This bill amends the taxation structure for skill-based amusement games in Wyoming by increasing the tax rate on net proceeds from 20% to 25%. Additionally, it revises the distribution of tax revenues, reducing the shares allocated to counties and cities, as well as the public school foundation program account, from 45% to 36% each. The commission gaming account's share is also decreased from 10% to 8%. A new allocation of 20% of the tax revenue is introduced, which will be directed to the state highway fund.

The changes will take effect on July 1, 2026, and are intended to enhance funding for the state highway fund while adjusting the distribution of tax revenues from skill-based amusement games. The bill reflects a shift in priorities regarding the allocation of gaming tax revenues, aiming to support infrastructure needs in the state.

Statutes affected:
26LSO-0130 v0.4: 11-25-304