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PART I - TAX ADMINISTRATION REGULATIONS
CHAPTER ONE
GENERAL PROVISIONS
SECTION 1.1 TITLE
SECTION 1.2 REVIEW REVENUE SOURCES
SECTION 1.3 RESOLUTION TO LAY AND COLLECT
TAXES
SECTION 1.4 ADOPTION OF RULES AND REGULATIONS
SECTION 1.5 ADMINISTRATION
SECTION 1.6 DEFINITIONS
SECTION 1.7 ASSESSMENT OF TAXES
SECTION 1.8 EXCEPTION - TULALIP TRIBES
SECTION 1.9 RECORD KEEPING
SECTION 1.10 LIABLITY FOR TAXES
SECTION 1.11 NO DISTINCTION
CHAPTER TWO
VILLAGE TAX COMMISSION
SECTION 2.1 TAX BOARD ESTABLISHED
SECTION 2.2 CONDUCT OF TAX BOARD BUSINESS
CHAPTER THREE
REGULATIONS AND RULINGS
SECTION 3.1 ADOPTION OF REGULATIONS
SECTION 3.2 PROMULGATION OF REGULATIONS
SECTION 3.3 PROPOSAL OF REGULATIONS
SECTION 3.4 PUBLIC RULINGS AND ADVICE
SECTION 3.5 REQUESTS FOR PRIVATE RULINGS
SECTION 3.6 RULES OF APPEALS PROCEDURES
SECTION 3.7 COLLECTION PROCEDURES
SECTION 3.8 EXAMINATION OF BOOKS AND WITNESSES
SECTION 3.9 INTERNAL POLICY MATTERS
CHAPTER FOUR
GENERAL RULES AND PROCEDURES
SECTION 4.1 ASSISTANCE AGREEMENTS
SECTION 4.2 ABATEMENT AUTHORITY
SECTION 4.3 CLOSING AGREEMENTS
SECTION 4.4 CONFIDENTIALITY RULE
SECTION 4.5 EXAMINATION AND SUMMONS
SECTION 4.6 OATHS AND AFFIRMATIONS
SECTION 4.7 EXEMPTION REQUIREMENTS
SECTION 4.8 NOTICE DEEMED EFFECTIVE
SECTION 4.9 SERVICE AND ENFORCEMENT
CHAPTER FIVE
FILING AND PAYMENT REQUIREMENTS
SECTION 5.1 GENERAL INFORMATION AUTHORITY
SECTION 5.2 INFORMATION REQUIRED BY REQUEST
SECTION 5.3 INFORMATION INCLUDED IN RETURNS
SECTION 5.4 TAXES - REPORTING PERIODS
- WHEN DUE AND PAYABLE
SECTION 5.5 PAYMENT OF TAX
SECTION 5.6 EXTENSION OF TIME FOR FILING
AND PAYMENT
SECTION 5.7 RULES FOR LIABILITIES OVER
$ 100,000
SECTION 5.8 DELINQUENT TAX RETURNS - LATE
PAYMENT - INTEREST IMPOSED
SECTION 5.9 LIMITATION ON ASSESSMENTS
- EXCEPTIONS
SECTION 5.10 DESIGNATION OF INDIVIDUAL
SECTION 5.11 REGISTRATION REQUIRED -
CERTIFICATES
CHAPTER SIX
NONCOMPLIANCE PENALTIES
SECTION 6.1 PENALTIES FOR FAILURE TO
FILE
SECTION 6.2 PENALTIES FOR FAILURE TO PAY
SECTION 6.3 PENALTIES FOR ATTEMPT TO EVADE
OR DEFEAT TAX
SECTION 6.4 CHARGES FOR ADMINISTRATIVE
COSTS
SECTION 6.5 FAILURE TO COMPLY WITH CHAPTER
SECTION 6.6 INTERFERENCE WITH ADMINISTRATION
SECTION 6.7 SUSPENSION AND FRAUD PROCEEDINGS
CHAPTER SEVEN
ASSESSMENT, LIENS, REFUNDS AND STAY OF PAYMENTS
SECTION 7.1 ASSESSMENT POWERS
SECTION 7.2 EXAMINATION PROCEDURE
SECTION 7.3 NOTICE REQUIREMENTS
SECTION 7.4 SECURITY FOR PAYMENT
SECTION 7.5 LIENS
SECTION 7.6 FORECLOSURE OF LIEN
SECTION 7.7 APPLICATION OF PROCEEDS
SECTION 7.8 RELEASE OF LIEN
SECTION 7.9 INTERFERENCE WITH FORECLOSURE
SECTION 7.10 LIABILITY OF SUCCESSOR AND
TRANSFER OF BUSINESS
SECTION 7.11 PROCEDURE FOR REFUNDS
SECTION 7.12 INFORMAL CONFERENCE
SECTION 7.13 FORMAL CONFERENCE
SECTION 7.14 STAY OF PAYMENT
CHAPTER EIGHT
COLLECTION PROCEDURES AND STATUTE OF LIMITATIONS
SECTION 8.1 COLLECTION POWERS
SECTION 8.2 TAX AMNESTY
SECTION 8.3 DELINQUENT LIABILITIES
SECTION 8.4 NO DEMAND FOR COLLECTION
SECTION 8.5 STATUTE OF LIMITATIONS
CHAPTER NINE
APPEALS
SECTION 9.1 PROHIBITION OF SUITS
SECTION 9.2 APPEALS IN GENERAL
SECTION 9.3 PROCEDURES FOR APPEALS FROM
ASSESSMENTS AND ACTIONS
SECTION 9.4 INTEREST
SECTION 9.5 STAY OF PAYMENT OF TAXES
SECTION 9.6 PROCEDURES FOR APPEALS FROM
DECISIONS OF THE COMMISSION
SECTION 9.7 PROCEDURES FOR APPEALS FROM
DECISIONS OF THE TAX COURT
SECTION 9.8 JURISDICTION OF COURTS
CHAPTER TEN
TAX RECEIPTS AND DISBURSEMENTS; MISCELLANEOUS
SECTION 10.1 TAX RECEIPTS AND DISBURSEMENTS
SECTION 10.2 DUTIES OF TREASURER
SECTION 10.3 ESTABLISHMENT OF ESCROW
SECTION 10.4 SEVERABILITY
SECTION 10.5 TEMPORARY RULE
SECTION 10.6 EFFECTIVE DATES
SECTION 10.7 REPEALS
SECTION 10.8 EFFECT OF CODE ON PAST ACTIONS
AND OBLIGATIONS
PART II - TAXES
CHAPTER ELEVEN
SALES OR USE TAX
SECTION 11.1 IMPOSITION
SECTION 11.2 RATE OF TAX
SECTION 11.3 COLLECTION
SECTION 11.4 DEFINITIONS
SECTION 11.5 FILING OF RETURN
SECTION 11.6 GENERAL ADMINISTRATIVE PROVISIONS
APPLY
CHAPTER TWELVE
LEASEHOLD EXCISE TAX
SECTION 12.1 IMPOSITION
SECTION 12.2 RATE OF TAX
SECTION 12.3 COLLECTION
SECTION 12.4 DEFINITIONS
SECTION 12.5 VALUATION
SECTION 12.6 ASSESSMENT
SECTION 12.7 EXEMPTION
SECTION 12.8 FILING OF DECLARATION
SECTION 12.9 PAYMENT OF TAX
SECTION 12.10 RECORDKEEPING
SECTION 12.11 PENALTIES FOR FAILURE
TO FILE A DECLARATION
SECTION 12.12 GENERAL ADMINISTRATIVE
PROVISIONS APPLY
CHAPTER THIRTEEN
LODGING EXCISE TAX
SECTION 13.1 IMPOSITION
SECTION 13.2 RATE OF TAX
SECTION 13.3 COLLECTION
SECTION 13.4 DEFINITIONS
SECTION 13.5 PENALTY FOR VIOLATION
SECTION 13.6 GENERAL ADMINISTRATIVE PROVISIONS
APPLY
CHAPTER FOURTEEN
REAL ESTATE EXCISE TAX
SECTION 14.1 IMPOSITION
SECTION 14.2 RATE OF TAX
SECTION 14.3 LIEN
SECTION 14.4 SELLER’S OBLIGATION
SECTION 14.5 COLLECTION
SECTION 14.6 SPECIAL RULES FOR REPORTING,
APPLICATION & COLLECTION OF TAX - REAL ESTATE EXCISE
TAX AFFIDAVIT
SECTION 14.7 DEFINITIONS
SECTION 14.8 GENERAL ADMINISTRATIVE PROVISIONS
APPLY
CHAPTER FIFTEEN
UTILITY OCCUPATION TAX
SECTION 15.1 IMPOSITION
SECTION 15.2 UTILITY OCCUPATION ACTIVITIES
SUBJECT TO TAX
SECTION 15.3 CHARGE IN LIEU OF TAX ESTABLISHED
- ANNUAL LEVY
SECTION 15.4 COLLECTION
SECTION 15.5 UTILITY OCCUPATION TAX,
WHEN DUE
SECTION 15.6 DEFINITIONS
SECTION 15.7 CELLULAR TELEPHONE SERVICE-INCOME
ALLOCATION & ADMINISTRATION
SECTION 15.8 DEDUCTIONS
SECTION 15.9 GENERAL ADMINISTRATIVE PROVISIONS
APPLY
CHAPTER SIXTEEN
BUSINESS AND OCCUPATION TAX
SECTION 16.1 IMPOSITION
SECTION 16.2 RATE OF TAX
SECTION 16.3 DEFINITIONS
SECTION 16.4 TAX ON MANUFACTURERS
SECTION 16.5 TAX ON RETAILERS
SECTION 16.6 TAX ON WHOLESALERS
SECTION 16.7 TAX ON PRINTERS AND PUBLISHERS
SECTION 16.8 TAX ON CONSTRUCTION ACTIVITIES
SECTION 16.9 REAL ESTATE BROKERS
SECTION 16.10 SQUARE FOOTAGE TAX
SECTION 16.11 TAX ON ANY OTHER ACTIVITY
SECTION 16.12 EXEMPTIONS
SECTION 16.13 DEDUCTIONS
SECTION 16.14 PERSONS TAXABLE ON MULTIPLE
ACTIVITIES - DEDUCTION
SECTION 16.15 VALUE OF PRODUCTS
SECTION 16.16 SALE IN OWN NAME - SALES
AS AGENT
SECTION 16.17 TAX PART OF OVERHEAD
SECTION 16.18 GENERAL ADMINISTRATIVE
PROVISIONS APPLY
CHAPTER SEVENTEEN
GAMBLING TAX
SECTION 17.1 IMPOSITION
SECTION 17.2 RATE OF TAX
SECTION 17.3 DEFINITIONS
SECTION 17.4 TAX PAYMENTS
SECTION 17.5 COLLECTION
SECTION 17.6 LICENSE FEE - ADDITIONAL
TO OTHERS
SECTION 17.7 GENERAL ADMINISTRATIVE PROVISIONS
APPLY
QUIL CEDA VILLAGE
TAX CODE
PART I
TAX ADMINISTRATION REGULATIONS
CHAPTER ONE GENERAL PROVISIONS
SECTION
1.1 TITLE
This Part I is called the Tax Administration
Regulations.
