Start an LLC in Big Horn County, Wyoming

Big Horn County notes for business owners

Big Horn County is one of the counties where the lodging rate depends on the town. Outside a town that levies its own lodging tax, a room or cabin rental pays the 5 percent county sales rate plus the 5 percent statewide lodging tax, 10 percent in all. Inside Lovell or Greybull, each town's 2 percent local lodging tax brings it to 12 percent. Check which side of the town line a rental sits on before you set prices.

The general sales rate is 5 percent everywhere in the county: 4 percent state and 1 percent general purpose option, with no specific purpose tax. That single rate keeps sales tax simple for a farm stand or shop that sells in more than one Big Horn town.

The County Clerk receives mail at a post office box in Basin, so plan on mail or a courthouse visit for recordings. For a farm or ranch LLC, the county clerk is where a deed into the company's name gets recorded after the Secretary of State files the articles; the company has to exist first, so we file the formation, then you record the transfer.

Big Horn County Clerk: address and contact

The Secretary of State's county clerk list places the Big Horn County Clerk in Basin, with a post office box for mail. Call ahead before a visit to confirm hours.

Big Horn County sales and use tax rate

On the Department of Revenue chart effective October 1, 2026, Big Horn County (county number 9) charges 5 percent on taxable sales. On a $1,000 taxable sale, that is $50 of sales tax.

Lodging tax in Big Horn County

Big Horn County has 3 lodging rates on the chart, depending on where the room is:

• Big Horn County (outside towns): 10 percent in all (5 percent sales and use tax, 5 percent statewide lodging).
• Lovell: 12 percent in all (5 percent sales and use tax, 5 percent statewide lodging and 2 percent local lodging).
• Greybull: 12 percent in all (5 percent sales and use tax, 5 percent statewide lodging and 2 percent local lodging).

Worked example: a family that farms near Greybull and wants to put its equipment and a roadside produce stand into one LLC

Entity: Wyoming LLC (W.S. 17-29). The company is formed once with the Secretary of State and can then operate anywhere in Big Horn County.

Statewide rules that apply in every Wyoming county

• Your LLC or corporation is filed with the Wyoming Secretary of State, not the county. The state fee is $100 for Articles of Organization or Articles of Incorporation.
• Trade names are registered with the Secretary of State under W.S. 40-2-101 through 40-2-111 for $100, not with a county clerk.
• Retail liquor sales are licensed by incorporated cities and towns inside their limits and by counties outside them (W.S. 12-4-101).
• Business personal property is listed with the county assessor each year by March 1; a written request by February 15 extends the date to April 1 (W.S. 39-13-107).
• The annual report and license tax ($60 minimum) are due on or before the first day of your company's anniversary month every year.
• Every Wyoming company keeps a registered agent at a Wyoming street address. Ours is $199 per year.