2015 Wyoming Code
TITLE 39 - TAXATION AND REVENUE
CHAPTER 18 - CIGARETTE TAXES
SECTION 39-18-111. - Distribution.
39-18-111. Distribution.
(a) Thirty-three and one-third percent (33 1/3%) of the taxes collected pursuant to W.S. 39-18-104(a)(i) and (b)(i) shall be distributed to incorporated cities and towns and to boards of county commissioners in the proportion the cigarette taxes derived from sales within each incorporated city or town or county bears to total cigarette taxes collected. The remainder shall be distributed by the department, as follows:
(i) All license fees under W.S. 39-18-106(a) shall be credited to the state general fund;
(ii) Thirty-eight and one-fourth percent (38 1/4%) of the taxes collected shall be credited to the state general fund;
(iii) Sixty-one and three-fourths percent (61 3/4%) of the taxes collected shall be distributed to incorporated cities and towns and to boards of county commissioners in the proportion the cigarette taxes derived from sales within each incorporated city or town or county bears to total cigarette license taxes collected. The computation for the distribution shall be made by the department according to the monthly returns filed by the wholesalers.
(b) The revenue received from the tax imposed by W.S. 39-18-104(c) and (d) shall be deposited in the general fund.
(c) The revenue received from the tax imposed by W.S. 39-18-104(a)(ii) and (b)(ii) shall be deposited in the general fund.
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