SECTION 1.2 REVIEW REVENUE SOURCES
The Commission will review all of the sources of wealth and
income within the Consolidated Borough of Quil Ceda Village
and the possible revenues from the taxation of those sources.
SECTION 1.3 RESOLUTIONS TO LAY AND
COLLECT TAXES
The Commission from time to time will submit to the Quil
Ceda Village Council proposed resolutions to lay and collect
taxes on property both tangible and intangible, on income
from whatever source derived, and on sales, inventories,
and other measures of economic activity or engagement within
the Consolidated Borough of Quil Ceda Village. The Commission
will oversee tax policy and the administration of the tax
laws; and, the Commission will present what recommendations
it may have regarding the wealth, income, and revenues of
the Consolidated Borough of Quil Ceda Village and the fiscal
policy of the governing body of the Consolidated Borough
of Quil Ceda Village.
SECTION 1.4 ADOPTION OF RULES AND
REGULATIONS
The Commission will adopt such other rules and regulations
as it deems necessary for its proper functioning, to interpret
and execute its authority, to interpret and enforce the tax
laws, to establish the manner and means for compliance with
those laws, and to set forth the requirements for the administration
of taxes and the general tasks and responsibilities of the
Commission and its offices.
SECTION 1.5 ADMINISTRATION
The Village Council is empowered to administer the tax laws
of the Consolidated Borough of Quil Ceda Village by (see
____ of the Village Charter ) and, to that end, will adopt
rules and regulations, both substantive and procedural, orders
implementing its decisions, rulings, and instructions, such
as may be necessary to the proper and efficient administration
of those laws.
SECTION
1.6 DEFINITIONS
Subject to additional definitions contained in the subsequent
paragraphs of this or other Chapters of the Quil Ceda Village
Tax Code, and unless the context otherwise requires, in the
regulations and in the other Chapters of the Tax Code --
A. "Assessment date" means each January
1st.
B. "Business" means a business, as defined
in Section 11.4A.
C. "Board" means the Village Tax Board as
defined in Section 2.6.
D. “Consolidated Borough of Quil Ceda Village”,
“Quil Ceda Village” or “Village”
is a political subdivision of the Tulalip Tribes of Washington,
organized under tribal ordinance, and recognized as a political
subdivision under 26 USC § 7871.
E. "Control" means the direct or indirect
power to direct the management and policies of a person,
whether through ownership of voting securities, by contract,
or otherwise.
F. “Cost of living adjustment.” Whenever
a cost of living adjustment is required or permitted pursuant
to any Chapter of this Tax Code, such adjustment shall be
an amount equal to the amount and direction of change determined
by reference to the U.S. City Average Urban Wage Earners
and Clerical Workers Consumer Price Index (CPI) for each
12-month period ending on September 30th as published by
the United States Department of Labor. To calculate this
adjustment, the current rate will be multiplied by one plus
the annual change in the CPI.
G. "Fraud" has the same meaning as that
established in the interpretation of Section 7206 of the
United States Internal Revenue Code of 1986, as amended and
renumbered.
H. “Hearing Officer” means an official
who presides at an administrative hearing and who has the
power to administer oaths, take testimony, rule on questions
of evidence, and make factual and legal determinations.
I. "Individual" means a natural person.
J. "Person" means an individual, or any
group of individuals, however associated; it means an organization
of any kind, whether organized for profit or not and regardless
of the manner or form in which its affairs are conducted,
whether it be a sole proprietorship, partnership, joint venture,
trust, estate, an unincorporated association, a corporation,
or a government; it means any part, subdivision or agency
of any of the foregoing; and, it means any combination of
individuals or organizations in whatever form, e.g., partnership,
joint venture, or syndicate.

K. “QCVTC” means the Quil Ceda Village
Tax Code.
L. "Related Person" means two or more persons
owned or controlled, directly or indirectly, by the same
person and, as applied to individuals, means two or more
individuals who have a legal relationship arising out of
marriage, adoption, or blood, through the third degree of
kinship.
M. “Tax Court” means the court that hears
appeals from adverse decisions by the Village Tax Commission
about tax deficiencies; and consists of the same judge(s)
who sit to adjudicate civil disputes and administer justice
in the Tulalip Tribal Courts.
N. "Taxes" means the tax, and any interest,
penalty, or costs, imposed or assessed pursuant to this Chapter.
The term embraces all impositions by the Consolidated Borough
of Quil Ceda Village on the person, property, privileges,
occupations, and enjoyment of the people, and includes duties,
imposts, and excises.
O. “Taxpayer” means an owner, or a business,
or any other person who is liable for taxes imposed or assessed
under a Chapter of the Tax Code.
P. “Treasurer” means the officer of the
Consolidated Borough of Quil Ceda Village charged with the
receipt, custody, investment, and disbursement of its monies
or funds.
Q. “Tribal Court of Tax Appeals” means
the Tulalip Tribal Court of Appeals with special jurisdiction
to review decisions of the Tax Court; and consists of three
judges of the Tulalip Tribal Court of Appeals.
R. “Tulalip Tribal Codes” means the constitution
and bylaws and the collection of ordinances, rules or regulations
of the Tulalip Tribes.
S. “Tulalip Tribes” means the Tulalip
Tribes of the Washington organized pursuant to 25 USC §
476.
T. “Village” means the Consolidated Borough
of Quil Ceda Village, or any employee thereof, or the Village
Council of Quil Ceda Village.
U. “Village General Manager” denotes the
official within the Quil Ceda Village Council in charge of
managing the overall and day-to-day affairs of the Consolidated
Borough of Quil Ceda Village; identical with the executive
officer responsible for administering this tax code and collecting
taxes.
V. “Village Tax Board” denotes the commission
established as a part of the Executive Branch of the Consolidated
Borough of Quil Ceda Village for the hearing of appeals regarding
the administration of the taxes imposed by this Code; appointed
by the Quil Ceda Village Council but administering the Quil
Ceda Village Tax Code in its capacity as a special administrative
hearing agency.
SECTION
1.7 ASSESSMENT OF TAXES
A. The taxes imposed by Part II of this Code are assessed
for the respective period of time stated on the return filed
by the taxpayer for the period.
B. Provided, that the Village shall be authorized to assess
taxes against the taxpayer and that such assessments are
presumed to be correct:
(1) When it appears that a return filed, or a payment made,
by a taxpayer does not correctly reflect the tax due under
this ordinance, the Village shall assess the taxpayer for
the deficiency, interest, penalties and cost.
(2) When no return has been filed, the Village is authorized
to estimate the tax due and issue a binding notice of assessment
of the tax, interest, penalties and costs. This assessment
may be re-determined only through an appeal and upon a showing
that it is clearly erroneous. If a taxpayer fails to provide
information within his/her possession or control which is
relevant to a determination of the value of a lease or of
any taxes due, which is required to be provided under this
Tax Code, and he/she is required to provide under this Chapter,
the Village is authorized to proceed to determine the value
or make an estimate of the tax due and issue a binding notice
of assessment of the tax, interest, penalties and costs.
The Village will make the estimate on the basis of the best
information it finds readily available. This assessment shall
be binding on the taxpayer unless it is shown, that the estimate
on the basis of the best information available to the Village,
was clearly erroneous or unless the Village for other good
cause shown relieves the taxpayer from the operation of this
Section. Any taxes assessed shall become the liability of
the taxpayer on the due date. If the taxpayer is a corporation,
trust, or part thereof, then the corporation or trust shall
be liable for the taxes. If the taxpayer is an association,
joint venture, partnership, or a part thereof, then all of
the associates, participants, or partners, both general and
limited, shall be jointly and severally liable for the taxes.
