County-Wide Lodging Tax
Sheridan County Travel & Tourism is funded by the county-wide lodging tax—a tax paid by overnight visitors staying in hotels, motels, guest ranches, campgrounds, RV parks, vacation rentals, and other lodging accommodations. It is not paid by local residents.
Wyoming law established the framework for a local-option lodging tax in 1989, and the voters of the City of Sheridan approved the City’s local-option lodging tax in 1992. The County-Wide lodging tax was approved by Sheridan County voters in 2018. Sheridan voters have approved the lodging tax each time it has appeared on the ballot since 1992.
The State of Wyoming remits 2% of the statewide lodging tax to Sheridan County Travel & Tourism; the other 2% of the Sheridan County lodging tax is voted on every four years. The total 4% rate has been in place since 2004.
Lodging tax dollars support destination marketing, the Sheridan Visitor Information Center and the Burgess Junction Visitor Center, community events, workforce recruitment, industry training, economic development, media exposure, and the creation of new tourism opportunities that generate year-round economic activity. Every campaign, partnership, and program is designed to create lasting benefits for local businesses, communities, and residents across Sheridan County. The county-wide lodging tax generates roughly $1 million each year. These funds are expended in order to generate sustainable economic growth for all residents.
The return on that investment is substantial. Tourism is Wyoming’s second-largest industry, and the visitor economy generates more than $165 million in annual visitor spending throughout Sheridan County, supports more than 1,000 local jobs, and provides millions of dollars in tax revenue that benefits communities across the county. Sheridan County Travel & Tourism’s marketing efforts directly generate an estimated $20–35 million in annual local spending, while individual campaigns routinely produce returns many times greater than their cost—including documented returns of 72:1 and even 293:1 on targeted marketing initiatives.
To learn more about how Sheridan County Travel & Tourism leverages lodging tax dollars, supported programs, and the measurable impacts tourism has on the community, explore the Identity, Purpose, and Impact report.
SHERIDAN LODGING TAX VOTING HISTORY
| 2022 | For | 8903 | Against | 3128 | Percentage | 74% |
| 2018 | For | 7793 | Against | 3691 | Percentage | 65.45% |
| 2016 | For | 6359 | Against | 1512 | Percentage | 80.79% |
| 2012 | For | 6357 | Against | 1525 | Percentage | 78.45% |
| 2008 | For | 6040 | Against | 2131 | Percentage | 73.91% |
| 2004 | For | 5768 | Against | 2052 | Percentage | 73.76% |
