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Board reviews GPET revenues and discusses timing for comprehensive plan update

December 31, 2025 | Sheridan County, Wyoming


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Board reviews GPET revenues and discusses timing for comprehensive plan update
Sheridan County commissioners received a six‑month update on the General Purpose Excise Tax (GPET) and considered near‑term spending options during the Dec. 29 meeting.

A presenter reported December GPET collections of $1,701,006.26, up roughly 9.5% from the same period last year, and projected roughly $3.1 million by the end of the cycle assuming zero growth. The presenter said a surplus of about $322,000 remains after allocations and suggested potential uses, including paying $200,000 toward a new ambulance or funding a county comprehensive plan update. “If you do nothing, then this rolls over to the general fund as of June 30,” the presenter said, describing the choices the board faces.

Mark Reed, county planner, outlined the comprehensive plan timeline and costs: a full update could take 16–18 months; the last full rewrite was in 2008 and a 2019–20 update cost substantially less. Reed said inflation and the loss of a local project manager likely increase costs and estimated a major update could reach roughly $300,000 in today’s dollars; smaller recent updates were around $75,000.

Commissioners debated priorities. One commissioner recommended buying the ambulance first and monitoring revenues for several months; another recommended prioritizing the plan to avoid further community frustration and preserve grant eligibility. Several commissioners suggested issuing an RFP to test market costs before committing funds.

No final allocation was approved at the meeting; staff were asked to consider timing, RFP options and coordination with the upcoming joint city‑county meeting in January.

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