HB 137

 2026  26LSO-0474
                           STATE OF WYOMING
                           HOUSE BILL NO. HB0137
 Skill based amusement games-highway fund.
 Sponsored by: Representative(s) Nicholas
                                   A BILL
                                    for
1 AN ACT relating to gaming; increasing the taxation rate on
2 net proceeds from skill based amusement games; amending the
3 distribution of tax revenues; providing for distribution to
4 the    state    highway   fund;   and    providing    for     an   effective
5 date.
6
7 Be It Enacted by the Legislature of the State of Wyoming:
8
9Section 1.    W.S. 11-25-304(d) is amended to read:
10
1111-25-304.    Required permits and licenses; applicable
12 fees; tax imposition; taxation rate; distribution.
13
14(d)     Taxes shall be calculated and paid on a weekly
15 basis based on the net proceeds earned during the prior
16 week on skill based amusement games. On a weekly basis, the
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 2026  STATE OF WYOMING  26LSO-0474
1 vendor shall remit to the commission an amount equivalent
2 to twenty percent (20%) twenty-five percent (25%) of the
3 net proceeds earned during the prior week on the vendor's
4 skill based amusement games. The taxes imposed under this
5 subsection   may       be   prepaid       as   provided      by    rule   of   the
6 commission. The commission shall remit these monies to the
7 state    treasurer      for     deposit        in   the    commission     gaming
8 account and for distribution of the tax as follows:
9
10(i)     Forty-five percent (45%) Thirty-six percent
11 (36%) to the county and the city or town in which the skill
12 based amusement game is located, in equal shares, or to the
13 county   alone    if    the    skill      based     amusement      game   is   not
14 located within the boundaries of a city or town;
15
16(ii)    Forty-five percent (45%) Thirty-six percent
17 (36%) to the public school foundation program account;
18
19(iii)       Ten percent (10%) Eight percent (8%)  to
20 the commission gaming account;.
21
22(iv)    Twenty percent (20%) to the state highway
23 fund.
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2026  STATE OF WYOMING  26LSO-0474
1
2Section 2.   This act is effective July 1, 2026.
3
4(END)
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