Wyoming Administrative Code
Agency 038 - Wyoming Gaming Commission
Sub-Agency 0003 - Skill Based Amusement Games
Chapter 3 - Taxes and Payments
Section 3-1 - Taxes and Payments Generally

(a) Taxes shall be calculated on a weekly basis based on the net proceeds earned during the prior week on skill based amusement games. On a weekly basis, the vendor shall remit to the Commission a tax payment equivalent to twenty percent (20%) of the net proceeds earned during the prior week from each skill based amusement game.

(b) Prior to commencing operations in Wyoming, each vendor shall establish and thereafter maintain an operating account at a designated financial institution capable of handling electronic fund transfers. The vendor must notify the Commission of the financial institution where funds are deposited. No change of financial institution may be made without prior Commission notification and approval.

(c) A vendor must remit the tax payment imposed, by an electronic transfer of funds. In addition, the vendor shall electronically transmit a tax worksheet and attestation report in the format provided by the Commission. The tax payment shall be transmitted no later than seven (7) business days after the end of the week in which the net proceeds were received.

(d) If the amount of net proceeds for a week is a negative figure, the vendor shall not remit a skill based amusement game tax payment for that week. Any negative net proceeds may be carried over and calculated as a deduction on the tax form or payment form on the subsequent weeks until the negative figure has been brought to a zero (0) balance. A week in which negative net proceeds are realized shall not exempt the vendor from its other weekly reporting requirements described herein.

(e) In addition to the tax payment, the vendor shall electronically transmit a tax worksheet and the attestation report in a format provided by the Commission that includes all the following information: