Fifth Cent

Fifth Cent - optional but important!     5th Cent

What is the Fifth Cent Tax?

The Fifth Cent tax is an optional tax voted on by the registered voters of Converse County every 4 years. Started in Converse County in 1963, this tax allows for an optional 5th penny to be added to the sales tax rate. With the State tax rate being 4% on every dollar, the 5th cent tax, if approved, adds 1 additional cent to the sales tax, making the tax rate for Converse County 5% on every dollar. 

The most common use of the Fifth Cent Tax is for Capital Projects within the City of Douglas.

When did the Fifth Cent Tax begin?

The Fifth Cent Tax was voted on and approved in 1963 and has been voted and approved every 4 years since.

How is the Fifth Cent Tax Paid?

The Fifth Penny Sales Tax is paid directly to merchants when making a purchase. Once the merchant has collected the tax at the point of sale, the merchant is required to submit the sales tax to the Wyoming Department of Revenue. The Department of Revenue distributes the money monthly.

How is the Fifth Cent Tax Distributed?

The distribution of this tax is based on population.

  • City of Douglas - 46%
  • Converse County - 33%
  • Glenrock - 17%
  • Rolling Hills - 3%

Who are the highest contributors to the Fifth Cent Tax in Converse County?

Currently, the highest contributors of the Fifth Cent Tax in Converse County are:

  • Mining
  • Retail
  • Wholesale

Do tourists pay this tax?

Yes! Anyone who purchases items in Converse County will pay this tax (except on exempt food).

What City of Douglas projects have been paid for by the Fifth Cent Penny?

  • Douglas Municipal Swimming Pool
  • Birch Street
  • Mesa Dr
  • Adams St
  • Pearson Road
  • Teton Way
  • Public Parking Lot (South of the Depot)
  • Olds Road (Landfill Road)
  • Washington Park Upgrades
  • Bartling Park Ball Park Lights
  • 2.5 Alley (Behind Jackalope Square)