The Fifth Penny Sales Tax is commonly used for capital projects or operating needs allotted by county and municipal governments. This optional sales tax requires voter approval when it is first enacted and remains in place for four years. After four years, the Fifth Penny can be continued by resolution of the governing bodies within the county --- county commissioners, the city or town councils will decide. Likewise, the supporting governing bodies can renew continuation of the Fifth Penny sales tax by placing it back on the ballot for voter approval. 

Each county in Wyoming automatically has a four percent state sales tax. In addition, counties can seek voter approval to add one percent to the sales tax collected in their county, increasing the overall percentage from four to five percent. Often called the Fifth Penny, the one percent sales tax adds one cent to every dollar spent in the county. While the four percent state sales tax exists in every county in Wyoming, the additional one percent does not.

The Fifth Penny Sales Tax is paid directly to the retail store or merchant where you make your purchase. The tax is collected at the point of sale, and then the store or merchant remits all sales tax collected to the state. However, unlike the four percent state sales tax, once the Fifth Penny is remitted to the state, the state distributes most of the revenue where the tax was collected. For example, instead of keeping 70 percent of the funds generated from the sales tax and distributing only 30 percent back to the county, the state keeps 1 percent of the money and gives back 99 percent. Once 99 percent of the Fifth Penny sales tax is distributed back to the county, it follows the same population-based formula as used to distribute funds to both the county and municipal governments.

One-Percent Sales Tax Presentation:

2023-2026-1-Sales-Tax-Nov-8-2022.pptx(PPTX, 127MB)

The Fifth Penny Sales Tax will be presented to voters with a For the Tax and an Against the Tax option. Ballot language will be:

"Shall the Laramie County Commissioners be authorized to renew a one percent (1%) sales and use tax within the county as authorized by state statute W.S. 39-15-204; The revenue to be used as general revenue?"

The Fifth Penny Sales Tax will not be the only item on the ballot. To view other ballot measures, visit https://elections.laramiecountyclerk.com/ 

If approved by voters on the 2022 ballot, the City will utilize the funds for: 

$40,000,000 For Street/Road Maintenance & Construction:

• City street and pavement maintenance and improvements, including construction, reconstruction, renovation, and grant match for maintenance projects (i.e., overlay, slurry/micro/crack seals, traffic signals, and concrete work). These funds are necessary to ensure that the condition of city pavements can be maintained and improved to preclude more costly total reconstruction.

   

• Snow removal, street cleaning, and street maintenance materials (i.e., asphalt mix, scalers, ice melt material, sand, salt, gravel), equipment, facilities, and grant match for materials, equipment, and facilities.

   

• Traffic Safety Improvements including replacing/upgrading traffic signals, signal controllers, and signs, grant match for traffic improvements, and funding for traffic signs, posts, paint, striping, equipment, and facilities.

   

• Administration and management of one percent sales tax projects. Partially funds administrative costs of project management, construction management, engineering, pavement management, and project communications with the public.

   

• Construction, maintenance, and repair of storm sewers, culverts, drainage channels, detention ponds, and grant match for drainage projects. This funding is necessary to ensure routine repair of drainage facilities preventing damage to public and private property while meeting federal requirements including costs associated with municipal separate storm sewer systems (MS4) permitting.

   

• Funding designated for projects to be designed and constructed as listed below. This funding may be used for reconstruction, widening, resurfacing, drainage repairs and improvements, rehabilitation, improvements to accommodate increased traffic, state or federal grant match for projects, or other improvements deemed necessary by the City Engineer. Funding to complete a priority project will be secured and verified before making remaining funds available for the next priority project, other road projects, or road maintenance.

   

• Reconstruct Converse Avenue, Phase I Greenway pedestrian bridge to Mason Way, and Phase II Mason Way to East Carlson Street. This includes reconstruction of the Dell Range Blvd and Converse Avenue intersection. Needed to accommodate increased traffic volumes and improve pedestrian safety and connectivity.

   

• Realign Missile Drive at 19th Street. Adds new bridge over Crow Creek, improves safety by providing a perpendicular intersection, improves drainage by eliminating overtopping an existing structure, and upgrades area pedestrian corridor.

   

• Construct storm sewer interceptor along both Duff Avenue and Bradley Avenue. Needed to improve drainage and reduce flooding.
  
  

$10,000,000 For Other Agencies:

• Fire and Rescue Department − for fire protection and training facilities maintenance and development, fire equipment and emergency medical equipment and supplies, communications equipment, training, protective clothing, medical evaluations, computer and software upgrades, vehicles, and matching grant opportunities. This funding is critical in ensuring firefighters are trained and equipped to provide fire and rescue protection services.

   

• Police Department − Public Safety and Protection Projects, including the replacement and equipping of police cars, upgrading communication equipment, purchasing needed equipment for training and investigations, replacing outdated computers and software, upgrading facilities, and matching grant opportunities. This funding is critical in ensuring our police are properly equipped to provide public safety.

   

• Community Recreation & Events Department − Facilities, Equipment, Grounds, Programs, and Right-of-Way Maintenance. This funding is needed to maintain public health, safety, and enhancement of Cheyenne’s parks and recreational resources and to provide safe and well-maintained landscaping in the City’s right-of-way. This funding may also be used to meet grant fund matching requirements.