Subject to alteration by agreement between them, any associate,
participant, or partner shall have the right of contribution
from any associate, participant, or partner for its proportionate
share of taxes paid and shall have a lien on the interest
of any such other for said taxes paid.
SECTION 1.8 EXCEPTION - TULALIP TRIBES
Nothing in this Tax Code shall be construed as imposing a
tax on the government of the Tulalip Tribes or any wholly
owned subdivision or economic enterprise of the government
of the Tulalip Tribes unless the governing body of the Tulalip
Tribes permits such taxation pursuant to tribal law. Subdivisions
or economic enterprises, which are partially owned by the
government of the Tulalip Tribes, shall not be taxed with
regards to the tribally owned portion of the subdivision
or economic enterprise unless the governing body of the Tulalip
Tribes permits such taxation pursuant to the tribal laws.
SECTION
1.9 RECORD KEEPING
A. Every business as defined in Section 11.4A shall keep
full and true records of the gross receipts for each period
in accordance with regulations.
B. In the case of a business which is part of a corporation,
partnership, association, joint venture, trust, or part thereof,
separate accounting records for that business must be maintained.
C. Records required to be kept under this Section must be
preserved for six years beyond the time payment of the tax
is made, or if no payment is due, for six years beyond the
end of the period to which the records relate.
SECTION 1.10 LIABILITY FOR TAXES
Taxes assessed are the liability of the taxpayers.
A. Owners of a lease. Owners of an interest in a lease
shall be jointly and severally liable for the taxes assessed
with respect to the lease. The Village in its discretion
may relieve one or more of them from personal liability if
it determines that the taxes are adequately secured by the
lease, the personal liability of the remaining owners, or
any bond it may require to be posted.
B. Part of another. If a taxpayer is a corporation
or a trust or a part thereof, then the corporation or trust
shall be liable for the taxes. If a taxpayer is an association,
joint venture, or partnership, or a part thereof, then all
associates, participants, or partners both general and limited,
shall be jointly and severally liable for the taxes.
C . Right of contribution. Subject to alteration by
agreement between them, any owner, associate, participant,
or partner shall have a right of contribution from any other
owner, associate, participant, or partner for its proportional
share of taxes paid.
SECTION 1.11 NO DISTINCTION
No provision in this Tax Code will be construed as imposing
a tax which makes a distinction on the basis of whether the
person on which the tax is imposed is a member of the Tulalip
Tribes of the Washington or the taxable property or person
is owned or controlled by a member of the Tulalip Tribes
unless the governing body of the Tulalip Tribes permits such
distinction pursuant to tribal law.
CHAPTER TWO
VILLAGE TAX BOARD
SECTION 2.1 TAX BOARD ESTABLISHED
The Village Tax Board is established as a part of the Executive
Branch of the Consolidated Borough of Quil Ceda Village.
The Board shall consist of three members who shall be appointed
to two-year terms by the Village Council of Quil Ceda Village.
The Tax Board shall consist of at least one member formally
trained in finance or accounting, and one member formally
trained in law.
SECTION
2.2 CONDUCT OF TAX BOARD BUSINESS
The business of the Tax Board will be conducted by all of
its members, at meetings duly called by its presiding officer.
A. Quorum. A quorum shall be all members and any substantive
action must be taken by the affirmative majority vote of
all members.
B. Delegation. The Board members may delegate specific duties
among themselves.
C. Resolution. Any design or substantive action of the Tax
Board will be recorded in a written resolution certified
by all the members.
CHAPTER THREE
TAX REGULATIONS AND RULINGS
SECTION 3.1 ADOPTION OF
REGULATIONS
The Village Council from time to time will adopt and promulgate
regulations, in accordance with the rules in this Section
and Section 3.2.
A. Formal Adoption. Regulations will be adopted in a resolution
by a majority vote of the Village Council.
B. Manner of Amendment. Regulations will be amended in the
same manner as they are adopted and promulgated.
C. Proposed Regulations. See Section 3.3 regarding procedures
for the proposal of regulations.
SECTION 3.2 PROMULGATION
OF REGULATIONS
Following their adoption by the Village Council in accordance
with § 3.1A, regulations will be promulgated according
to these rules.
A. Notice Required. Regulations will be effective only upon
the publication of a notice in accordance with subsection
B.
B. Publication Defined. Publication means the publishing
of a notice in the publication media used by the Quil Ceda
Village for three consecutive publications and the sending
of the notice by mail to designated individuals on the basis
of a registration list which is reasonably current. The notice
will identify or otherwise describe the subject regulations.
C. Effective Dates. Tax regulations become effective thirty
(30) days after the first publication of the notice or on
the dates otherwise specified therein.
D. Availability of Text. A copy of the regulations will be
filed and made available for public inspection at the office
of the Village General Manager and will be mailed to any
person making a written request at that person’s own
expenses.
SECTION
3.3 PROPOSAL OF REGULATIONS
The Village Council may publish proposed regulations in order
to provide interested parties an opportunity to comment.
Notice of the proposal will be published and the text made
available according to Section 3.2. The notice will invite
written comments and give a deadline for their submission
not less then thirty (30) days after the first publication
of the notice. The Village Council may choose to hold a public
hearing on regulations proposed. It will also announce the
time and place at which oral testimony will be heard.
SECTION 3.4 PUBLIC RULINGS
AND ADVICE
The Village Council, from time to time, may publish general
rules, procedures, and advice for the information and guidance
of taxpayers and, in preparation, may inquire of persons
regarding relevant facts, comments and proposals, providing
such persons a reasonable time for their submission. Notice
of rulings and advice will be published and the text made
available pursuant to Section 3.2.
SECTION 3.5 REQUESTS FOR PRIVATE
RULINGS
In connection with determining obligations under this Tax
Code, a taxpayer or his representative may request a Private
Ruling.
A. Authority. The Village Council has discretionary
authority to issue declaratory rulings concerning the validity
or application of the tax laws, the regulations, and other
rules with respect to any property or person. This discretion
will be exercised in light of all the relevant circumstances,
including the business or other reasons that motivate the
transaction or request, and with a view to issuing rulings
to an extent consistent with the proper and efficient administration
of the tax laws; except, that no ruling will be given in
any matter already under examination or appeal.
B. Form of Request. The request must be made in writing
to the office of the Village General Manager. It must state
with particularity the ruling sought, and must contain a
full statement of the facts relied upon, together with any
information and documents necessary to present those facts.
C. Effect. Private rulings are binding on the Village
Council with respect to the facts and issues presented and
ruled upon, but only as to the subject property or the person
requesting the ruling.
SECTION 3.6 RULES OF APPEALS PROCEDURES
In addition to the general rules and procedures provided
in this Chapter, the Village Council may establish rules
of procedures for the conduct of administrative hearings
and appeal proceedings in an effective manner comporting
with the requirements of due process.
SECTION
3.7 COLLECTION PROCEDURES
In addition to the general rules and procedures provided
in this Chapter, the Commission may establish guidelines
and procedures for the exercise of its power to attach and
seize assets and the performance of its other collection
duties in an effective manner comporting with the requirements
of due process.
SECTION 3.8 EXAMINATION OF BOOKS
AND WITNESSES
In addition to the general rules and procedures provided
in this Chapter, the Village Council may establish guidelines
and procedures for the exercise of its investigative authority
and the conduct of inspections, examinations, and field and
office audits.
CHAPTER FOUR
GENERAL RULES AND PROCEDURES
SECTION 4.1 ASSISTANCE AGREEMENTS
The Village Council is authorized to negotiate mutual assessment
and collection assistance agreements with any other tax jurisdiction.
The agreements so negotiated will come into effect only upon
ratification by the Quil Ceda Village Council.
SECTION 4.2 ABATEMENT AUTHORITY
A. General Rule. In response to a written request
but before any court acquires jurisdiction in the matter,
or at any time when an assessment is found to be incorrect,
the Village Council may abate any part of an assessment which-
(1) is excessive in amount, or
(2) is assessed after the expiration of the period of limitation
properly applicable thereto, or
(3) is erroneously or illegally assessed.
B. Form of Request. The request for abatement must
be made in writing to the office of the Village General Manager,
state the abatement sought, and must contain a complete statement
of the facts relied upon, together with any information and
documents necessary to present those facts.
C. Compromise. Upon compromise of a liability and according
to the terms of the closing agreement formalizing the compromise,
the Village Council shall cause the abatement of the appropriate
amount of the assessment.
D. Public Record. Abatements in excess of $1,000 will
be recorded in the office of the Village General Manager in
a form available for public inspection. The record shall be
maintained for a minimum of six (6) years after the date of
abatement. SECTION
4.3 CLOSING AGREEMENTS
A. If, at any time after a final assessment of taxes, the
Village Council in good faith is in doubt of the liability
of the taxpayer for the payment thereof, it may compromise
the liability by entering into a closing agreement with the
taxpayer that adequately protects the interests of the Village,
provided that such agreement shall be subject to approval
by the Tribal Attorney of the Tulalip Tribes.
B. If entered into a closing agreement after any court acquires
jurisdiction of the matter, a closing agreement shall be
part of a stipulated order or judgment disposing of the case.
C. As a condition for entering into a closing agreement,
the Village Council may require the provision of security
for payment of any taxes due according to the terms of the
agreement.
D. A closing agreement is conclusive as to the liability
or non-liability for payment of taxes relating to the periods
referred to in the agreement, except upon a showing of fraud,
malfeasance, or misrepresentation or concealment of material
fact.
