Doing Business in or Near Yellowstone and Grand Teton: Commercial Use Authorizations, the 3 to 5 Percent Fee and BLM and Forest Permits

October 29, 2026

Guiding tours, leading photo workshops or running a service inside Yellowstone or Grand Teton requires federal permission on top of your Wyoming paperwork. The National Park Service issues Commercial Use Authorizations (CUAs) for these activities, and the Bureau of Land Management (BLM) issues special recreation permits on public land. About 48 percent of Wyoming is federal land, so these permits affect a large share of the state's outdoor businesses.

This guide covers the order most operators follow. It is informational content, not legal or tax advice. The fees and deadlines below come from the agencies named, but agencies revise their rules, so confirm each number before you pay or commit. For complicated ownership, tax or liability questions, consult a qualified Wyoming attorney or CPA.

What you will need before you start

• A written description of each activity: route or location, clients per trip, vehicle sizes and trips per season.
• A gross receipts estimate for the season, because Yellowstone's management fee is calculated on gross receipts.
• Your entity's formation documents, or the $100 filing fee for Articles of Organization (LLC) or Articles of Incorporation (corporation).
• A Wyoming registered agent with a physical street address in Wyoming.
• A Department of Revenue sales and use tax account at https://excise-tax-div.wyo.gov/ if you make taxable sales, with its $60 non-refundable application fee.
• Your state outfitter license ($600), if your activity requires one.
• Access to the NPS COARS reporting system, which handles Grand Teton applications and Yellowstone annual reports.

Step 1: Confirm which federal permit your activity needs

A CUA authorizes a business to provide a commercial service on park land. Yellowstone offers activity-based and service-based CUAs. Grand Teton and Rockefeller Parkway run their own application cycle. Concessions are a separate type of contract, so determine whether your operation fits a CUA before you spend money on applications. Read the park's activity list closely. Grand Teton's list includes guided interpretive tours, bicycle tours, youth day hiking, photo workshops and dude-ranch amenities. If your activity is not on a list, ask the park before you apply.

The Wyoming outfitter license is separate. It does not replace a park authorization, and a park authorization does not replace the state license.

Step 2: Register your entity with the Wyoming Secretary of State

Wyoming has no general state business license. Your core state filing is the entity registration through WyoBiz, which you can start at https://wyobiz.wyo.gov/Business/RegistrationInstr.aspx. For an LLC:

• File Articles of Organization for $100. Online filings are active as soon as they are complete. Paper filings take up to 15 business days.
• Include 'Limited Liability Company' or an approved abbreviation such as LLC in the name. Check availability on the WyoBiz filing search first. Names beginning with the letter A must be filed on paper.
• Pay the annual report (annual license tax) each year. It is $60, or two-tenths of one mill ($.0002) on all assets located and employed in Wyoming, whichever is greater. It is due the first day of the anniversary month of formation and may be filed up to 120 days early. An entity not paid within 60 days of the due date is subject to administrative dissolution.
• Maintain a registered agent with a physical Wyoming street address, including any suite number. A drop box does not qualify, and a PO box only works in addition to a physical address.

Corporations file Articles of Incorporation for $100 and pay the same annual report. A name reservation costs $60 for 120 days, and it is available on paper only. Wyoming levies no corporate income tax, personal income tax or franchise tax.

Step 3: Open a sales and use tax license if you make taxable sales

If you sell taxable goods or services, register with the Wyoming Department of Revenue, Excise Tax Division, at https://excise-tax-div.wyo.gov/ before you collect tax. The state sales tax rate is 4%. County option taxes and resort district taxes are added on top, and Wyoming has no city sales tax. County rates change quarterly, so always date any rate you quote and check the Department of Revenue rate chart. The chart effective October 1, 2026 shows Teton County at 7% and Park County at 4%. Confirm how those figures combine with the state rate for your sales.

Sales tax applies to goods and a specific list of services. Meals and prepared food, lodging, admissions, alcohol and repair of personal property are taxable. Tour fees may be taxable admissions, so ask the Department of Revenue how your pricing is treated. Lodging you provide, such as dude-ranch cabins, also carries a 5 percent lodging assessment. Wyoming issues no resale certificate, so when you buy goods for resale, you give your seller a signed certificate.

Step 4: Check workers' compensation with the Department of Workforce Services

Workers' compensation in Wyoming is a monopolistic state fund run by the Department of Workforce Services. Coverage is compulsory only for listed extrahazardous industries. Sole proprietors, partners, officers and LLC members are excluded unless they elect coverage. Ask the Department of Workforce Services whether your activity is on the list and what you must do if you hire guides or other staff.

