filed in a timely
				manner, as specified in Section
				5(a), above. Applications
				which are not filed by the due date shall be denied. The review must address
				the following issues:
(i) Whether the
				application is filed timely;
(ii)
				Whether the application is complete, i.e. whether all required entries and
				supporting documentation are present. The application form shall specify what
				entries and supporting documentation must be present for the application to be
				deemed complete;
(iii) Whether the
				applicant satisfies the income limitation;
(iv) Whether the applicant satisfies the
				household asset value limitations;
(v) The amount of refund due the applicant in
				accordance with the limitations stipulated in
				W.S.
				39-13-109(c)(v)(C).
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 21 - TAX DISTRICT MAPPING › Section 21-2 - Purpose

Current through July 13, 2024
These rules are intended to establish standards for entities
				  with the authority to levy or require the levy of property taxes to report
				  their formation and their legal geographical boundaries and changes thereto to
				  the Department of Revenue and to the county assessors and county clerks of the
				  county or counties in which the entities lie, as required by Wyoming
				  statutes.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 21 - TAX DISTRICT MAPPING › Section 21-3 - Definitions

Current through July 13, 2024
(a) "Compliant" or "compliance" means the
				entity (defined below) has met the requirements of these rules and of the
				statutes governing the formation of entities and modifications to their
				boundaries.
(b) "Department" means
				the Department of Revenue.
(c)
				"Entity" means any governmental entity in the state of Wyoming with the
				authority to levy or require the levy of property taxes and includes, but is
				not limited to, municipalities, school districts, cemetery districts, community
				college districts, downtown development authorities, fire protection districts,
				flood control districts, hospital districts, improvement and service districts,
				museum districts, regional transportation authorities, rural health care
				districts, sanitary and improvement districts, senior citizen service
				districts, conservation or resource districts, solid waste disposal districts,
				water conservancy districts, water and sewer districts, and weed and pest
				control districts.
(d) "ESRI" is an
				acronym for Environmental Systems Research Institute.
(e) "GIS" is an acronym for geographic
				information system.
(f)
				"Municipality" means an incorporated city or town.
(g) "Noncompliant" or "noncompliance" means
				the entity has failed to meet the requirements of these rules and of the
				statutes governing the formation of entities and modifications to their
				boundaries.
(h) "PDF" is an acronym
				for Portable Document Format, a file format developed by Adobe Systems,
				Incorporated.
(j) "PLSS" is an
				acronym for public land survey system.
(k) "Tax district maps" refer to the maps
				maintained by the Department which show the boundaries of all entities in the
				state which may levy or require the levy of property taxes.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 21 - TAX DISTRICT MAPPING › Section 21-4 - Date for Determining Compliance

Current through July 13, 2024
The Department shall annually determine whether entities
				  comply with the rules of this chapter as of January 1 of each year, the date
				  all taxable property in the state is listed, valued and assessed per
				  W.S.
				  39-13-103(b)(i)(A).
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 21 - TAX DISTRICT MAPPING › Section 21-5 - Filing Requirements

Current through July 13, 2024
Governmental entities with the authority to levy or require
				  the levy of property taxes must furnish the Department with the following
				  documentation:
(a) A copy of the
				documents authorizing their formation, including a citation to the law under
				which the entities were formed. If said documents are not available, the
				governing body of the entity shall submit a letter signed by a duly authorized
				representative containing the following information:
(i) The official name and mailing address of
				the entity and the date the entity was formed;
(ii) The names of the members of the entity's
				governing body and the name of the person who is to be the Department's primary
				contact;
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 21 - TAX DISTRICT MAPPING › Section 21-6 - Department's Rights, Duties, and Responsibilities