SECTION 4.4 CONFIDENTIALITY RULE
Information received by the Village Council is protected
under the following disclosure rules.
A. Public Information. Nothing in this Chapter is
intended to prevent the publication or disclosure of the
names and addresses of registered taxpayers or general information
which is otherwise in the public record or generally available
to the public upon the making of a reasonable inquiry.
B. Non-Disclosure. Information supplied by a person
in response to a request, or included in any return or form
required to be filed under this or any other Chapters, or
obtained in the course of an examination, shall not be disclosed
to third parties without the consent of the person.
C. Lawful Exceptions. It shall be unlawful for an
employee or former employee of the Village Council to reveal
to any individual other than a member or employee or legal
counsel of the Tulalip Tribes or the Village Council, any
information contained in the return of any taxpayer or any
other information about any taxpayer acquired as a result
of his or her membership of or employment by the Village
Council, except:
(1) To an authorized representative of the taxpayer.
(2) To an employee of the Quil Ceda Village Council authorized
to obtain such information for use in connection with the
government function of said employee, provided that it shall
be unlawful for the employee to reveal said information except
as permitted in this Chapter.
(3) To an employee of the government of the Tulalip Tribes
or a member of the Tulalip Tribes’ Board of Directors
authorized by to obtain information for use in connection
with the governmental function of said employee or Board
member, provided that it shall be unlawful for the employee
or Board member to reveal said information except as permitted
in this Chapter.
(4) To an authorized representative of an Indian tribe other
than the Tulalip Tribes or a state, provided that the particular
tribe or state has entered into a written agreement with
the Village Council to use the information for tax purposes
only.
(5) To an authorized representative of a federal agency according
to the terms of a reciprocal agreement for the exchange of
information.
(6) In any administrative or judicial proceeding to enforce
any act or collect taxes or in any matter in which the taxpayer
has put his own liability for taxes at issue.
(7) In compliance with an order of any court of competent
jurisdiction in which the information sought is material
to the inquiry.
(8) In recording tax liens on the property or lease of the
taxpayer or collecting taxes by levy upon the property or
rights to property of a taxpayers.
(9) In a statistical release that does not identify a specific
taxpayer or otherwise disclose information therein as being
applicable to a single taxpayer.
(10) To the extent of revealing whether a taxpayer has made
a delegation and whether a person is a delegate.
(11) To the extent of revealing the amount and basis of unpaid
taxes to the buyer or an intended buyer of the property or
business of the taxpayer.
D. Contractor. For the purposes of this Chapter, an
"employee" includes any person whose services the
Village Council has engaged, provided that such person agrees
under contract to be bound by the provisions of this Chapter,
and may include any contractor with the Consolidated Borough
of Quil Ceda Village who enters in writing into a binding agreement
with the Village Council.
E. Fine or Penalty. Any Village or tribal employee or
Board member or legal counsel who violates any of the provisions
of this Chapter shall be subject to a fine of $500, or suspension
for 30 days, or both.
F. Compliance. The Commission may further restrict the
disclosure of information by regulations and will establish
procedures for compliance with this Chapter. SECTION
4.5 EXAMINATION AND SUMMONS
A. Examination. For the purpose of an assessment or
for the purpose of determining the correctness of any return
or form, or the liability of any person for taxes, or the
liability in law or in equity of any transferee or fiduciary
of any person for taxes, or collecting any liability, or
if any person fails or refuses to file any return within
the time period set forth in this Tax Code or to make available
for examination any records required by this Tax Code, the
Village Council may proceed, in such manner as it may deem
best, to obtain facts and information on which to base its
estimate of the tax due and payable, including but not limited
to the examination of the books, records, and papers of any
such person and may take evidence, on oath, of any person,
relating to the subject of the inquiry.
B. Summons. As a means to accomplishing the foregoing,
the Village Council is hereby vested with the power to issue
subpoenas, pursuant to regulations comporting with due process,
and to summons, pursuant to regulations comporting with due
process, the person liable for the tax or required to perform
the act, or any officer or employee or agent of the person,
or any person having possession, custody or care of the books
of account containing entries relating to the business of
the person liable for tax or required to perform the act,
or any other person the Village Council may deem proper to
appear before the Village Council at the time and place named
in the summons and to produce such books, records, and papers,
and to give such testimony, on oath, as may be relevant or
material to the inquiry.
SECTION 4.6 OATHS AND AFFIRMATIONS
Any agent or employee designated by the Village Council for
that purpose is authorized to administer oaths or affirmations
and to certify such papers as may be necessary under this
Chapter.
SECTION 4.7 EXEMPTION REQUIREMENTS
The Village Council may require any person who has not designated
an individual pursuant to Section 5.10 to file an affirmative
statement of exempt status. With respect to any assessment
date or period for which a return is not filed, the Village
Council may require a person to file an affirmative declaration
that it meets the exceptions from filing, together with a
statement of the amount of any excluded gross receipts and
the facts on which the claim of exclusion is based. Upon
written request and within a reasonable time allowed, the
person must file the statement or declaration required. Failure
to comply is subject to the penalties provided.
SECTION 4.8 NOTICE DEEMED EFFECTIVE
A. Any notice or order required by this or other Chapters
to be mailed to any taxpayer may be sent by ordinary mail,
special delivery mail, personal delivery mail or other similar
delivery mail, at the discretion of the Village Council,
to the address of the taxpayer as shown by the records of
the Village Council. If no such address is shown by the records,
mailing shall be to such address as the Village Council is
able to ascertain by reasonable effort. Failure of the taxpayer
to receive such notice or order, however mailed, shall not
release the taxpayer from any obligation for any tax, increase,
penalties, or interest thereon. Public notice of a lien will
be effective as to all property and rights to property of
a taxpayer, business or person, if the lien is first duly
recorded on the taxpayer’s property.
B. The Village Council is authorized, but not required, to
mail to taxpayers forms for certificates of registration
and tax returns; however, failure of the taxpayer to receive
any such forms shall not excuse the taxpayer from making
application for and securing the certificate of registration
required, filing returns, and making payment of the tax,
when and as otherwise due and payable.
SECTION
4.9 SERVICE AND ENFORCEMENT
Summonses will be served and enforced according to the following
provisions.
A. Service of Summons. The Village Council will serve
a summons by an attested copy delivered by certified mail
or in hand to the person to whom it is directed, or leave
them at the person’s last or usual place of abode or
business. The certificate of service signed by the person
serving the summons will be evidence of the facts stated
therein on the hearing of an application for the enforcement
of the summons. When the summons requires the production
of books, records, papers, and other data, it will be sufficient
if these items are described with a reasonable certainty.
B. Enforcement of Summons. Whenever a person summoned,
neglects or refuses to obey the summons, or to produce books,
records, papers, and other data, or to give testimony as
required, the Village Council may impose the sanctions provided
by this Tax Code and may further apply to the Tax Court for
such order as it deems proper and consistent with the respective
law effective within the exterior boundaries of the Tulalip
Indian Reservation for punishment of contempt, to enforce
obedience to the requirements of the summons and to punish
the person for his default or disobedience.
CHAPTER FIVE
FILING AND PAYMENT REQUIREMENTS
SECTION 5.1 GENERAL INFORMATION AUTHORITY
The Village Council, to the extent is deems practical, will
inquire after and concerning all persons owning or having
the care and management of any property with respect to which
any tax is imposed and all persons who may be liable for
any tax due to the Consolidated Borough of Quil Ceda Village.
SECTION 5.2 INFORMATION REQUIRED
BY REQUEST
The Village Council may require of any and all persons owning
interests in a lease, sublease, or any interest in land or
building granted by the Tulalip Tribes or the Consolidated
Borough of Quil Ceda Village who are engaged in business
or other activity within the Consolidated Borough of Quil
Ceda Village, or are otherwise subject to its jurisdiction,
such information as the Commission may deem relevant and
material. Upon a written request and after an adequate opportunity
to comply, those persons must provide the information required.
Failure to comply with a request for information is subject
to the penalties provided in this and other Chapters.
SECTION
5.3 INFORMATION INCLUDED IN RETURNS
Forms to be filed pursuant to this Chapter will be provided
by the Village Council, and the information to be included
in or filed with the forms will be prescribed in instructions
and regulations. Any filing may be prepared on a clear copy
of the official form.
A. General. A form will clearly identify the tax and
the assessment date or period (if any) and provide for the
name of the taxpayer for which it is filed, the calculation
of the base on which tax (if any) is computed, and the disclosure
of methods underlying the calculation.
B. Additional Information. Additional information
may be required, sufficient to establish the qualification
for any exclusion or deduction claimed in the base, or to
disclose the details of transactions.
C. Supplemental Material. Supplemental documents may
be required. Statements filed with any federal, state, or
local authority, which contain information substantially
similar to that required herein, may be attached to the form
to clarify or support an entry, to disclose a method, to
establish a qualification, to provide detail, or as otherwise
appropriate. Such statements and other materials must be
clearly identified, be referenced to the corresponding entry
on the form, and be reconciled to the information therein.
D. Attachments. Any additional information, supplemental
material, or other attachment filed with a form is deemed
a part of the form itself.
E. Signature. Any return, form, or other document,
which is required to be made or filed under this Chapter,
must be signed and verified by a written declaration made
under the penalties set forth in Sections 6.3 and 6.6.
