038-3 Wyo. Code R. §§ 3-3 - Non-Payment of Taxes

(a) The Commission shall have the authority to investigate any failure to make tax payments as required under this chapter. The Commission may also refer any failure to comply with the tax obligations for criminal prosecution and penalties.

(b) The first time that a vendor is more than forty-eight (48) hours overdue in remitting taxes pursuant to W.S. § 11-25-304, the Commission may promptly direct the disabling of all skill based amusement games operated by the vendor until the overdue tax is remitted by certified funds.

(c) The second or subsequent time within a one-year period that a vendor is more than forty-eight (48) hours overdue in remitting taxes, the Commission shall promptly direct the disabling of all skill based amusement games operated by the vendor until each of the following occurs:

(i) The vendor pays the overdue tax remittance by certified funds; and

(ii) The vendor posts a bond or cash deposit of certified funds required by the Commission as a guarantee of future tax payments. The bond or cash deposit of certified funds shall be in an amount equal to the average net proceeds for a period of one (1) week based on the previous one hundred twenty (120) days, excluding any period for which the vendor's skill based amusement games were disabled for non-payment of taxes.

(d) A vendor may be subject to disciplinary action by the Commission under Chapter 8 of these rules for an overdue tax remittance.

(e) An overdue tax remittance caused by an act of God, a financial institution error, or something outside the vendor's control, shall not be subject to the provisions of this section.

Notes

038-3 Wyo. Code R. §§ 3-3

Adopted, Eff. 2/22/2023.