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

The changes are set to take effect on July 1, 2026. This legislation aims to enhance funding for the state highway fund while adjusting the financial distribution to local governments and educational programs.

Statutes affected:
Introduced: 11-25-304