The One Cent Optional Tax was first passed in 1974. The Optional One Cent is a "General Purpose" optional sales tax. This means that it can legally be used for any local government function, including large infrastructure projects, "special" projects, or general operating expenses. (The specific laws are Wyoming State Statute W.S. 39-15-203 and W.S. 39-15-204). The Optional One Cent must be re-approved by the voters every four years.
When the One Cent is collected it is then distributed to each of the local governments in Natrona County based on their respective populations. One Cent Surveys were conducted to determine the priorities of how the people believe the money should be spent.
The first One Percent funds were allocated to construct the Casper City Hall, the Hall of Justice and Fire Station No. 1 among other needed projects. Throughout the years One Cent Money has been used to help construct in whole or in part such projects as the Casper Events Center, Casper Ice Arena, Wastewater Treatment Plant Facility, Nicolaysen Art Museum, Stukenhoff Sports Shooters Complex, Fort Caspar, Platte River Parkway, Aquatic Center, as well as many other parks and recreation projects and street developments.