Lodging tax.

HB 66 imposes a new 5% statewide tax on lodging services (such as hotels and short-term rentals) in Wyoming. The tax is split: 3% goes to a newly created Wyoming Tourism Account for tourism board operations, while 2% is distributed monthly to counties based on where the tax was collected. Counties receiving the 2% share must distribute it to cities/towns that impose local lodging taxes (up to 2% under existing law) or retain it for tourism purposes if no local tax exists. The bill also revises how local lodging taxes (up to 4% countywide) interact with this new state tax.