Start an LLC in Lincoln County, Wyoming

Lincoln County notes for business owners

Lincoln County has the most varied lodging map on the chart. Outside the towns, lodging pays 10 percent. Alpine charges a 1 percent local lodging tax for 11 percent. Afton, Cokeville, Diamondville, Kemmerer and Star Valley Ranch each charge 2 percent, for 12 percent. Two cabins a few miles apart can carry different rates, so check each property's town before you list it.

The sales rate itself is 5 percent across the county. Firewood and other retail sales follow that rate; the extra lodging percentages only apply to the room or cabin charge.

The County Clerk is on Sage Avenue in Kemmerer, at the county's south end. A cabin LLC is a good fit for a separate operating agreement that says who can book family stays for free and how rental income is split, which prevents most family disputes before they start.

Lincoln County Clerk: address and contact

The Secretary of State's county clerk list places the Lincoln County Clerk in Kemmerer. Call ahead before a visit to confirm hours.

Lincoln County sales and use tax rate

On the Department of Revenue chart effective October 1, 2026, Lincoln County (county number 12) charges 5 percent on taxable sales. On a $1,000 taxable sale, that is $50 of sales tax.

Lodging tax in Lincoln County

Lincoln County has 7 lodging rates on the chart, depending on where the room is:

• Lincoln County (outside towns): 10 percent in all (5 percent sales and use tax, 5 percent statewide lodging).
• Alpine: 11 percent in all (5 percent sales and use tax, 5 percent statewide lodging and 1 percent local lodging).
• Afton: 12 percent in all (5 percent sales and use tax, 5 percent statewide lodging and 2 percent local lodging).
• Cokeville: 12 percent in all (5 percent sales and use tax, 5 percent statewide lodging and 2 percent local lodging).
• Diamondville: 12 percent in all (5 percent sales and use tax, 5 percent statewide lodging and 2 percent local lodging).
• Kemmerer: 12 percent in all (5 percent sales and use tax, 5 percent statewide lodging and 2 percent local lodging).
• Star Valley Ranch: 12 percent in all (5 percent sales and use tax, 5 percent statewide lodging and 2 percent local lodging).

Worked example: a Star Valley family renting two vacation cabins and selling firewood

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