Special taxation zone-optional tax.

HB 41 creates a new option for Wyoming cities and towns to form "special taxation zones" that can impose an additional local sales tax, up to a total of 1% combined with existing taxes. The bill requires voter approval through a public election with clear ballot language specifying tax purposes, and limits the tax rate to match existing municipal tax collections. Revenue from this tax can fund general purposes or specific projects, with separate voter approval needed for each purpose. The tax must terminate within 90 days if related county taxes end, and overlapping zones are prohibited. This bill modifies Wyoming's tax code to establish this new local revenue mechanism.