- Home
- Departments
- City Managers Office
- City Manager
- Pennies Build Community
- 5th Penny/General Purpose Tax
Create a Website Account - Manage notification subscriptions, save form progress and more.
The General Purpose Excise Tax is often referred to as the "5th Penny" to differentiate it from State Sales Tax and the "6th Penny" Specific Purpose Tax. Local governments are authorized to collect the "5th Penny" through State Statute §39-15-203. This tax is levied on retail sales of tangible personal property; admissions and services; and upon sales and storage, use and consumption of tangible personal property. State Law requires that revenue generated from the "5th Penny" will be used by local governments for general operations.
Albany County voters initially approved the imposition of the "5th Penny" in 1986. Voters have voted to supported the continuation of the "5th Penny" in 1990, 1994, 1998, 2002, 2006, 2010, 2014, and 2018. The current "5th Penny" tax will expire in June of 2022.
The vote to renew the "5th Penny" tax will occur at the general election on November 8, 2022.
For voting information in Albany County, WY click here.
Click Here for a Printable "5th Penny" Poster
If you would like to schedule a presentation for your organization on the 5th Penny General Purpose Tax Renewal, please contact Nancy Oakland-Potter at noaklandpotter@cityoflaramie.org or call 307-721-5226.
Two questions will appear on the ballot:
1. GENERAL PURPOSE ONE PERCENT (1%) SALES AND USE TAX PROPOSITION
“Shall the Board of County Commissioners of the County of Albany, State of Wyoming be authorized to continue to impose a general-purpose excise tax of 1% upon retail sales of tangible personal property, admissions and services made within the county, for general revenue purposes for the period of January 1, 2023, through December 31, 2026?”
_______ FOR the county sales and use tax for four (4) years
_______ AGAINST the county sales and use tax for four (4) years
2. GENERAL PURPOSE ONE PERCENT (1%) SALES AND USE TAX PROPOSITION TO MAKE THE TERM OF THE TAX PERMANENT
“Shall the Board of County Commissioners of the County of Albany, State of Wyoming be authorized to impose a general-purpose excise tax of 1% upon retail sales of tangible personal property, admissions and services made within the county, for general revenue purposes, establishing the term of the tax as permanent beginning January 1, 2023?”
_______ FOR the county sales and use tax being permanent beginning January 1, 2023
_______ AGAINST the county sales and use tax being permanent beginning January 1, 2023