Current through July 13, 2024
(a) Upon
				receipt of the documents specified in Section
				5 of these
				rules, the Department shall review them for compliance with the rules. The
				Department shall determine whether the documents authorizing formation and
				modification include all information required in Section
				5(a) and
				5(b), and whether the maps
				and/or legal descriptions comply with Section
				5(c) and permit the
				Department to render the entity's boundaries on the Department's tax district
				maps.
(b) Within sixty (60) days of
				receipt of the documents specified in Section
				5, the
				Department shall notify the entity whether the documents are compliant with the
				statutes and these rules. If any of the documents are noncompliant, the
				Department shall notify the entity of all instances of noncompliance and
				indicate the deadline for correcting them.
(c) No later than March 1 of each year the
				Department shall issue notification to each special district advising them of
				their compliance or noncompliance with the statutes and these rules.
				Concurrently, the Department shall issue a letter to the county commissioners,
				county assessor and county clerk of each a county setting forth the names and
				other identifying information of all special districts within the county that
				are not in compliance and therefore not eligible for any property tax levy on
				their behalf.
(d) No later than
				October 15 of each year the Department shall contact the county clerk of each
				county to determine whether any special districts have had elections to form
				new special purpose districts or to change the boundaries of existing
				entities.
(e) The Property Tax
				Division (formerly known as the Ad Valorem Tax Division) of the Department
				shall assure that all tax district boundaries in the state of Wyoming are
				plotted on a uniform set of tax district maps that can be easily reproduced and
				distributed. When these tax district maps are complete each County Assessor
				shall confirm the tax district boundaries with the assistance of the taxing
				bodies through
				W.S.
				39-13-102(p).
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 22 - RENTED OR LEASED MOBILE MACHINERY › Section 22-2 - Purpose of Rules

Current through July 13, 2024
These rules are intended to provide uniform guidelines for
				  the authorization, reporting and enforcement of fees in lieu of registration
				  under W.S. 31-18-205 of rental or leased
				  mobile machinery, which is held by the owner as inventory and located in the
				  State of Wyoming. Reporting forms are provided by the Department of Revenue, Ad
				  Valorem Division to the County Treasurers, State of Wyoming. The relevant
				  statutory provisions include W.S. W.S.
				  W.S.
				  31-18-207. Statute becomes effective
				  07/01/01.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 22 - RENTED OR LEASED MOBILE MACHINERY › Section 22-3 - Definitions

Current through July 13, 2024
. For the purpose of administration under these rules, the
				  definitions set forth in Title 31, as amended, are incorporated herein by
				  reference. In addition, the following definitions shall apply:
(a) As used in these rules:
(i) "Mobile Machinery" means equipment as
				defined in
				W.S.
				31-18-203(a)(i) that is held
				in inventory for sale, and is rented or leased for one or more terms of at
				least 60 days in a calendar year.
(ii) "Inventory", for the purpose of these
				rules, means goods and merchandise held for sale in the normal course of
				business.
(iii) "Authorizing County
				Treasurer" means the Treasurer of the county in which the primary place of
				business is located and who has authorized items of mobile machinery to
				participate under W.S. W.S.
				W.S.
				31-18-207.
(iv) "Owner" means Wyoming Taxpayer whose
				principal place of business is located in Wyoming and whose regular business
				includes sale, rental or leasing of mobile machinery for sixty (60) days or
				more per occurrence.
(v) "Fee In
				Lieu of Registration" means fees for use of rented or leased mobile machinery
				equipment in place of registration under W.S. W.S.
				W.S.
				31-18-205 or W.S. W.S.
				W.S.
				31-18-206.
(vi) "ADV Form 21" means the application form
				used to apply to the County Treasurer for:
(A) registration of mobile equipment as
				permitted under W.S. W.S.
				W.S.
				31-18-207, and
(B) Identification decal for each item of
				mobile machinery to be authorized because it will be rented or
				leased.
(vii) "ADV Form
				22" means the recapitulation form used to accompany the report and allocation
				of fees to the appropriate County Treasurer on an annual basis.
(viii) "ADV Form 23" means the monthly
				reporting form used to record each lease including lessee, the piece of mobile
				machinery, decal number, lease payment and county where equipment is
				used.
(ix) "Primary Place of
				Business" means the location specified on the Wyoming Sales Tax License
				Certificate.
(ix) "Reporting Date"
				means no later than the twentieth day of January of the next calendar
				year.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 22 - RENTED OR LEASED MOBILE MACHINERY › Section 22-4 - Application