SECTION 5.4 TAXES - REPORTING PERIODS
- WHEN DUE AND PAYABLE
Taxpayers and other persons filing returns and making payments
under this Chapter must comply with the following requirements:
A. Place and Address. All filings and payments must
be delivered to the office of the Village Council or be mailed
to: Quil Ceda Village Council, Quil Ceda Village, 8802 27th
Avenue N.E., Tulalip, WA 98271-9907.
B. Identification. Any payment must be clearly marked
with the identification of the taxpayer, the return or other
form, the assessment date or period, and the kind of liability
for which the payment is being made.
C. The Payee. The check or other remittance must be
made payable to the order of the Village of Quil Ceda.
D. Reporting Period. A taxpayer subject to the provisions
of this Tax Code shall report on a monthly, quarterly, or
annual basis, as the case may be, in accordance with a formula
determined by the Village Council. The General Manager shall
notify the taxpayer of such determination. The General Manager
may for good cause shown, extend the time for making and
filing any return for such reasonable additional time, as
he/she deems appropriate under the circumstances. This extension
does not affect the imposition of penalties and interest.
E. When Due and Payable. Any tax imposed pursuant
to this and other Chapters and any reports and returns required
to be filed by the taxpayer shall be due and payable on or
before the last day of the month next succeeding the end
of the reporting period covered by the return. The following
rules will apply in the determination of dates and time:
1. Due Dates. Due dates are those stated
in the Tax Code or specified in instructions, forms and notices
of the Village Council. If a due date falls on a Saturday,
Sunday, or a legal holiday, then the due date will become
the next working day.
2. Action by Mail. When a taxpayer elects to act by
mail rather than another manner of delivery, the date of
the action is determined by the postmark. For instance, mail
postmarked by midnight of the date due is timely made and
is deemed made as of that day. If self-metered mail is received
within five days, the metered date is deemed to be the postmark.
3. Computation of Interval. In computing an interval
of time and determining the day on which a period of time
ends and action is due, the first day is not counted and
the actual days - including Saturdays, Sundays and holidays
- elapsed are counted.
F. Exemption from Reporting and Filing Requirements.
Any taxpayer, who is exempt from tax pursuant to this and other
Chapters for the tax year, shall be exempt from the tax filing
requirements established in this Section. This exemption shall
not be construed to exempt a taxpayer from filing any other
taxes or fees that may be due. It shall be the responsibility
of the taxpayer to notify the Commission if he/she no longer
meets the filing exemption set forth in this Section. A penalty
of twenty-five percent (25%) of the tax due shall be added if
it is determined that a taxpayer did not fall under the exemption
thresholds set forth in Section 16.12A and failed to file pursuant
to that Section.
G. Accounting Methods. A taxpayer may file tax returns
in each reporting period with figures based upon cash receipts
only if the taxpayer’s books of account are regularly
kept on a cash receipts basis. A taxpayer who does not regularly
keep books of account on a cash receipts basis must file returns
with figures based on the actual accrual method.
H. Payment of Tax. Payment of any tax, interest, penalties
or costs may be made by legal tender under such procedures as
the Village Council may prescribe, but if such form of legal
tender so received is not paid by the bank on which it is drawn,
the taxpayer shall remain liable for payment of the tax and
for all interest, penalties, fees and costs the same as if such
payment had not been tendered. A return or remittance, which
is transmitted to the Village Council by United States mail
shall be deemed filed or received on the date shown by the post
office cancellation mark stamped upon the envelope containing
it. All returns must be accompanied by a remittance of the tax
shown to be due thereon. The Village Council may refuse to accept
any return, which is not accompanied by a remittance of the
tax shown to be due thereon. When a return is not accepted because
it is not accompanied by a remittance, the taxpayer shall be
deemed to have failed or refused to file a return and shall
be subject to the procedures provided in Sections 6.1, 6.4 and
6.5 and to the imposition of interest pursuant to Section 5.8.
The Village Council shall keep full and accurate records of
all funds received and disbursed by it. If a taxpayer is subject
to interest and/or penalties imposed pursuant to Section 5.8
and/or Chapter 6 or is subject to a partial payment agreement,
the Village Council shall apply any payment remitted by the
taxpayer for previous amounts due first to costs and fees, then
to penalties, then to interest, and then upon the current tax
due, without regard to any direction of the taxpayer. The Village
Council will then issue to the taxpayer a notice of assessment
for any unpaid tax or interest. SECTION
5.5 PAYMENT OF TAX
Payment of taxes is due at the time the return is due. The
Village Council, however, may require payment of tax on a
monthly basis in appropriate cases.
SECTION 5.6 EXTENSION OF TIME FOR
FILING AND PAYMENT
A taxpayer may file a written request for a one-month extension
of the time for filing a return, and for any payment due
with the return, subject to the requirements of the following
subsections.
A. Manner and Time of Request. The request must identify
the taxpayer, the return, and the assessment date or period
and include a statement of cause, and must be filed at the
place and by the time prescribed for the filing of the return.
B. Effect of Extension. The time for filing the return
will be automatically extended for one month. The extension
of the time for filing will also constitute an extension
of time for payment, unless expressly denied by the Village
Council. The Village Council may, in its discretion, condition
such an extension on the payment of an estimated tax or the
posting of an estimated tax or the posting of a bond or provision
of other security.
C. Additional Extension. In its discretion and for
good cause shown, the Village Council may grant additional
extensions of time of up to three months, on the basis of
a similar written request filed before an extended due date.
The Village Council may require the payment of an estimated
amount of tax or condition the grant of an extension of time
to pay on the posting of a bond or provision of other security
or the creation of a lien.
D. Property Taxes. No extension of time will be granted
for any possessory tax installment, except as provided in
Section 7.3; see also Sections 7.13, 7.14 and 9.5 regarding
a stay of payment.
SECTION 5.7 RULES FOR LIABILITIES
OVER $ 100,000
If the tax due with the return or on a specified date is
more than one-hundred thousand dollars ($100,000), the payment
must be received by the office of the General Manager not
later than the due date and the rule in Section 5.4E.2 regarding
self-metered mail does not apply. A taxpayer may remit by
wire or other direct bank transfer according to the instructions
of the Village Council.
SECTION 5.8 DELINQUENT TAX RETURNS
- LATE PAYMENT - INTEREST IMPOSED
Interest shall be imposed on any unpaid amount of tax from
the date the payment was due, without regard to any extension
of the time or stay of payment, to the date payment is received.
Interest on penalties shall accrue from and after the date
the penalty is assessed. Interest will be compounded yearly.
The annual rate of interest will be the highest rate presently
in use by the Internal Revenue Service for similar unpaid
tax amounts , plus two percent (2%).
SECTION 5.9 LIMITATION ON ASSESSMENTS
- EXCEPTIONS
A. No assessment or correction of an assessment for additional
taxes due may be made by the Village Council more than four
years after the close of the applicable tax year; except
1. against a taxpayer who has not registered as required
by this Chapter;
2. upon a showing of fraud or of deliberate misrepresentation
of a material fact by the taxpayer;
3. where a taxpayer has executed a written waiver of such
limitation.
B. In the case of any unregistered taxpayer who voluntarily
registers and in good faith attempts to report and pay all
taxes due, the Village Council shall assess taxes and interest
for a period not to exceed four years plus the current year,
but it may not assess penalties for late payment so long
as there is no evidence of an intent to evade tax. In the
event any unregistered taxpayer doing business in the Consolidated
Borough of Quil Ceda Village does not register voluntarily
within thirty (30) days of notification by the Village Council,
the Village Council shall assess all taxes due plus applicable
interest and penalties for a period not to exceed seven years
plus the current year in which the discovery is made.
C. In no case shall the limitations set forth in this Section
apply if a registered taxpayer, notified by the Village Council
of any delinquencies or nonpayment, fails to file a tax return.
SECTION
5.10 DESIGNATION OF INDIVIDUAL
Each business, as defined in Section 11.4A, must designate
and provide the mailing address of a natural person for the
purposes of notice. The Village Council may by regulation
impose requirements as to the individuals who shall be designated
under this subsection, and may require information or documentation
it deems necessary for the proper and efficient administration
of any tax to be provided with the designation.
A. More than One Tax. A taxpayer obligated to designate
under more than one Chapter must designate a single individual
as the designee for all such Chapters.
B. Joint or Common Undertakings. Participants in a
joint or common undertaking, regardless of their ownership
or agreements or the form of their organization, must designate
one individual, and if one participant is the operating agent
or charged with the management of the undertaking, the designation
must be made by that participant.
C. Additional Individuals. A taxpayer may also name
a few other individuals, not for the purpose of notice but
for information, to receive the tax publications of the Village
Council. The office of the Executive Director will keep a
reasonably current list and will be diligent in mailing to
such individuals notices, regulations, rulings, instructions,
and other information in a timely manner.
SECTION 5.11 REGISTRATION REQUIRED
- CERTIFICATES
A. Any person who engages in any business or performs any
act which is subject to the provisions of this Tax Code,
even if such person is not subject to any tax imposed thereby,
shall apply under such rules and regulations as the Village
Council may prescribe and, upon approval, receive from the
Commission a registration certificate applicable to all such
business engaged in or activity performed. A registration
fee of $50.00 shall be due at the time of filing of the application.
Such registration certificate shall be personal and nontransferable
and shall be valid as long as the taxpayer continues in such
business and pays any tax imposed by the Consolidated Borough
of Quil Ceda Village.
