WY HB0107

8% of state sales and use taxes transferred from the general fund to the Office of State Lands and Investments for distribution to cities, towns, and counties each fiscal year

Cities and towns receive two-thirds of 89% plus 5.5% of the total; counties receive one-third of 89% plus 5.5%, with distributions made in equal payments on October 15 and March 15

Municipalities with population of 35 or less receive a minimum of $15,000; those over 35 receive a minimum of $35,000, with remaining funds allocated through a supplemental funding formula based on per capita sales/use tax revenues (75% weight) and per capita assessed value (25% weight)

Counties with assessed value below $300,000 per mill receive priority funding equal to three times the difference between $300,000 and their actual mill value, with remaining funds distributed using a formula weighted by sales/use tax (24%) and assessed value (76%)

Funds cannot be used for salary adjustments, additional personnel, increased benefits, or compensation to county-appointed board members unless required by law; effective July 1, 2026