Current through July 13, 2024
(a) Each owner shall make application to the
				County Treasurer in which the primary place of business is located.
(b) Upon approval by the County Treasurer,
				numbered decals will be assigned to each item of mobile machinery. The owner
				shall retain a copy of ADV 21 for tracking and reporting purposes. The sticker
				shall be affixed on the mobile machinery for which it was issued so as to be
				visible by a person not operating the mobile machinery.
(c) The authorizing County Treasurer shall
				forward a copy of Form ADV 21 to the County Assessor in the county in which the
				primary place of business is located.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 22 - RENTED OR LEASED MOBILE MACHINERY › Section 22-5 - Reporting

Current through July 13, 2024
(a) Each owner receiving authorization from
				the authorizing County Treasurer shall:
(i)
				Maintain Forms ADV Form 21, ADV Form 22, and ADV Form 23 on each piece of
				authorized equipment.
(ii) Collect
				from each renter/lessee a fee in lieu of registration for each rental or
				lease.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 22 - RENTED OR LEASED MOBILE MACHINERY › Section 22-6 - Taxation

Current through July 13, 2024
(a) The fee in lieu of registration is
				one-half of one percent (0.5%) of the amount of the lease payment or rental
				payment received by the owner.
(b)
				Credits are allowed in situations where the owner has remitted the fee on a
				credit basis to the renter/lessee and the agreement is terminated.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 22 - RENTED OR LEASED MOBILE MACHINERY › Section 22-8 - Penalties

Current through July 13, 2024
(a) Failure to submit reports is grounds for
				termination of owner's right to pay fees in lieu of
				W.S.
				31-18-205.
(b) Failure to remit fees will result in the
				County Treasurer initiating proceedings to collect delinquent taxes under W.S.
				W.S. W.S.
				39-13-108(e)(i) 
				)(A).
(c) Rental or lease of the
				authorized equipment for a period of less than 60 days is grounds for
				termination of the owner's right to collect fees in lieu of registration under
				W.S. W.S.
				31-18-205. Early returns of equipment on
				lease or rent for a term of sixty days or greater does not constitute grounds
				under this section.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0007 - Liquor Distribution › Chapter 20 - LIQUOR DIVISION METHODOLOGY › Section 20-3 - Interpretation

Current through July 13, 2024
The Liquor Division is solely responsible for providing
				  official interpretation of these rules in cases of apparent internal conflicts
				  between rules, or when questions arise about their application to specific
				  situations, procedures or policies.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0007 - Liquor Distribution › Chapter 20 - LIQUOR DIVISION METHODOLOGY › Section 20-4 - Definitions

Current through July 13, 2024
(a.) "Alcoholic beverages" means all types of
				alcoholic beverages containing over one half of one percent (.5%) alcohol by
				volume.
(b.) "Department" means
				Department of Revenue.
(c.)
				"Division" means Department of Revenue Liquor Division, formally known as the
				Wyoming Liquor Commission.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0007 - Liquor Distribution › Chapter 20 - LIQUOR DIVISION METHODOLOGY › Section 20-5 - Application and Qualifications for all Licenses and Permits

Current through July 13, 2024
(a.) Each applicant for a license or permit
				issued by the Division, if an individual, must be domiciled in Wyoming and must
				certify:
That the applicant holds no interest directly or indirectly
				  in any retail license or permit issued by authority of the Wyoming Alcoholic
				  Beverage Statutes,
				  W.S.
				  12-1-101, et seq.
Whether or not the applicant has been convicted of a felony
				  or a violation of federal or state statutes relating to the sale or manufacture
				  of alcoholic beverages in the ten (10) years preceding the filing of the
				  application.
That the applicant has attained the age of eighteen (18)
				  years.
(b.) When the
				applicant is a partnership, each member shall sign and verify the application.
				If the applicant is a corporation, limited liability company (LLC), limited
				partnership or limited liability partnership, the application must state that
				the applicant is qualified and in good standing under the laws of Wyoming and
				must show the full names and residence addresses of all the officers and
				directors and of all shareholders owning jointly or severally ten percent (10%)
				of the stock of the corporation.
(c.) The Division reserves the right to
				refuse any application for a license or permit when issuance would be contrary
				to the public interest.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0007 - Liquor Distribution › Chapter 20 - LIQUOR DIVISION METHODOLOGY › Section 20-6 - Revocation and Suspension