B. The registration fee shall be administratively adjusted
by the General Manager on January 1st of each year, beginning
on January 1st of 2004, in an amount equal to the cost of
living adjustment under Section 1.3F applicable for that
year. The amount of the registration fee so calculated shall
be rounded to the nearest $1.00.
C. In the event business is transacted at two or more separate
places by one taxpayer, a separate registration certificate
for each place at which business is transacted shall be required.
Such additional certificates shall be issued at no additional
fee. Where a taxpayer changes the nature of business conducted
or conducts additional activities upon which a tax is imposed
by Part II of this Tax Code, such taxpayer shall apply for
and receive a new registration certificate at no additional
fee.
D. Each registration certificate shall be numbered and shall
show the name, business location, mailing address and such
other information as the Village Council deems necessary.
The certificate of registration shall be posted in a conspicuous
place at the place of business for which it is issued.
E. Where a place of business of the taxpayer is changed,
the taxpayer shall notify the Village Council and upon approval
a new certificate will be issued free of charge for the new
place of business.
F. No person shall engage in any business without being registered
in compliance with the provisions of this Section.
G. If the Village Manager has determined that a registrant
has ceased to do business within the Consolidated Borough
of Quil Ceda Village, the Village Council may cancel the
registrant’s certificate of registration.
CHAPTER SIX
NONCOMPLIANCE PENALTIES
CHAPTER
6.1 PENALTIES FOR FAILURE TO FILE
If a taxpayer fails to file a return by the time due, a penalty
of ten percent (10%) of the tax due for the assessment date
or period, but not less than $100, will be assessed against
the taxpayer.
A. Additional Penalty. An additional penalty of one
percent (1%) of the tax due, but not less than $100, will
be assessed for each full month the return is overdue. The
additional penalty will not, except as to the minimum amounts,
exceed twenty-four percent (24%) of the tax.
B. Extended Return. A return filed on or before an
extended date for filing is timely filed.
CHAPTER 6.2 PENALTIES FOR FAILURE
TO PAY
A taxpayer failing to pay an amount of tax by the time due
will be assessed a penalty of five percent (5%) of the amount
of the underpayment.
A. Additional Penalty. An additional penalty will
be assessed of one-half percent (½ %) of the underpayment
for each full month payment is overdue, but not to exceed
thirty-six percent (36%) of the underpayment.
B. Extended Due Date. An amount paid on or before
an extended date for payment is timely paid.
CHAPTER 6.3 PENALTIES FOR ATTEMPT
TO EVADE OR DEFEAT TAX
A taxpayer who is under-assessed by reason of incomplete
or incorrect information provided, or any taxpayer who understates
tax imposed, through negligence or intentional disregard
of the rules and regulations (but without the intent to defraud),
will be assessed a penalty of $250, plus twenty-five percent
(25%) of the underpayment of tax.
A. Fraud Penalty. If any part of an under-assessment
or understatement of tax is shown to be due to fraud, a taxpayer
will be assessed a penalty of $500, plus fifty percent (50%)
of the underpayment of tax.
B. Party of Fraud. Any person who assists a taxpayer
in the fraud will be subject to a penalty of $500, plus twenty-five
percent (25%) of the underpayment of the tax.
Any liability arising under this Section shall be assessed
and collected as a tax imposed by this Tax Code.
CHAPTER 6.4 CHARGES FOR ADMINISTRATIVE
COSTS
A taxpayer failing to pay any taxes at the time due may be
charged for extraordinary administrative costs incurred in
collecting the unpaid amount, including attorney fees and
other costs of collection outside the jurisdiction of the
Consolidated Borough of Quil Ceda Village. These charges
will be assessed unless the Village Council for good cause
shown, relieves the taxpayer from the operation of this Section.
A. Costs. Costs will be limited to direct costs and
the out-of-pocket expenses incurred in collection efforts
beyond the ordinary office functions, duties, and notices
for collecting taxes, and the usual legal expenses for obtaining
local court judgments.
B. Cause. A mere mistake, the absence of negligence
or of intentional disregard of the regulations, or the presence
of substantial issues of interpretation, especially in the
case of a deficiency arising upon examination of a return
which was timely filed, and all surrounding facts and circumstances,
including the pattern of compliance of the taxpayer, may
be given due weight in determining good cause.
C. Notice. Upon determining any charges for costs,
the Village Council will issue a notice of assessment to
the taxpayer.
CHAPTER
6.5 FAILURE TO COMPLY WITH CHAPTER
Any taxpayer obligated to pay taxes pursuant to this or other
Chapters, to designate an individual, to file a return, to
provide information or documents or to allow access to equipment
within its possession or control, to furnish a surety bond
or other security, or to comply with the lawful orders of
the Village Council, and failing to do the same in accordance
with the provisions of this or other Chapters and any regulations
issued pursuant thereto, may have its rights to engage in
productive activity within all or some parts of the Consolidated
Borough of the Quil Ceda Village suspended, until compliance
is made or for such short a time as the Village Council may
provide. The Village Council is empowered to order such suspension,
provided that it shall first give the person to be suspended
notice and an opportunity to be heard pursuant to Section
6.7, and that any suspension may be appealed pursuant to
Section 9.6.
CHAPTER 6.6 INTERFERENCE WITH ADMINISTRATION
A. It shall be unlawful for any person, forcibly, or by bribe,
threat or any corrupt practice, to obstruct or impede the
due administration of any tax.
B. It shall be unlawful for any person willfully to fail
to comply with any subpoena duly issued pursuant to Section
4.5B.
C. It shall be unlawful for any person to commit fraud, or
knowingly to assist another in the commission of fraud, with
the intent to evade or defeat the assessment of collection
of any taxes imposed by this Tax Code.
D. It shall be unlawful for any person with knowledge and
intent to falsely verify by written declaration any return
or document.
E. It shall be unlawful for any person to remove from the
jurisdiction of the Village any property on which there is
a lien for taxes, which is effective against that person
pursuant to Section 7.5.
F. It shall be unlawful for any person in possession of or
obligated with respect to property or rights to property
which have been levied upon, to fail to surrender such property
or property rights or to discharge such obligation upon demand
by the Commission therefore, except as to any part of the
property or rights as is, at the time of the demand, subject
to an attachment or execution under any judicial process.
G. Indian Violator. Any member of the Tulalip Tribes
who violates any of the provisions of this or other Sections
shall be guilty of an offense and, upon conviction, shall
be sentenced to a term of imprisonment of not more than 180
days, or to pay a fine not to exceed $5,000.00, or both.
H. Non-Member Exclusion. Any non-member of the Tulalip
Tribes who violates any of the provisions of this or other
Sections may be excluded from the lands of the Tulalip Indian
Reservation subject to the jurisdiction of the Tulalip Tribes
in accordance with the procedures set forth in Chapters Five
to Ten of the Exclusion Ordinance No.71 of the Tulalip Tribal
Code.
I. Suspension. Any person who violates any provision
of this or other Sections, or whose employee or agents in
the course of their employment or agency violate any provision
of this Section, may have its rights to engage in productive
activity within all or some of the Tulalip Indian Reservation
suspended, either temporarily or permanently.
CHAPTER
6.7 SUSPENSION AND FRAUD PROCEEDINGS
Suspensions and the money penalties for negligence and fraud
will be imposed only by resolution of the Village Council
and upon a notice sent to the taxpayer or other person which
provides a time, not less than fourteen (14) days after the
date of the notice, when the person may appear before a hearing
officer to show cause why suspension or penalty should not
be imposed. The officer will issue findings of fact and a
recommendation and submit them and the hearing record to
the Village Council. Enforcement or collection is stayed
until the conclusion of the appeal to the Tax Board.
CHAPTER SEVEN
ASSESSMENT, LIENS, REFUNDS AND STAY OF PAYMENTS
SECTION 7.1 ASSESSMENT POWERS
The Commission is empowered to determine and assert against
a taxpayer liability for tax, interest, penalties or costs
in the following circumstances.
SECTION 7.2 EXAMINATION PROCEDURE
Upon completion of the examination of a taxpayer, the Village
Council will provide the taxpayer with a written statement
of findings for any determination which alters a liability
for tax, interest, penalties or costs, and will issue a notice
of assessment (or refund) for any amounts due (or overpayment).
If no such determination is made, the Village Council may
issue a letter stating that there is no change for the assessment
date or period examined.
SECTION 7.3 NOTICE REQUIREMENTS
A notice of assessment (or refund) will require the payment
of the amount assessed (or remittance of the refund) by a
time not less than sixty (60) days after the date of the
notice. The taxpayer must comply with the terms of the notice
and, within the time allowed in the notice, may request a
re-determination under Section 1.4B.2. Within the same time,
a taxpayer may also seek an informal conference under Section
7.12.
A. Occasions for Notice. A notice of assessment may
arise from an initial assessment of tax, from an estimate
of the tax due when a required return has not been filed,
from a deficiency in the amount of tax reported or paid determined
upon examination of a declaration, or from an application
of interest, penalties, or charges for costs.
B. Assessments binding. These assessments are binding
on the taxpayer according to the terms of the notice.
C. Overpayment. When it appears that a taxpayer has
made an overpayment, the Village Council will issue a notice
to determine and remit a refund.
SECTION 7.4 SECURITY FOR PAYMENT
Whenever necessary to secure payment of any taxes due or
reasonably expected to become due, the Village Council is
authorized to require the taxpayer to furnish an acceptable
surety bond in an appropriate amount, payable to the Village
Council and conditioned upon the payment of the taxes therein
identified no later than the date on which the liability
becomes conclusive, or to furnish other acceptable security
in an appropriate amount, and to require the taxpayer to
furnish additional security as it becomes necessary.
