Correction: The original article reported that the earliest Commissioner Island Richards would like to see a new tax ballot initiative is 2029. Richards originally said “My belief is that the very earliest I would like to see a new specific purpose initiative on the ballot would be in our general election in 2028 if not later.” This article was updated to reflect that corrected statement. SweetwaterNOW apologizes for the error.

SWEETWATER COUNTY — Is there an appetite for a followup to 2023’s specific purpose tax? For the Sweetwater County Board of County Commissioners, a 2026 ballot initiative won’t be in the cards. Any tax initiative would need to pass the commissioners before going to voters.

The commissioners discussed the specific purpose tax, commonly referred to as the Sixth Penny Tax, Tuesday morning. Commissioner Robb Slaughter, the county’s liaison to the joint powers board managing the specific purpose tax, updated the board on the latest collection information. The tax is an additional percent added to sales tax in Sweetwater County and is primarily used for infrastructure-related work such as road repairs, waterline replacements, and other public works projects. The base sales tax in Wyoming is 4%, with Sweetwater County collecting two additional 1% sales taxes.

According to Slaughter, there have been 28 full months of tax collection, which has resulted in $44.6 million, with an average of $1.55 million collected each month. Overall, 55.22% of the total tax amount has been collected, with $36.1 million remaining to be collected. The estimated collection time remaining is just under two years at 23.2 months, with the full collection anticipated to take place during December 2027. 

Once the tax is fully collected, the county treasurer’s office will notify the state to stop the tax, which wouldn’t end immediately. This results in a period where an overage amount would be collected until the tax is formally ended. The county cannot tell the state to end the tax until the full collection amount is reached, which would take place sometime during the first quarter of 2028 according to Commissioner Island Richards.

Slaughter said time is running out for another specific purpose tax to be proposed if local governments want to push ahead with another ballot initiative. He said the governing bodies of the county and representing at least 50% of the county’s incorporated municipalities need to pass a resolution approving the proposition. Slaughter said the key component is the commissioners supporting a new specific purpose tax as the board has to approve the resolution, otherwise the initiative will fail.

“If this board were in favor, there are options for a continuation of the current tax,” Slaughter said. 

Voters would still have the final say and the cities and county would need to provide a new list of projects. Slaughter said it could be approved while the current specific purpose tax is still being collected.

We do it with the agreement that when they’re done funding this project, they get a break on the tax.

Sweetwater County Commissioner Island Richards

Commissioner Taylor Jones opposes a continuation of the tax, saying he doesn’t want voters to believe it will become a never-ending tax. He admits it’s ultimately up to voters to approve or deny, but can’t support it.

“I think one of the concerns I have is I don’t know where our tax system in general is going to land in the next year or so,” Jones said. “Watching some of the legislative meetings and admitting themselves that they’re doing math on the back of a napkin to revamp our whole state tax system has me very concerned.”

Jones referenced a push by some state legislators to rework Wyoming’s tax system. A recent proposal seeks to end residential property taxes and raise the state sales tax by 2 cents if approved. Should that come to pass, the Sixth Penny Tax would become the Eighth Penny Tax.

Richards said the very earliest he would like to see a new ballot initiative is the 2028 General Election.

“We do it with the agreement that when they’re done funding this project, they get a break on the tax,” Richards said.

Richards argued the county risks giving those opposed to the tax a better argument that it is a permanent tax. He views it as a great tool to accomplish public projects, but said elected officials need to be careful with how public money is sought and spent. He said he would like residents to have a break of between one and two years before local governments ask for another specific purpose sales tax.

Commissioner Mary Thoman and Chairman Keaton West also voiced support for not continuing the tax. Slaughter also agrees with the commissioners, saying the various tax initiatives have raised hundreds of millions since 2001, but said a big part is the trust voters have in local governments that once the tax is collected, it is taken off.

“I think with all of the climate on the unknowns of the budget, taxation, and obviously the property tax … I just think it’s ill timing,” West said.