Wyoming Statutes — Title 39 (Taxation and Revenue)
W.S. § 39-12-101
Preemption by state
Official textwyoleg.gov
The state of Wyoming does hereby preempt for itself the field of imposing and levying income taxes, earning taxes, or any other form of tax based on wages or other income and no county, city, town or other political subdivision shall have the right to impose, levy or collect such taxes.
Source: official source document (full Title 39 PDF)