6th Penny Spotlight – What is the 6th Penny?

Published on April 08, 2026

Officials with the City of Cheyenne and Laramie County are currently in the process of finalizing approval of the ballot language for the 2026 6th Penny.

The 6th Penny will be on the ballot for the August 2026 primary election.

Over the next couple months, the City of Cheyenne will offer information about the 6th Penny process and each City project that will be on the ballot in August.

What is the 6th Penny?

The 6th Penny is a county-wide one-cent sales tax that funds specific projects. These projects are placed on a ballot and voters decide whether or not to approve the projects.

Once approved, the sales tax is collected until all the voter-approved projects are funded to their authorized levels, and then the tax expires. The sales tax is applied countywide and is paid by anyone making a purchase in Laramie County, including visitors and tourists. Elected officials can then develop a new list of projects to send to voters for consideration.

This sales tax is officially known as the Specific Purpose Option Tax. It is generally called the 6th Penny because it represents the sixth cent of sales tax on a $1 purchase (Wyoming’s statewide 4% sales tax (first four pennies) + Local 1% General Purpose Option Tax (5th Penny) + Local Specific Purpose Option Tax (6th Penny)).

In Laramie County, the 6th Penny tax has been in effect for decades and has funded projects including new fire stations, Cheyenne’s Public Safety Center, the Laramie County Library, the Greater Cheyenne Greenway, improvements to the Cheyenne Regional Airport, new parks, Downtown improvements, bridges and other road projects, and many other amenities.

How are 6th Penny projects chosen?

Before any projects are considered for the ballot, Laramie County officials determine a set total amount they expect the tax to collect over a period of time, typically five years. County officials indicate to cities, towns, and special districts how much of the total tax they can have for projects specific to their areas.

Laramie County; the City of Cheyenne; the towns of Albin, Burns, and Pine Bluffs; the Laramie County Library; and Laramie County’s fire districts and special districts are all eligible to contribute projects to be placed on the ballot.

For 2026, County officials have capped the 6th Penny ballot at around $170 million. The City of Cheyenne’s share of that ballot totals $74.25 million.

For the City of Cheyenne, projects are chosen by the Governing Body (City Council and the Mayor) and draw from information received from departments about current community needs. The City also conducted a survey about potential projects that allowed residents to provide community input.

The list of City projects that will appear on the 2026 ballot is available at www.cheyennecity.org/6thpenny.

Do other communities have a 6th Penny?

Other counties and cities in Wyoming also use a 6th Penny. As of April 2026, Albany, Carbon, Hot Springs, Niobrara, Platte, and Sheridan counties have 1% specific purpose option taxes. The City of Casper has a municipal 1% option tax, and Teton County has a 2% option tax. A list of current sales taxes is available on the State of Wyoming’s Excise Tax Division website.

Communities in many other states also have variations of specific purpose option taxes, such as the MAPS program in Oklahoma City.

Where can I find more information?

Additional information about the 2026 6th Penny can be found online at www.cheyennecity.org/6thPenny.