SECTION
7.5 LIENS
A. When a person fails to pay taxes due, after demand by
the Village Council, the amount shall be a lien in favor
of the Village against all property and property rights of
those liable under Section 11.5.
B. The lien shall arise at the time the demand is made, shall
attach to all property then owned and thereafter acquired,
and shall continue until the amount of the lien is satisfied
or released.
C. The lien shall not be effective until it is recorded on
the taxpayer’s property in a form available for inspection
by the public.
D. Provided, that with respect to a return filed, a lien
shall arise for any unpaid taxes at the time of filing without
further demand, and further provided that, if a lien is required
as a condition for granting an extension or stay of payment,
such lien shall arise according to the terms of the extension
or stay.
E. The Village Council may by regulation exempt certain property
from the operation of the lien created by this Section.
SECTION 7.6 FORECLOSURE OF LIEN
A. The Village Council may foreclose upon any or all items
of property rights or property subject to a lien for taxes
by a levy upon the same and, where such property does not
consist of money, converting the same into money by any appropriate
means including the sale thereof or placing the operation
under receivership of the business in which the property
is used; provided, that the Village Council may by regulation
prescribe the circumstances in which property or rights to
property subject to a lien may be retained to offset the
amount due, rather than being converted into money.
B. The Village Council, by regulation, may provide for the
redemption of property levied upon, within time limits and
terms specified.
C. The effect of a levy upon any person for obligations due
or payable to any business or persons liable under Section
11.5, shall be continuous from the date the levy is first
made until the liability out of which the levy arose is satisfied.
D. Any person in possession of or obligated with respect
to property or rights to property upon which a levy has been
made who, upon demand by the Village Council, surrenders
such property to the Village Council, shall be discharged
from any obligation or liability to the business or persons
liable under Section 11.5, whose property or rights to property
were levied upon.
E. The Village Council shall carry out the provisions of
this Section under regulations complying with due process,
and no court proceedings shall be required in order for it
to do so.
F. Proceedings for the sale of property, in compliance with
the regulations, shall be effective to transfer to the purchaser
all right, title, and interest therein of the business or
person whose property or rights to property were levied upon.
Provided, that where required by federal law the sale of
property shall not be final without the approval of the Secretary
of the Interior.
G. The Village Council may delegate and empower persons to
carry out the procedures of this Section, including officers
of the Tulalip Tribes’ Police Department, who shall
render assistance in this regard on request by the Village
Council.
SECTION
7.7 APPLICATION OF PROCEEDS
A. Money levied upon by the Village Council or realized from
property or rights to property levied upon, shall be applied
first to the expenses of the levy proceedings for the conversion
of property, and then to the liability of costs, penalties,
interests, and tax, in that order.
B. The balance, if any, shall be remitted to the person or
persons who have claimed and proven a legal entitlement thereto,
provided that the commission may set time limits or other
reasonable conditions on making and improving of such claims.
SECTION 7.8 RELEASE OF LIEN
A. Payment of the entire liability of the business on account
of whose liability the lien arose, shall operate to release
the lien.
B. The payment of any part of the liability shall operate
to reduce the amount of the lien by the amount paid.
C. Where a lien has been recorded and the Village Council
thereafter receives all or part of the taxes, interest, penalties
and costs giving rise to the lien, the Village Council will
immediately cause a notation of the complete or partial release
of the lien to be made in the record.
D. The Village Council may in its discretion, release liens
on certain property without payment of all outstanding liabilities,
for good cause and where the interest of the Village are
adequately protected by any other form of security.
SECTION 7.9 INTERFERENCE WITH FORECLOSURE
A. It shall be unlawful for any person to remove from the
jurisdiction of the Village any property on which there is
a lien for taxes, interest, costs or penalties, which is
effective against that person pursuant to this Chapter.
B. It shall be unlawful for any person in possession of or
obligated with respect to property or rights to property
which have been levied upon, to fail to surrender such property
rights or to discharge such obligation upon demand by the
Village Council therefore, except as to any part of the property
or rights as is, at the time of the demand, subject to an
attachment or execution under any judicial process.
C. Any person violating provisions of this Section shall
be personally liable for the value of the property removed
or rendered, or for the amount of the obligation not discharged,
not exceeding the amount for which the levy be made. Any
liability arising under this Section shall be assessed and
collected as a tax imposed by this Tax Code.
SECTION 7.10 LIABILITY OF SUCCESSOR
AND TRANSFER OF BUSINESS
A. Whenever any taxpayer quits business, or sells out, exchanges,
or otherwise completely disposes of his business or his stock
of goods to another person, any tax, interest, penalty or
costs payable by such taxpayer shall become immediately due
and payable. Any person who becomes a successor to such a
taxpayer shall be liable for the full amount of the tax,
interest, penalties and costs due and owing by the taxpayer
if such tax, interest, penalty or costs have not been paid
by the taxpayer. The successor’s liability shall be
limited to the purchase price or the fair market value of
the business purchased if no cash transaction took place.
If a person buys substantially all of the assets of a business,
that person shall withhold from the purchase price and pay
to the Village Council the amount of taxes, interest, penalties
or costs due on account of the activities prior to the purchase.
B. Any successor failing to withhold the amount of taxes,
interest, penalties or costs due, shall be personally liable
upon the value of all the property acquired. Any liability
arising under this Section shall be assessed and collected
as a tax imposed by this Tax Code.
C. No successor shall be liable for any tax, interest, penalties
or costs due from the taxpayer from whom the successor has
acquired a business or stock of goods if the successor gives
written notice to the Village Council of such acquisition
and no assessment is issued by the Village Council within
30 (thirty) days after the business’s records are made
available for audit. Thereafter, the successor shall not
be personally liable under this Section for any taxes, interest,
penalties or costs in excess of the amount stated in the
assessment, if any, or for any such taxes, interest, penalties
or costs if no assessment is made within the time required.
Nothing in this Section is intended nor shall it be construed
to prohibit the successor from engaging in business in the
Village pending resolution of the successor’s liability
in accordance with the appeal procedures set forth in Chapter
9.
D. No consent to the assignment or transfer of any lease
or other rights to engage in productive activity within the
Village shall be granted by the Quil Ceda Village Council
unless the Commission first certifies that taxes,
interest, penalties and costs arising from said activity
have been paid, or that payments have been adequately secured.
SECTION
7.11 PROCEDURE FOR REFUNDS
A. If, upon a receipt of a request by a taxpayer for a refund
of an overpayment, or on the occasion of an audit of the
taxpayer’s records, or upon an examination of the returns
or records of any taxpayer, it is determined by the Village
Council, that within a four-year period after the close of
the applicable tax year, any tax, interest, penalties or
costs have been paid in excess of the amount properly due,
the excess amount paid within such period shall be credited
to the taxpayer’s account or shall be refunded to the
taxpayer, at the taxpayer’s option.
B. Any taxpayer, who has made an overpayment, may within
one year after the overpayment was made, file a written claim
for refund with the Village Council, except that no claim
for refund need be filed if the basis therefore has already
been established under an abatement or asserted in an appeal
under Chapter 9, and provided, that an issue determined in
such an appeal may not be reopened by filing a claim for
refund.
C. The Village Council will issue a notice to determine and
remit a refund. Interest shall be added to any refund allowed
from the date the excess amount has been paid to the date
the overpayment is refunded. The interest will be computed
at the lowest rate presently in use by the Internal Revenue
Service, less two percent (2%).
D. If any overpayment arises from an action of a tribal,
federal or state agency, or any court other than in an appeal
under Chapter 9, wherein the action changes the factual basis
upon which the tax was determined and paid, the time for
filing a claim for refund will be one year from the date
of such action.
E. The Village Council may provide for a refund or credit
where taxes paid for one period thereafter require adjustment
on account of another tax for a concurrent period, which
is later determined or paid.
F. A claim may take the form of an amended return for the
period for which the overpayment was made. The return must
contain clear statement of the amount of the refund being
claimed and the facts or other basis for determining an overpayment.
G. For some overpayment, through mathematical error or other
mistake, or a verifiable change of facts, such as under paragraph
D, a taxpayer may offset against the tax due for a current
period. Forms to support and calculate such an offset will
be provided and must accompany the return, together with
a statement of the mistake or change of facts, which gave
rise to the overpayment.
H. The Village Council will determine overpayments and claims
for refunds according to its procedures. If a claim is denied
in whole or in part, the taxpayer may appeal pursuant to
Chapter 9. Appeals from the final action of the Village Council
on a claim for refund may be made only to the Tribal Court
of Tax Appeals.
I. Where the action of the Village Council on a claim for
refund under this Section, or on an appeal on a claim or
from an assessment, is then appealed, the Village Council
shall make a refund of the overpayment determined by the
order in that appeal, plus the applicable interest.
J. Provided, that if the taxpayer entitled to a refund owes
unpaid taxes, the refund shall be offset and reduced by such
unpaid amounts.
K. No refund of or credit for taxes paid shall be made or
allowed to any person by any court or agency other than as
provided in this Section.
SECTION
7.12 INFORMAL CONFERENCE
Upon a notice of assessment (or denial) of refund, a taxpayer
may request an informal conference with the office of the
General Manager to consider the basis for abatement or to
clarify issues which may form the basis of an appeal under
this Tax Code.
