Casper Developers Charge 'Improvement Fee' Instead of Tax

State officials warn the fee may be improperly labeled as a tax on customer receipts.

Apr. 8, 2026 at 9:49pm

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A close-up painting of a cash register in a retail store, with warm sunlight casting deep shadows across the surface, conceptually representing the tension between private development interests and state regulations around taxation.A retail receipt showing an 'improvement fee' raises questions about transparency and legality in how private development costs are passed on to consumers.Casper Today

Shoppers at newly opened stores in Casper's Blackmore Marketplace are being charged a 2.5% 'improvement fee' by developers, which state officials say cannot legally be categorized as a 'tax' on customer receipts. Developers claim the private assessment is designed to fund infrastructure without using municipal tax dollars, but the Wyoming Department of Revenue has warned that while such fees are legal, they cannot be labeled as a tax.

Why it matters

This case highlights the ongoing debate around how developers can fund infrastructure projects, with some municipalities allowing private fees while others require public taxes. There are concerns that improperly labeling a private fee as a tax could mislead consumers and violate state laws.

The details

The 2.5% 'improvement fee' is being charged by the developers of the Sierra and HomeGoods stores in Casper's Blackmore Marketplace. Developers say the private assessment is designed to fund infrastructure improvements without using municipal tax dollars. However, the Wyoming Department of Revenue has warned that while such fees are legal, they cannot be categorized as a 'tax' on customer receipts, which is how the fee is currently being listed.

  • The new stores in Blackmore Marketplace opened recently in Casper.
  • The Wyoming Department of Revenue issued its warning about the fee labeling in April 2026.

The players

Blackmore Marketplace

A new commercial development in Casper, Wyoming.

Wyoming Department of Revenue

The state agency that oversees taxation and revenue policies in Wyoming.

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The takeaway

This case highlights the ongoing tension between developers seeking to fund infrastructure projects and state regulations around how those costs can be passed on to consumers. It raises questions about transparency, consumer protection, and the appropriate use of public versus private funding mechanisms.