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 COUNTY’S TRAVEL & TOURISM ECONOMY BY THE NUMBERS:

• $165 Million in annual visitor spending supports businesses throughout Sheridan County.
• More than 1,000 local jobs are directly supported by the travel and tourism industry.
• 460,000+ Overnight Visitors stay in Sheridan County each year.
• 80%+ of Visitors come from outside Wyoming, bringing new dollars into the economy.
• 53% of Visitors travel more than 400 miles to experience Sheridan County.
• 2.8 average length of stay has grown from 1.7 nights in 2015 – generating tens of millions of dollars in additional revenue for Sheridan County.
• $86.5 Million in travel-generated tax collections since 2014 has helped support infrastructure, services, and amenities.
• Digital marketing campaigns typically have an ROI of more than $70:1- generating thousands of visitor nights and millions of dollars of economic impact.
• 293:1 Return on Investment from a 2025 international marketing campaign that generated 3,841 room nights and $2.2 million in economic impact.
• Visitors accounted for 77% of retail spending in Winter 2025 – illustrating the industry’s importance year-round.
• More than 50 national and international media and marketing partnerships promote Sheridan County each year.
• 100,000+ visitors stop at the Sheridan Visitor Information Center annually, with another nearly 30,000 welcomed at Burgess Junction each summer.
• 400+ meetings annually with tour operators, travel advisors, meeting planners, and media help expand Sheridan County’s reach around the world.

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%