Table of
Contents
Introduction
¨
Enrolled Act No.
56, Senate
¨
Tax Reform 2000
Committee
Membership
¨
Tax Reform 2000
Meeting Dates
and Locations
¨
Tax Reform 2000
Financial
Report
¨
Criteria
Established by the
Committee
¨
Committee
Options for Tax
Reform Compared to the Criteria
¨
Revenues Sources
of Wyoming
Governments
¨
Public
Input
¨
Ad Valorem
(Property) Tax
¨
Mineral
Taxes
¨
Sales and Use
Taxes
¨
Gasoline and
Diesel Taxes
¨
Cigarette and
Tobacco Taxes
¨
Liquor
Taxes
¨
Corporate
Franchise Tax
¨
Insurance
Premium Tax
¨
Estate
Tax
¨
Lack of
Equity
¨
Lack of
Stability and Balance
¨
Low Tax Burden
of Wyoming
Households
¨
Business
Development Plan for
Wyoming
¨
Wyoming Economic
Development
Association Survey
¨
Gross State
Product
Explanation
¨
Wyoming Compared
to
Surrounding State
¨
Wyoming Compared
to Other Mineral Producing States
¨
Wyoming Compared
to Other
No-Income Tax States
¨
PWMTF
Funding
¨
Residential
Market Values
¨ Inadequate Funding for Future Revenue Needs
¨
State Government
Revenue Needs
¨
Local Government
Revenue Needs
¨
University of
Wyoming Revenue
Needs
¨
Local Government
Funding
¨
Impact of
Internet and Catalog
Sales on Wyoming Revenue Sources
¨
Excise Tax
Increases
¨ Broadening of the State Sales and Use Taxes
¨
Services Exempt
in Wyoming
¨
Pitkin Estimate
of Sales Tax
Collection Increases by Taxing Services Currently
Exempt
¨
Rail Mile
Tax
¨
Real Estate
Transfer Tax
¨ State Income Tax
¨
Wyoming Attorney
General’s
Opinion on Article 15, Section18 of the Wyoming
Constitution
¨
1996 and 1997
Income
Disbursement in Wyoming
¨
Estimates of
Revenue from a
State Individual Income Tax Based on 1997 Taxable and Adjusted
Gross Income
¨
Wyoming
Department of Revenue
Estimate of Revenue from a State Individual Income Tax Based on
1996 Adjusted
Gross Income
¨ Other Revenue Sources
¨
Temporary
Nuclear Fuel Rod
Storage
¨
State
Lottery
¨
Expenditure
Study
¨
Property Tax
Exemptions
¨
Gross Receipts
Tax
¨
Employment Head
Tax
¨
Electrical
Generation Tax
¨
Local Taxing
Options
¨
Statewide
Lodging Tax
¨
Tax Provision of
Other States
¨
Bibliography