The proposed bill authorizes counties in Wyoming to impose a tax on the production of electricity generated from solar resources. It establishes a framework for the administration and enforcement of this tax, allowing county commissioners to set the tax rate through resolution, with a maximum limit of five dollars per megawatt hour or five percent of annual gross energy earnings, whichever is greater. The bill also outlines exemptions, stating that no tax will be levied on electricity produced by federal, state, or local government facilities, or for personal consumption by the producer.

Additionally, the bill includes provisions for compliance, collection procedures, and enforcement mechanisms, such as the establishment of penalties for non-compliance and the creation of tax liens on delinquent payments. The proceeds from the tax will primarily go to the county's general fund, with a stipulation that 50% of the tax revenue from electricity produced within city or town boundaries will be allocated to the respective municipal general fund. The act is set to take effect on July 1, 2025.