Start an LLC in Niobrara County, Wyoming

Niobrara County notes for business owners

Niobrara County charges 6 percent on sales. Lodging is 11 percent outside Lusk and 13 percent inside the town, where a 2 percent local lodging tax applies. A ranch house rented to hunters outside town pays 11 percent on the stay.

A hunting lease is a separate line of business from the cattle operation, with its own liability profile. Many ranch families put the lease business in its own LLC so a hunter's injury claim does not reach the cattle, the land or the family's personal assets. The lease LLC files its own $60 annual report each year.

The Niobrara County Clerk takes mail at P.O. Box 420 in Lusk. The county's official website, niobraracounty.org, uses a .org address rather than a .gov address, so check that you are on the domain the Secretary of State lists.

Niobrara County Clerk: address and contact

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

Niobrara County sales and use tax rate

On the Department of Revenue chart effective October 1, 2026, Niobrara County (county number 14) charges 6 percent on taxable sales. On a $1,000 taxable sale, that is $60 of sales tax.

Lodging tax in Niobrara County

Niobrara County has 2 lodging rates on the chart, depending on where the room is:

• Niobrara County (outside Lusk): 11 percent in all (6 percent sales and use tax, 5 percent statewide lodging).
• Lusk: 13 percent in all (6 percent sales and use tax, 5 percent statewide lodging and 2 percent local lodging).

Worked example: a rancher in Niobrara County adding a hunting lease business to the ranch

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