W.S. § 39-15-202 — Administration

(a) The state preempts the field of imposing tax upon
retail sales of tangible personal property, admissions and
services and purchases for storage, use or consumption in this
state as provided by this article and no county, city, town or
other political subdivision may impose, levy or collect taxes
upon retail sales, admissions and services or purchases for
storage, use or consumption in this state except as provided in
this article. Any tax imposed under this article on retail sales
of tangible personal property, admissions and services shall
also impose an excise tax at the same rate on purchases for
storage, use or consumption in this state as provided in this
article.
(b) In addition to the state tax imposed under article 1
of this chapter a county, city, town or resort district may
impose excise taxes as specified under this article.
(c) The administration of the county, city, town or resort
district sales taxes is vested in the department which may
prescribe forms and rules and regulations for making returns and
for the ascertainment, assessment and collection of the taxes.
The department shall keep complete records of all monies
received and disbursed by it.
(d) No applicant to the state of Wyoming for grant or loan
funds shall be penalized for failure to enact the tax provided
in W.S. 39-15-204(a)(iii).