5th Penny Tax

Laramie County voters initially approved the "5th Penny", also knows as a 1% Sales and Use Tax in 1977. The most recent term will expire December 31, 2026 and renewal is on the November 3rd General Election ballot.

Unlike the 6th Penny, which funds specific ballot-approved projects, the "5th Penny" is a 1% Sales and Use Tax used for general operations around Laramie County. 

You can learn more about what the 5th penny a, 1% Sales and Use Tax, by clicking here. 

The measure appears on the November 3, 2026, General Election ballot as the General Purpose One Percent (1%) Sales and Use Tax Proposition. It reads:

"Shall the Laramie County Commissioners be authorized to renew a one percent (1%) sales and use tax within the county as authorized by state statute W.S. 39-15-204; The revenue to be used as general revenue?"

Voters choose either for the county sales and use tax or against the county sales and use tax.