Did You Know?

Have questions about the Optional One Cent Sales Tax? Use the links below to find answers. And if you can't find what you're looking for, you can scroll down to the bottom of the page to submit your own question.

Click here for a PRINTABLE VERSION

Select an FAQ 

The FAQ's on this page are sorted based on popularity, with the most popular questions showing up on top. _ _ _ _ _ _ _ _ _ _ _ _


How has the CITY OF CASPER spent its One Cent funding in the past?


The City of Casper has a long standing policy of spending the One Cent only on Capital. Thismeans roads, water lines, buildings, equipment, vehicles, and other things that tend to have a long useful lifespan. The city has sought to avoid spending it on day to day expenses like employee salaries.

This chart (below)shows all of Casper's One Cent funding since the tax was first authorized in 1975. You can also see the entire list of projects here.

Pie Chart


What about the first four cents of sales tax?

Answer: State law mandates a 4 percent sales tax statewide, or four cents on every dollar spent to purchase a taxable item. The state keeps 2.8 cents of this,so only 1.2 centsis left to be distributed to the towns and the county.

Unlike the regular sales tax, all of the Optional One Cent stays within the county. From a taxpayer's point of view, the One Cent is just one fifth of the sales tax that they have to pay, but from a town's perspective,the One Cent isalmost half of the sales tax revenue.

Pie Chart


All of the stores that Ishop at are in Casper. Does that mean that the City of Casper gets to keep all of the One Cent tax revenue?


No. All of the tax revenue raised in Natrona County gets pooled together, then redistributed to the six towns and the county based on population. (Thecounty government's portion is based on thepercentage ofpeople who live in the out-of-town or"unincorporated" areas of the county.) All of the towns and the county share in the revenue from every purchase; it makes no difference where the actual store is located.

For example: Someone pays $100for a TVat theWal-Mart in Casper. That personwill pay $1in Optional One Percent sales taxes. That dollar then gets redistributed to each of the towns and the county based on their populations. The Town of Mills, for example, will receive about 4 cents of that One Cent revenue because about 4% of the people of Natrona County live in Mills.


What is "Perpetual Care"?


Since 1986, the City of Casper has been saving a portion of its One Cent revenues into two funds called Perpetual Care Funds. Perpetual Care was conceived as a way to create a funding source to help maintain the buildings that were built with the One Cent. Perpetual Care money is saved in a trust fund. The City never spends the principal, but it does spend the interest earned on these savings to help maintain these buildings and keep their doors open. Currently we use this interest earned for regular building maintenance (floors, walls, windows) and to subsidize the operations of some of the larger Leisure Services facilities, like Hogadon,the Casper Events Center, and the Ice Arena.


How has the TOWN OF BAR NUNN spent its One Cent funding in the past?


The Town of Bar Nunn has received approximately $775,000 in 1% Optional Sales Tax over the last three years. The town has depended on these 1% funds to purchase equipment and products that maintain our streets, median and parks; as well as to enhance our ability to provide fire and police protection.

Some of the major expenditures from the 1% Optional Sales Tax Fund are indentified in the chart below. The Town of Bar Nunn contributed $325,000 toward the Wardwell Water Tank project, and most recently implemented a Recycling Depot costing over $80,000. Both of these community projects were dependant on 1% funds.

Town of Bar Nunn Capital Expenditures, 2006 - 2009
Project Amount
Tree Farm and Medians $20,000
Deputy Vehicle $20,000
Lawn Mowers $38,000
Fire Department Wildland Gear $35,000
Fire Department Brush Truck $75,000
Recycling Center $85,000
Street Sweeper $134,000
Bel Vista/Tipton/Prairie Street Projects $335,000
Wardwell Water Tank $325,000


How has the TOWN OF MILLS used its OneCent funding in the past?


The followingis a list of the types of projects that the Town of Mills has used its One Cent revenue for in the past few years:

  1. Radio Street, Natrona Avenue, and Vanhorn Avenue have all been paved *
  2. Sewers in lower Mills have been completely relined *
  3. Replaced the lift station at Vanhorn andWest Yellowstone *
  4. New top loader garbage truck and containers
  5. Street lights installed in the annexed North Mountain View Improvement District
  6. Police vehicles
  7. New water lines and paving on Chalmers Street *
  8. Replace asphalt with concrete on the basketball and tennis courts
  9. New fire engine (with grant funding as well)
  10. Lights, paving, sprinkler systems, and landscaping at the Fire Department, Police Department, and Library
  11. New police station and courtroom *
  12. Security equipment, courtroom and office furniture for the Police Station
  13. Enlarge and remodel the Mills Library, and build a parking lot
  14. Renovate the old fire hall into a Senior and Community Center (with grant funding as well).
  15. New lawn mower
  16. New computer system connecting the Public Works Department, Water Treatment Plant, Fire Department, and Town Hall, and remodel a room remodeled to hold computer equipment
  17. Clean, sterilize, and repaint interior of a 1 million gallon water tank*
  18. New Public Works building and fenced yard*
  19. New Fire Station

*= indicates that these projects were supported with grants from the State of Wyoming's State Land Investment Board (SLIB) as well as One Cent funding.


How much One Cent money is there?


In fiscal year 2008 (July 2007 through June 2008), just over $22 million was collected and redistributed throughout the county. (Each town and the county share the One Cent revenue based on population.)

Predicting how much will be collected over the next four year period is tricky. Since it's a sales tax, the amount collected varies depending on the health of the economy - for example, our local economy is much weaker now than it was in 2007, so this year's One Cent sales tax income is trending to be much lower than the $22 million collected then. The authorization also lasts for four years, so the prediction has to take into account not just next year's economy, but also the three years after that.

Sales Tax Revenue, Fiscal Year 2008
  First four cents(mandated by the state) Optional One Cent Total
Natrona County $5,129,149 $3,528,686 $8,657,835
Casper $19,962,962 $16,636,094 $36,599,056
Edgerton $67,959 $56,633 $124,592
Evansville $906,785 $755,668 $1,662,453
Mills $1,041,899 $868,264 $1,910,163
Midwest $164,066 $136,724 $300,790
Bar Nunn $376,387 $313,661 $690,048
Total $27,649,207 $22,295,730 $49,944,937


Who pays this tax?


Anybody who buys a taxable item anywhere in Natrona County has to pay the tax. "Anybody"includes residents, but it also includes people who are here as visitors, tourists, or business travelers. Most things that can bebought or sold are "taxable items" but thisdoes notinclude food bought from grocery stores. Anything that's exempt from the regular sales taxis alsoexempt from the Optional One Cent sales tax.


What about PROPERTY TAXES? Where do they go?


Cities and towns do not receive much property tax funding. Most of the property taxes collected in Casper go to fund the schools. This includes the Natrona County School District, Casper College, and thestatewideSchool Foundation Fund. Of the $35.5 million of property tax collected in Casper in fiscalyear 2009, only about 11% of it ($3,358,953)waskeptby the Caspercity government.

For the City of Casper, property taxes represent only 6.7% of the total revenues in the General Fund. For comparison, the city's share of the first four cents of sales tax represent 43.4% of Casper’s General Fund. And it is important to note that while property taxes are only paid by property owners in Natrona County, sales taxes are paid by visitors to our community as well as residents.

Pie Chart


Is this a new tax?


No. The Optional One Percent Sales Tax was first passed by the voters in 1974, and the voters have re-authorized it regularlysince then, including the most recent re-authorization in 2006. The current sales tax rate in Natrona County is 5%, which includes one penny (1%) for the Optional One Cent. If the Optional One Cent Sales tax is re-authorized in November 2010, then the local tax rate will remain 5%.


How has the TOWN OF EDGERTON spent its One Cent funding in the past?


In previous years, the Town of Edgerton has used One Cent funding for :

  1. Street projects
  2. Water
  3. Sewer
  4. Employee salaries
  5. Day to day town expenses (bills).
Ask Your Own Question

Have another question?  Ask it here, then hit SAVE (below).

Security Measure
Site Powered by: CivicLive © 2004-2018