The Marbleton Town
Council heard the news that the town has to
return tax money distributed last year and
recalled after a company wrongly paid states
sales taxes in Sublette County.
Town Clerk Shannon McCormick explained
to Mayor Jim Robinson and councilmembers
Jeff McCormick, Roger McMannis,
BJ Meador and Mack Bradley that Badger
Daylighting had wrongly paid taxes to the
state and county for equipment that was never
After Sublette County was told by the Department
of Revenue it needed to return more
than $1.6 million in tax revenues, commissioners
agreed that each municipality would
be on the hook for its share.
Marbleton’s share is $168,381.06, about
twice as much as Big Piney at $85,478.78.
Mayor Robinson said, “Badger Daylighting
was tagging all of its trucks in Wyoming
and therefore paid taxes in the county. Our
share is $168,381 and change.”
McCormick said Sublette County Treasurer
Emily Paravicini advised her that the town
could undertake a five-year payment plan to
the Department of Revenue.
“How does all this work?” Robinson asked.
“I’m not sure,” McCormick said. “Big Piney’s
not sure. We owe the state and the county
owes the state.”
Bradley asked if Badger had a tax
Town Attorney Thayne Peterson said the
whole situation “throws me.”
“This was Badger’s manipulation,” he
said. “I would recommend at this point in time
setting up a payment schedule and contact the
Attorney General’s Office and see if this is in
the works or if they are giving up.”
Robinson asked why the town or county
funds should be returned to the state. “My
wish at this time is to table this and do our
McMannis said he felt the same way. “It’s
a manipulation by Badger – I think Badger
should be liable for it.”
Meador said he understood Badger paid
the county’s lower 4-percent sales tax and did
not get license plate tags here, with the vehicles
not being in Sublette County.
“And we got caught in it,” Meador said.
Bradley suggested, “Let’s talk to the county
and see where they’re at and let’s table this.”
The motion to table was made, seconded
and approved by all five.
Paravicini explained that for several years,
Badger Daylighting wrongly paid sales taxes
on trucks to Sublette County, which forwards
the revenues to the Wyoming Department of
Revenue, which then returns portions to the
county and towns. The trucks carried Department
of Transportation apportioned plates
“There never was a taxable event in Sublette
County, no registrations in Sublette
County,” she said.
Because Badger Daylighting asked for a
refund to pay the taxes in appropriate states,
the Department of Revenue repaid the company
and the county and towns will repay the
Department of Revenue.
Paravicini said she understood repaying
that revenue could be difficult and that she
wants to make sure it never happens again –
“I want verifications those trucks are in Sublette
County and request vehicle identification
number inspections by the county to be sure
they are actually here.”
In other news
• Marbleton Town Council changed its
next meeting date to Monday, Dec. 16.
• Marbleton Town Council approved its
$10 per year contract with the Sublette County
Sheriff’s Department and signed it for Sheriff
K.C. Lehr, who was present.
• The council will put off talking about
what to do with its Main Street, which runs
parallel to U.S. Highway 191, until next year.
• The council approved the first reading of
Ordinance 2019-04, a clarification of its Clean
and Orderly ordinance.
• Flicks ’N Pins manager Mike Orham
reported that teams are filling up bowling
• The council adjourned into executive session
to discuss litigation and personnel and
took no actions.