Start an LLC in Carbon County, Wyoming

Carbon County notes for business owners

Carbon County carries both optional county taxes, so retail sales pay 6 percent. Lodging adds 5 percent statewide and 2 percent local, for 13 percent. A highway business that sells fuel, food and rooms should set up each line correctly in its point-of-sale system from day one, because the room rate is taxed at more than twice the effective rate of a candy bar's state share.

A common setup for a business like this is two LLCs: one that owns the real estate and leases it, and one that runs the store. Each pays its own $100 formation fee and its own annual report, with a $60 license tax unless its Wyoming assets top $300,000. The property LLC may cross that line, so we run the license tax calculator with you before the first report.

The Carbon County Clerk takes mail at a post office box in Rawlins. Deeds moving the land into the property LLC are recorded there after the Secretary of State has filed the LLC's articles.

Carbon County Clerk: address and contact

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

Carbon County sales and use tax rate

On the Department of Revenue chart effective October 1, 2026, Carbon County (county number 6) charges 6 percent on taxable sales. On a $1,000 taxable sale, that is $60 of sales tax.

Lodging tax in Carbon County

One lodging rate applies across Carbon County:

• Carbon County: 13 percent in all (6 percent sales and use tax, 5 percent statewide lodging and 2 percent local lodging).

Worked example: a truck stop and convenience store along the interstate that the owner wants separated from the land it sits on

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