Current through July 13, 2024
A license or permit issued by the Division may be suspended
				  or revoked for violation of the Wyoming Alcoholic Beverage Statutes or for
				  violation of the Rules and Regulations of the Division. Revocation or
				  suspension proceedings shall be conducted in accordance with the provisions as
				  contained in
				  W.S.
				  16-3-101 through
				  16-3-115 and in Section
				  12 of these
				  rules.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0007 - Liquor Distribution › Chapter 20 - LIQUOR DIVISION METHODOLOGY › Section 20-7 - Suspension or Revocation of License

Current through July 13, 2024
Upon suspension or revocation of a license, the Division
				  shall determine disposition of all remaining inventory of the licensee in
				  accordance with
				  W.S.
				  12-7-201(e).
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0007 - Liquor Distribution › Chapter 20 - LIQUOR DIVISION METHODOLOGY › Section 20-9 - Malt Beverages

Current through July 13, 2024
(a.) Duration of
				License
A license to wholesale malt beverages in Wyoming shall be a
				  personal privilege, good for one (1 ) year unless sooner suspended or revoked.
				  All licenses shall expire September 20 of each year. All applications and fees
				  for renewal shall be filed with the Division forty- five (45) days prior to the
				  date of expiration.
The initial term of a license may be less than one year so as
				  to coincide with the annual date set for renewal, and the fee shall be prorated
				  accordingly.
(b.) Renewal.
				Upon application for renewal of a malt beverage wholesaler's license, the
				Division may consider the adequacy and uniformity of service provided to retail
				licensees in the wholesaler's territory.
(c.) Malt Beverage Wholesaler and
				Microbrewery Permit Holder Reports.
Each licensed malt beverage wholesaler shall report to the
				  Division all malt beverages purchased not later than the fifteenth (15th) day
				  of the month following the purchases, on forms approved by the division. The
				  total tax is due and shall be paid at the time of making and filing the report.
				  Failure to timely file this report as required by this subsection will be
				  reported to the Department of Revenue Excise Tax Division. There shall be
				  attached to each report, identification of all original invoices of purchases
				  of malt beverages made during each monthly period by the reporting
				  licensee.
Malt beverage wholesalers shall make deliveries and service
				  all licensees uniformly within their assigned geographical territories. This
				  shall not preclude special arrangements that are mutually agreeable between
				  licensees and wholesalers.
Each microbrewery permit holder shall report to the Division
				  all malt beverages produced not later than the fifteenth (15th) day of the
				  month following production, on forms approved by the division. The total tax is
				  due and shall be paid at the time of making and filing the report. Failure to
				  timely file this report as required by this subsection will be reported to the
				  Department of Revenue Excise Tax Division.
(d.) Brewer Reports. All breweries,
				microbreweries and out-of-state wholesalers making sales of malt beverages to
				Wyoming wholesalers shall report to the Division the quantity sold to each
				Wyoming wholesaler. The report shall be submitted to the Division not later
				than the fifteenth (15th) day of each month following the month during which
				the sales were made. Failure to timely file this report as required by this
				section will be reported to the Department of Revenue Excise Tax
				Division.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0007 - Liquor Distribution › Chapter 20 - LIQUOR DIVISION METHODOLOGY › Section 20-10 - Rectifier's License To Manufacture And Bottle Alcoholic Beverages

Current through July 13, 2024
(a.) License May Be Granted. A license may be
				granted by the Division for the manufacture and bottling of alcoholic
				beverages. Distilled spirits and wines shall be sold by the licensee
				exclusively to the Division, and malt beverages shall be sold to licensed malt
				beverage wholesalers. Alcoholic beverages shall be sold to no other person,
				firm, partnership, limited liability company, limited partnership, limited
				liability partnership or corporation within this state, nor shall any retail
				sales or deliveries be made by the licensee. Sales to out-of-state purchasers
				are permitted.
(b.) Annual License
				Fee. The annual fee for such license is set by statute with the privilege of
				renewal from year to year unless otherwise revoked or suspended for cause. All
				applications and fees for renewal shall be filed with the Division forty-five
				(45) days prior to the date of expiration.
(c.) Applicant to Comply with Applicable
				Federal and State Requirements. Applicants shall comply with all applicable
				federal statutes and regulations as well as the Wyoming Alcoholic Beverage
				Statutes, Rules and Regulations.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0007 - Liquor Distribution › Chapter 20 - LIQUOR DIVISION METHODOLOGY › Section 20-14 - Chartered Transportation Services

