A specific purpose excise tax (also referred to as a SPET) is an optional tax designed to fund a specific capital project within a county or municipality. It is a sales tax for all purchases of goods and services in the county or municipality where voters have passed SPET ballot measures. It does not tax groceries. By statute, the funds generated from the 6th penny cannot be used for ongoing operational funding. Instead, the funds must be designated for a specific purpose or capital project. Unique to the 6% special purpose tax is that the tax sunsets when the funds are collected. The tax is tied to a capital project (or projects) with a specific dollar amount. Once the voter-approved revenue has been collected, the tax goes away. (Source: University of Wyoming Extension).

The proposed Cam-Plex SPET project includes the construction of several Multi-Use Indoor Arenas. This project includes a new 5,000 fixed-seat multi-use indoor facility that can accommodate concerts, sports, rodeos, and other events. Facility construction includes: Two Tandem Multi-Use Arenas Two Multi-Use Barns Shed-Row Stalls Maintenance and Storage Yard Car, Trailer, and RV Parking Green Space These capital improvements will help the Cam-Plex generate more revenue while still providing the community with affordable event space. They will also generate millions of dollars annually in indirect spending across our community. This investment is crucial to economic diversification as our energy markets continue to change.

No. The maximum tax is 1% regardless of how many SPET ballot propositions are passed. The revenue is collected and distributed according to each approved ballot measure.

Using the Wyoming Taxpayer Association’s Cowboy Family Calculator, an average family of four (two parents, two school-age children) would pay approximately $20 more per month if the 1% SPET passes. If any (or all) of the SPET (Specific Purpose Excise Tax) ballot measures passes, a family of four would see approximately a $20 increase per month in sales taxes. (Groceries are not taxed)

As a public institution, the Cam-Plex is entirely funded by the City of Gillette and Campbell County. The Cam-Plex Project SPET is an important infrastructure investment to ensure Cam-Plex remains a quality local resource and amenity. It is a responsible investment for our community because the project will help strengthen and diversify our local economy and provide nearly $1 billion in revenue over the next 30 years.

The Cam-Plex is one of Campbell County’s key community amenities and provides our community with financial benefits. This capital project will elevate the facility and provide nearly $1 billion in revenue over the next 30 years. Cam-Plex is a true multipurpose event facility providing space for community gatherings (non-profit fundraisers, local graduations, etc), western heritage events (agriculture, equestrian, livestock), entertainment, and non-local economic impact-generating event activity. If we do not invest in Cam-Plex, the facility revenue will continue to decline and the positive financial impacts our community receives will dwindle.

The financial benefits of Cam-Plex extend far beyond the entity’s balance sheet. Yes, the Cam-Plex operates at a deficit; however, community entities like event centers are created to generate both direct and indirect revenue. The current facility generated $18 million in indirect economic spending in fiscal year 2021 and generates $400,000 to $500,000 in sales tax revenue annually. That is significantly more money generated for our community than is shown on the operations balance sheet. Given the current rates and prices, Cam-Plex is an important community resource that is accessible to nearly everyone. With the capital project improvements, Cam-Plex will be able to generate more revenue. If Cam-Plex becomes a self-funding entity, the space will become prohibitively expensive for most residents. Communities build places like the Cam-Plex for direct financial benefits as well as the millions of dollars these spaces generate for other businesses and the community at large through sales tax. It is important to consider all the revenue Cam-Plex generates for our community.