Special purpose tax-excess funds.

HB 95 modifies how local governments in Wyoming handle excess revenue from specific local sales taxes. It affects counties, cities, and towns that collect a 2% sales tax for designated projects (like infrastructure), as well as taxpayers who might receive refunds for overpayments. If tax revenue exceeds the approved project cost, the extra funds must be held for one year for refunds; after that, they’re redistributed to local governments based on population proportions or used for other approved projects (requiring a two-thirds vote), but cannot fund regular government operations. The bill clarifies rules for older tax measures (pre-1989) and ensures excess funds are used only for specific, non-operational purposes.