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 imposition 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 for electricity produced by federal, state, or local government facilities, as well as for personal consumption by the producer.

Additionally, the bill includes provisions for compliance, collection procedures, and enforcement, allowing counties to regulate licenses and permits, establish interest and penalties for delinquent taxes, and create liens on properties for unpaid taxes. The proceeds from the tax will primarily go to the county's general fund, with a portion allocated to municipalities if the electricity is produced within their boundaries. The act is set to take effect on July 1, 2025.