   

• Equipment, vehicles, facility repairs, computers, software, and their related costs of installation implementation for various City and associated agencies excluding Street & Alley, Traffic, Police, Fire, Compliance, and Community Recreation & Events. Requests are submitted annually to Public Works for approval by the Mayor.

   

• City-County Health Department − This funding is needed to maintain and replace vehicles and equipment and provide mileage reimbursement to employees who drive their privately-owned vehicles to complete their assigned duties.

   

• Compliance Department − This funding is needed to maintain and replace animal control vehicles and equipment.

   

• Airport Board − This funding is used to pay annual lease contracts for properties where the following facilities are located: Weed and Pest Operations ($3,750, $3,825, $3,902, $3,980), Compost Facility ($32,812, $33,468, $34,137, $34,820), and Community Recreation & Events Converse Softball and Baseball Fields ($23,438, $23,907, $24,385, $24,872). The amounts listed are lease amounts for years one, two, three, and four respectively, and represent a two percent increase for years two, three, and four.

   

• Human Services Agencies − These funds provide direct financial support to local agencies as recommended by the Human Services Advisory Council (HSAC) and approved by the governing body. The HSAC is a joint advisory council consisting of City, County, and United Way appointees created to provide recommendations to each governing body concerning human services matters. This process provides agencies a single application, review, and hearing process for funding requests and develops a system to monitor the effectiveness of funds committed.

   

• Cheyenne-Laramie County Joint Powers Economic Development Board − These funds are used to assist with the expansion, retention, and recruitment of businesses by providing financial incentives and infrastructure so that Cheyenne and Laramie County can diversify the economy by retaining and creating well-paying jobs. The purpose of the Cheyenne-Laramie County Economic Development Joint Powers Board is to enhance the economy of Cheyenne and Laramie County. The Board may use the optional one percent tax to assist Cheyenne LEADS by providing funding for business recruitment and infrastructure development; sponsor reports or publications that provide economically, business, or industry data or market reports; and provide financial incentives or funding for special projects to encourage businesses to expand, retain, or relocate to Cheyenne and Laramie County. These funds may be used as grant matches for associated opportunities, full or partial grants, or loaned out upon approval by the Board.

City of Cheyenne

• 20th Street Reconstruction
• Evers Boulevard Repaired
• Meadow Drive/ 12th Street Rehabilitation
• 24th Street and Central Avenue Improvement
• 26th Street Storm Sewer Construction
• Purchase of Police Vehicles
• Maintenance of Storm and Water Drainage Systems

Laramie County

• General Road Maintenance
• Whitney/Dell Range Reconstruction Plans
• Purchase of Patrol Cars
• Purchase Books and DVDs for the Library
• Purchase of New Apparatus and Equipment for Fire
• Purchase Tractor Plows for Downtown, South Cheyenne, and Public Health
• Right-of-way Mowing
• Pavement Management
• Heavy Equipment Repair and Maintenance

When is the election?

The general election will take place Tuesday, November 8, 2022, from 7:00 a.m. to 7:00 p.m. Early and absentee voting for the general election is available from September 23 through November 7, 2022. 

How do I register to vote?

You must register to vote at the Laramie County Clerk’s Office, with your Town Clerk, or at the polls, during early voting or on Election Day. You must also bring your Wyoming driver’s license or ID for identification purposes. If you do not have any of those documents, you may bring an accepted government-issued ID, such as a military ID, US passport, or driver’s license issued from another state. For more information about registration requirements and other forms of acceptable IDs, you may contact the County’s Election Office at (307) 633-4242 or by visiting the WY Secretary of State’s website.

Why do I have to show an ID to vote?

Wyoming law now requires you to present an ID before voting in person on Election Day or during early voting. No ID? You can get a free WY ID for voting, by visiting the Wyoming Department of Transportation Driver Services, located at 1520 Etchepare Circle, (307) 777-3835.

How do I get an absentee (mail) ballot?

Absentee ballots have to be requested each year. You do not have to give a reason for your request. Visit our How do I vote page to see how to vote at home, by absentee/mail ballot. 

For additional info, visit the Wyoming Secretary of State’s website.  

Where can I find my district/precinct, where do I vote, and how do I see my ballot?

Enter your address on our Precinct and Voter Info Interactive Map to see your elected officials, your voting district and precinct, your nearest polling places, and view your ballot (available only during an election).

When did the Fifth Penny Sales Tax begin in Laramie County?

The Fifth Penny Sales Tax has been renewed by voters since its original passing in 1977. The initial Fifth Penny Sales Tax was first approved by voters in 1977 for implementation in 1978 for one year. After initial success, the Fifth Penny expanded to a two-year tax in 1979-80. The first four-year tax was implemented from 1991 to 94 and has remained that way.

Will tourists pay this tax?

Yes. Anyone who purchases items in Laramie County (except non-prepared food) will pay this tax. 

Will this make taxes in Laramie County higher than other Wyoming counties?

Of the 23 counties in Wyoming, 22 counties have the same sales tax rate as Laramie County. Sales tax in nearby Fort Collins, Colorado is at a rate of 7.55 percent.

Where can I find more information?

For more information visit, https://elections.laramiecountyclerk.com/

https://www.youtube.com/watch?v=fxVTCwzNuh8