Step 5: Renew your outfitter license if your activity requires one

The Wyoming outfitter license costs $600, and its renewal is due December 1, 2026. Manage it at outfitters.wyo.gov. This license is separate from any park or BLM authorization, so holding it does not give you park access.

Step 6: Apply for a Yellowstone Commercial Use Authorization

Yellowstone CUAs come in two types, each with its own fee structure:

Type	Term	Application fee
Activity-based	Up to one year	$350 for the first application of a season, $250 for each later application in the same season
Service-based	Up to two years	$350, non-refundable

Yellowstone also charges a management fee on gross receipts: 3% under $250,000, 4% on $250,000 to $500,000, and 5% above $500,000. The application fee is credited against the management fee, so it is not an additional charge on top of it. For example, $200,000 in gross receipts falls in the 3% tier and produces a $6,000 management fee before the credit. The published tiers do not say whether the rate applies to the full amount or only to each band. Confirm that with the park before you budget, because the difference grows at higher receipts.

Each year you must report gross receipts, trips and visitors in COARS. The CUA page says the report is due January 31, but the annual reporting page says February 28. Do not guess. Confirm the date with the park at [email protected], and calendar the earlier date until you have an answer.

Step 7: Apply for a Grand Teton and Rockefeller Parkway CUA

Applications for 2027 CUAs run from November 3, 2026 to April 1, 2027, and they are submitted only through COARS. Review the current rules at https://www.nps.gov/grte before you write your proposal. The published limits include up to 14 clients on guided interpretive tours and vehicles with up to 15 passengers. Three rules shape how you run and market the business:

• Clients age 16 and older pay park entrance fees.
• You may not use the NPS arrowhead emblem.
• You may not sell or advertise inside the park.

Confirm the application and management fees with the park before you budget, since this guide does not list them.

Step 8: Secure BLM, Forest Service and other land manager permits

Commercial operations on BLM land generally need a special recreation permit. Under Title III of the EXPLORE Act, the provider chooses one of two payment methods: either the greater of a $130 minimum annual fee or $7 per person per day, or 3% of adjusted gross receipts. The $130 minimum applies under either method. For example, 500 client days at $7 each comes to $3,500, which is well above the minimum.

Timing and rules for Forest Service, Wyoming State Lands and Game and Fish land vary by office. Contact each local office early and ask for its application windows and requirements before you commit to a route or season.

Step 9: Get the local city or town license

Wyoming has no general business license, and counties issue no business licenses. Only cities and towns may issue them. If you operate from Jackson, Cody or another community, ask the city clerk which license your activity requires. Counties handle land use, building, septic and liquor matters, so a county office may also be involved. If you plan to serve alcohol, note that retail liquor licenses are population-quota licenses issued by cities, towns and counties, so quotas can limit availability.

Common mistakes to avoid

• Treating the state outfitter license as park permission. It is separate.
• Missing the Grand Teton window, which closes April 1, 2027, or submitting outside COARS.
• Calendaring one Yellowstone report date without confirming whether it is January 31 or February 28.
• Assuming the Yellowstone application fee is extra. It is credited against the management fee.
• Budgeting the management fee without checking how the 3% to 5% tiers apply.
• Selling or advertising inside Grand Teton, or using the NPS arrowhead.
• Assuming your entity name is available without checking WyoBiz, or forgetting the annual report.
• Quoting a county sales tax rate without a date.

What to expect

Operators who gather their entity, tax and activity details before applying often find the park and BLM paperwork easier to complete. The park and BLM set their own review timelines, which can vary, so plan with buffer time. Activity-based CUAs can run up to one year and service-based CUAs up to two years, which may help you plan multi-season work. Track gross receipts, trips and visitors from the first day of operation, since those figures feed the Yellowstone annual report and the management fee calculation. These steps may help you prepare for federal permitting, but they do not guarantee approval.

Key dates at a glance

Item	Date or timing	Confirm with
Outfitter license renewal	December 1, 2026	outfitters.wyo.gov
Grand Teton 2027 CUA applications	November 3, 2026 to April 1, 2027	NPS COARS
Yellowstone CUA annual report	January 31 or February 28	[email protected]
Wyoming LLC annual report	First day of anniversary month, $60 minimum	Wyoming Secretary of State
County sales tax rates	Change quarterly; chart effective October 1, 2026	Department of Revenue

This article is informational and is not legal or tax advice. Permit terms, fees and deadlines change, so verify each one with the agency before you act, and consult a qualified attorney or CPA for complex situations.