Current through July 13, 2024
(a.)
				Responsibilities.
Each applicant receiving a limited transportation license
				  pursuant to W.S. 12- 2-202 shall:
Display license predominately in front window;
Ensure driver knows, understands, and adheres to all
				  applicable liquor laws;
Ensure procedures are in place to prohibit persons under 21
				  years of age from obtaining alcohol.
In state chartered transportation services shall apply for
				  the applicable license to the Liquor Division.
Chartered transportation services traveling through the state
				  shall register and obtain a license at port of entry.
(b.) Definitions.
"dispensing room" for purposes of a chartered transportation
				  vehicle, is defined as the interior space of the vehicle exclusive of the
				  drivers area.
(c.) Fees.
The fee for a 24 hour license shall be $25.00, payable to the
				  Liquor Division.
The fee for a yearly license shall be $250.00 payable to the
				  Liquor Division.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0007 - Liquor Distribution › Chapter 20 - LIQUOR DIVISION METHODOLOGY › Section 20-16 - Direct Shippers

Current through July 13, 2024
(a.) Out-of- State
				Shipper's License. No out-of-state shipper shall ship, package for shipment or
				facilitate in any way the shipment of manufactured wine by a third party or
				common carrier to any person, household or licensed retailer in this state
				until the Division properly licenses such shipper.
(b.) License Fee. The fee for an out-of-state
				shipper, as set by statute, shall be payable at the time of the application to
				the Liquor Division at 1520 E. 5th Street, Cheyenne, WY 82002.
(c.) Duration of License. An out-of-state
				shipper's license shall be a personal privilege, good for one (1) year unless
				sooner suspended or revoked. All licenses shall expire on June 30 of each year.
				All applications and fees for renewal of licenses shall be filed with the
				Division forty- five (45) days prior to the date of expiration.
(d.) Shipments to Retailers. Out-of-state
				shippers are prohibited from shipping wine listed by the Division directly to
				licensed retailers. Licensed retailers are prohibited from receiving shipments
				of wine listed by the Division directly from out-of-state shippers.
(e.) Monthly Reports. Out-of-state shippers
				shall use the official tax report format the Division requires. A copy of each
				invoice for each shipment shall be attached to the tax report. The invoice
				shall indicate a full description of the product and the volume shipped to each
				household or retailer. If no shipments into Wyoming occurred for any given
				month, a zero report is required.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0007 - Liquor Distribution › Chapter 20 - LIQUOR DIVISION METHODOLOGY › Section 20-17 - Alcohol Server Training Program

Current through July 13, 2024
(a) Each program
				shall meet or exceed the minimum curriculum standards to obtain an annual
				certification from the Liquor Division. Each program shall make application to
				the Liquor Division on a form provided by the Liquor Division with a copy of
				the course curriculum, qualifications and testing procedures. All applicants
				for certification will also submit a current roster of qualified course
				instructors and, standards and procedures to certify course instructors, such
				as required by the TIPS, Bar Code or TAMS alcohol server training courses or
				other similar programs. All certifications shall expire on August 31 of each
				year. All applications for renewal of certification shall be filed with the
				Division forty-five (45) days prior to the date of expiration.
(b) Prior to administering instruction in any
				certified program, providers shall submit a copy of a certificate of
				qualification to instruct their associated alcohol server training
				program.
(c) Provider certification
				shall meet or exceed the following minimum qualifications:
(i) Successfully complete a minimum 12-hour
				trainer workshop conducted by a certified instructor to become an alcohol
				server training program provider.
(ii) Successfully complete a written
				examination at the end of the workshop by achieving a score of at least seventy
				percent (70%).
(iii) Conduct an
				alcohol server training class within four (4) months of completing trainer
				workshop or co-train an alcohol server training class with a certified trainer
				within twelve (12) months of completing trainer workshop.
(iv) Instructor certification shall be good
				for a period of one (1) year after which they will have to recertify with that
				programs recertification procedures.