ORDINANCE 2, 2022

ORDINANCE 2, 2022

AN ORDINANCE AUTHORIZING THE CONTINUATION OF AN EXCISE TAX OF 1% PURSUANT TO WYOMING STATUTE (W.S.) §39-15-204 (a) (i).

The Town of Pine Haven hereby supports and endorses the continuation of the one percent (1%) excise tax.

WHEREAS, an excise tax upon the retail sale of tangible personal property, admissions and services at the rate of 1% has previously been imposed in Crook County, Wyoming following approval by the electorate in accordance with W.S. §39-15-204 (a.) (i);

WHEREAS, pursuant to the provision of W.S. §39-15-203 (a) (i) (F) such tax may be continued without the requirement of further, periodic, re-approvals by the electorate at a general election, if favorably supported by resolution adopted by Crook County and Ordinances adopted by the majority of the incorporated municipalities within Crook County at least ninety (90) days prior to the election at which such re-approval would have been necessary; and

WHEREAS, the Governing Body of the Town of Pine Haven has determined that it is in the best interest of the citizens to authorize the continuation of the excise tax.

NOW, THEREFORE, BE IT ORDAINED BY THE GOVERNING BODY OF THE TOWN OF PINE HAVEN, CROOK COUNTY, WYOMING, THAT THE TOWN HEREBY ADOPTS THE FOLLOWING ORDINANCE AUTHORIZING THE CONTINUATION OF THE 1% EXCISE TAX.

SECTION 1: The Town of Pine Haven does hereby support and endorse the continuation of the 1% excise tax imposed on all retail sales, on tangible personal property, admissions and services made within Crook County, Wyoming as authorized by W.S. §39-15-204 (a) (i).

SECTION 2: The provisions of W.S. §39-15-101 et. seq. are hereby adopted by reference except for W.S. §39-15-102 (a), insofar as it is related to sales taxes, except the name of the County as the taxing agency shall be substituted for that of the State and an additional license to engage in business shall not be required if the vendor has been issued a State license pursuant to law.

SECTION 3: Any amendments made to Article 1 of Chapter 15 or to Chapter 16 of Title 39, Wyoming Statute, not in conflict with Article 1 of Chapter 15 or Chapter 16 shall automatically become a part of the sales tax ordinance of the Town.

SECTION 4: Crook County shall contract with the Department of Revenue of the State of Wyoming prior to the effective date of the County Sales and Use Tax Ordinance/Resolution whereby the Department of Revenue shall perform all functions incident to the administration of the sales tax Ordinance/Resolution of the County, City or Town.

SECTION 5: The amount subject to the tax shall not include the amount of any sales or use tax imposed by the State.

SECTION 6: Should the Courts of this State or of the United States declare any section, provision, paragraph, clause, sentence, phrase or part thereof of this Ordinance invalid or unconstitutional or in conflict with any other section, provision, paragraph, clause, sentence, phrase, or part thereof of this Ordinance, then such decision shall affect only the section, provision, paragraph, clause, sentence, phrase or part thereof declared to be unconstitutional or unauthorized and shall not affect any other part whatsoever of this Ordinance.

SECTION 7. This Ordinance shall be in full force and effect from and after passage on three readings or an emergency reading and publication according to law.

SECTION 8. SEVERABILITY CLAUSE. Should the courts of this state or of the United States declare any section, provision, paragraph, clause, sentence, phrase or part thereof of this Ordinance invalid or unconstitutional or in conflict with any other section, provision, paragraph, clause, sentence, phrase, or part thereof of this Ordinance, then such decision shall affect only the section, provision, paragraph, clause, sentence, phrase or part thereof declared to be unconstitutional or unauthorized and shall not effect any other part whatsoever of this Ordinance.

SECTION 9. REPEALING CLAUSE. Any and all preceding Ordinances or parts of Ordinances in conflict herewith are hereby repealed.  Any and all remaining provisions of said Chapter and Section which are not specifically amended herein, or which are not deemed amended hereby in order to give full effect to this Ordinance, shall remain in full force and effect.

SECTION 10. LEGAL STATUS. Whenever there is a discrepancy between the requirements of these regulations and any other Town regulations, the most restrictive shall apply.

SECTION 11. EFFECTIVE DATE. This Ordinance shall be in full force and effect from and after passage on three readings or an emergency reading and publication according to law.

PASSED 1st READING THE 8th DAY OF February, 2022

PASSED 2nd READING THE 8th DAY OF March, 2022

PASSED 3rd READING THE 22th DAY OF March, 2022

TOWN OF PINE HAVEN

BY:

Karla Brandenburg, Mayor

ATTEST

Barbara Hardy, Town Clerk

ATTESTATION OF TOWN CLERK

STATE OF WYOMING )

) ss COUNTY OF CROOK )

I hereby certify that the foregoing Ordinance No. 2, 2022, was duly published in the Moorcroft Leader, a newspaper of general circulation published in the Town of Moorcroft Wyoming on the 31st day of March, 2022.

I further certify that the foregoing ordinance was duly recorded in the 2022 Book of Ordinances of the Town of Pine Haven.

Barbara Hardy, Town Clerk

Publish: March 31, 2022