39-16-107(b)(ii) and (iii) of this section shall be remitted in

39-16-107(b)(ii) and (iii) of this section shall be remitted in full by the county treasurer to the department monthly or as required by the department together with reports as required by the department. County treasurers shall be reimbursed monthly in an amount equal to five percent (5%) of the amount remitted to the department in the preceding month for deposit into the county general fund.

(j) Repealed By Laws 1999, ch. 54, § 2.

(k) Repealed By Laws 1999, ch. 54, § 2.

(m) Repealed By Laws 1999, ch. 54, § 2.

(n) Repealed By Laws 1999, ch. 54, § 2.  (o) Repealed By Laws 1999, ch. 54, § 2.

(p) The funds collected and remitted to the department under W.S. 39-16-107(b)(ii) and (iii) for use taxes imposed under W.S. 39-16-104 and transferred under W.S. 39-16-111(b)(i) and (ii) on sales of motor vehicles and trailers during each fiscal year beginning July 1, 2025 are appropriated annually to the highway fund for the operation, maintenance, construction and reconstruction of state highways. The department of revenue shall credit the highway fund the specified amounts no later than ninety (90) days after the end of the fiscal year.

ARTICLE 2 - LOCAL USE TAX

39-16-201. Definitions.

(a) Repealed by Laws 2019, ch. 186, § 2.

(b) Definitions under article 1 of this chapter apply to this article unless otherwise specified.

39-16-202. Administration.

(a) The state preempts the field of imposing tax upon sales and storage, use and consumption of tangible personal property as provided by this article. No county, city, town or other political subdivision may impose, levy or collect taxes upon sales or storage, use or consumption of tangible personal property except as provided in this section.

(b) In addition to the state tax imposed under article 1 of this chapter a county or a resort district may impose excise taxes as specified under this article.

(c) Whenever a county or resort district imposes an excise tax on retail sales of tangible personal property, admissions and services made within the county or resort district pursuant to article 2, chapter 15 of this title, the county or resort district shall also impose an excise tax at the same rate on sales made in the county or resort district and storage, use and consumption of tangible personal property in the county or resort district. The purpose of the tax is for general revenue.

(d) No tax shall be imposed under subsection (c) of this section unless the requirements of W.S. 39-16-203 have been satisfied. Satisfaction of the requirements of W.S. 39-16-203 authorizes and requires the imposition of an excise tax under this section at the same rate as the excise tax under article 2 of this chapter.

(e) A county imposing a sales tax pursuant to W.S.