Permits required for temporary 'eclipse businesses'

WORLAND - If you are planning to take advantage of the fact that Wyoming is expecting more visitors in two weeks for the solar eclipse, the Wyoming Department of Revenue has a message for you: you need a temporary business license.

According to the Department of Revenue website "solar eclipse event" package, Aug. 21, "will bring many visitors to Wyoming to view a big event - the first total solar eclipse visible from the continental United States in nearly four decades. Estimates have been as high as 350,000 people who will descend upon Wyoming, not only to view this spectacular event but to take part in many of the local community activities.

According to the Department of Revenue website, "With this large influx of individuals, money making opportunities emerge and many locals might join in the profits. Many individuals will be selling T-shirts, souvenirs or prepared food. Because hotels are already booked, individuals are considering renting or have already reserved their private residence or private acreage to guests visiting the area for the eclipse."

The Wyoming Department of Revenue is advising those individuals that there are requirements and consequences of selling lodging services or tangible goods, even if only for a few days.

The state of Wyoming has an application for a temporary business permit where individuals can apply for a permit for the eclipse only.

Upon filling out the application, the individuals will have to track sales and lodging taxes charged and the proper tax return will be mailed to them to fill out after the eclipse.

Sales tax for Washakie County is 5 percent with lodging tax of 5 percent. Hot Springs County has a 6 percent sales tax and 4 percent lodging tax. Big Horn County has a 5 percent sales tax with a lodging tax in Lovell of 2 percent and in Greybull of 3 percent. Park County has a 5 percent sales tax and 4 percent lodging tax.

Kim Lovett, administrator of excise division for the Wyoming Department of Revenue said whether or not a city or county requires a temporary permit or license, the state does require the temporary license.

There is no fee for the license. "You're just signing up for tax obligation and we'll follow-up after the event," Lovett said.

She said those renting parking spaces for the day of the eclipse do not need a license as long as it is not overnight parking where someone will be staying. "We know there is a lot of day parking," she said.

"Parking is not a taxable event, but if you are providing your property for overnight stays then that requires a lodging tax," Lovett said.

"Any time you sell tangible property or lodging and tent sites are considered lodging, you need a [tax] license," Lovett said. She added that you do not have to provide any amenities to meet the lodging requirement for a taxable event.

Lovett admits that "most of the sales tax are self-reporting. We don't have the resources to check every site. We are relying on people's honesty."

The state of Wyoming does offer temporary permits for vendors coming for craft shows or festivals, but she added that the solar eclipse is a "special event."