SECTION 7.13 FORMAL CONFERENCE
The formal conference with the office of the General Manager
is an administrative procedure for seeking abatement, or
for the review and re-determination of an assessment (or
denial) of refund preliminary to the request for an administrative
hearing.
A. Conditions Precedent. A conference may proceed
upon the basis of a notice of assessment and a timely request.
B. Time and Manner of Request. The request must be
filed within the time allowed by the notice. It should identify
the notice, declare the re-determination sought, and must
include a complete statement of the facts relied upon. The
chairperson of the conference, after an initial inquiry,
may deny the request for a conference and direct the taxpayer
to proceed to a hearing.
C. Stay of Collection. Upon a proper request for a
grant of a conference, payment on the notice will be stayed
until a time not more than thirty (30) days after issuance
of a decision.
D. Conduct of Conference. The chairperson of the conference
may confer with the taxpayer by phone or in person, or may
require the submission of additional written material and
will issue a written Conference Decision. If the result sought
is denied in whole or in part, the decision will state the
basis for the denial.
E. Request for Further Hearing. Within thirty (30)
days after issuance of the decision, the taxpayer may request
that the matters in dispute be submitted for a hearing and
review before the Tax Board.
F. Finality of Decision. If no appeal is made within
the time allowed, the decision is final and is not subject
to any appeal before the Village Council or in any court.
SECTION 7.14 STAY OF PAYMENT
After the formal conference, the taxpayer may request a stay
of payment on the Conference Decision. The request must be
based upon an intention to request a hearing and must be
filed within ten (10) days after issuance of the decision.
CHAPTER EIGHT
COLLECTION PROCEDURES AND STATUTE OF LIMITATIONS
SECTION 8.1 COLLECTION POWERS
A. The Village Council shall have full power to collect any
taxes assessed, including the power to attach and seize,
in accordance with the provisions of this Tax Code, the assets
of a branch or any property subject to lien, and any other
powers available to the Consolidated Borough of Quil Ceda
Village and the Tulalip Tribes of Washington for collection
of debts owed it.
B. The Village Council may request the Tribal Attorney of
the Tulalip Tribes to bring suit or other enforcement proceedings
in any court of competent jurisdiction.
C. Provided, that the bringing of suit or other proceedings
shall not constitute a waiver of sovereign immunity of the
Tulalip Tribes of Washington and further provided that the
Village Council shall never be compelled to assert a claim
for taxes in litigation by way of counterclaim or otherwise.
SECTION
8.2 TAX AMNESTY
The Executive Director, with approval of the Quil Ceda Village
Council, may from time to time declare periods of tax amnesty
to the extent that the Executive Director determines that
such periods of tax amnesty are likely to have the effect
of increasing revenues to the Consolidated Borough of Quil
Ceda Village. The Executive Director may promulgate rules
and procedures to implement the provisions of this Section.
SECTION 8.3 DELINQUENT LIABILITIES
All taxes, interest, penalties and costs are a debt due and
owing the Consolidated Borough of Quil Ceda Village from
the taxpayer or other person. If an assessment is not paid
when due, the Village Council may bring an action in its
own name against the delinquent party for the collection
of the liability, costs and other lawful charges thereon.
In such action, the Village Council will have the benefit
of all the laws that provide remedies against the property
or rights to the property, real or personal, of the person
liable for the assessment.
SECTION 8.4 NO DEMAND FOR COLLECTION
A notice of assessment requires the payment of the amount
by the date set forth therein; and, any amount of taxes,
which is reported in a return filed by a taxpayer and not
paid by the due date is collectible as of that date without
further notice. Absent a stay granted pursuant to this Tax
Code, the amount of the notice or the reported amount unpaid
is a delinquent liability and will be subject to a demand
for payment issued to the delinquent taxpayer to commence
collection action.
SECTION 8.5 STATUTE OF LIMITATIONS
Assessment and collection of the taxes imposed by this Tax
Code must proceed within the period of limitation established
under the circumstances set forth below.
A. Return filed. Any unpaid tax must be assessed within
six years after the return was filed, except as provided
in subsections B, C and D of this Section.
B. Fraudulent filing. If a false or fraudulent return
was filed with the intent to evade tax, no period of limitation
shall apply.
C. No return filed. Where no return has been filed,
no period of limitation shall apply.
D. Property Assessments. No period of limitation shall
apply with respect to an assessment of possessory or leasehold
interests.
E. Interest and costs. The periods of limitation set
forth above shall apply in the same manner to assessment
and collection of related interest and costs.
F. Suspension of limitations. The running of any period
of limitation is suspended during any time that the Village
Council is barred from assessment or collection by:
(1) The duration of a prohibition by any court.
(2) The duration of any appeal to the Tax Board.
(3) Any duration agreed upon between a taxpayer and the Village
Council.
CHAPTER NINE
APPEALS
SECTION
9.1 PROHIBITION OF SUITS
No suits to restrain the assessment and collection of any
tax imposed by this Tax Code shall be maintained in any court
by any person, whether or not such person is the person against
whom such taxes were assessed.
SECTION 9.2 APPEALS IN GENERAL
Any person aggrieved by the amount of any tax, interest,
penalties or costs determined by the Village Council to be
due under the provisions of this Tax Code may appeal such
determination pursuant to the procedures set forth in the
following Sections.
SECTION 9.3 PROCEDURES FOR APPEALS
FROM ASSESSMENTS AND ACTIONS
A. Appeals. Appeals from assessments and denials of
refunds shall be made first to the Tax Board according to
procedures established in regulations. The Tax Board may
provide for hearings before a hearing officer instead of
or in addition to hearings before the Tax Board as a body,
but the decision or recommendation of a hearing officer will
be binding only to the extent adopted by the Tax Board as
a final decision. The failure duly to proceed to a next required
level of review under this subsection shall constitute a
waiver of any further appeal pursuant to this Chapter.
B. Form of Appeals. An appeal must be in writing and
must contain the following:
1. The name and address of the taxpayer.
2. A statement identifying the determination by the Village
Council from which the appeal is taken.
3. A statement setting forth the grounds upon which the appeal
is taken and identifying specific errors the Village Council
is alleged to have made in making the decision.
4. A statement identifying the requested relief from the
determination appealed.
C. Time and Place of Appeals. Any appeal shall be
filed with the Tax Board no later than 30 (thirty) calendar
days following the day on which the determination of the Village
Council was mailed to the taxpayer. Failure to follow the appeal
procedures in this Chapter shall preclude the taxpayer’s
right to appeal.
D. Appeals Hearing, Hearing Record, and Burden of Proof.
(i) Appeals Hearing. The Tax Board may transmit
the appeal to a hearing officer or the Tax Board may hear
the appeal as a body. The Tax Board or the hearing officer
shall schedule a hearing date, notify the taxpayer and the
Village Council of such hearing date and shall then conduct
an appeal hearing in accordance with this Chapter and procedures
yet to be determined. At the appeals hearing, the appellant
taxpayer and the Village Council shall have the opportunity
to be heard and to introduce evidence relevant to the subject
of the appeal.
(ii) Hearing Record. The hearing officer or the Tax
Board as a body, as the case may be, shall make an electronic
sound recording of each appeal hearing unless the hearing
is conducted solely in writing.
(iii) Burden of Proof. The appellant taxpayer shall
have the burden of proving by a preponderance of the evidence
that the determination of the Village Council is erroneous.
E. Decision. Following the hearing, the hearing officer
or the Tax Board as a body, as the case may be, shall enter
a decision on the appeal, supported by written findings and
conclusions in support thereof. Provided, that in case the decision
was entered into by a hearing officer, the Tax Board has to
adopt the decision as its final decision in order for the decision
to be binding. A copy of the findings, conclusions and decisions
shall be mailed to the appellant taxpayer and to the Village
Council. The decision shall state the correct amount of the
tax, interest, penalties and costs due. SECTION
9.4 INTEREST
Interest and/or penalties shall continue to accrue on all
unpaid amounts, in accordance with Section 5.8 notwithstanding
the fact that an appeal has been filed. If the hearing officer
or the Commission as a body, as the case may be, determines
that the taxpayer is owed a refund, such refund amount shall
be paid to the taxpayer in accordance with Section 7.11.
SECTION 9.5 STAY OF PAYMENT OF TAXES
Payment of taxes, which are being appealed under procedures
set forth in this Chapter, may be stayed upon the written
request of the appellant. The stay may be conditioned on
the posting of a bond or the provision of another security,
or on the creation of a lien.
SECTION 9.6 PROCEDURES FOR APPEALS
FROM DECISIONS OF THE COMMISSION
Appeals from decisions of the Tax Board, including but not
necessarily limited to assessments, denials of refund, and
suspension orders, shall be made to the Tax Court, according
to procedures established in regulations, but in no case
may an appeal of an assessment be taken to the Tax Court
until payment of the taxes assessed, interest, penalties
and costs has first been made. A request for a writ of review
must be filed within 30 (thirty) calendar days following
the day the decision was mailed to the parties. Review by
the Tax Court shall be on, and shall be limited to, the record
created before the hearing officer or the Tax Board as a
body, as the case may be. The review shall be limited to
the determination whether the decision of the Tax Board was
not supported by the evidence, or was arbitrary, capricious,
an abuse of discretion, beyond its authority, or otherwise
contrary to applicable law. The Tax Court shall be empowered
to affirm or reverse a decision of the Tax Board, or to remand
the matter to the Tax Board for further action, and it may
stay the effect of an order suspending a right to engage
in productive activity within the Village, pending the appeal.
SECTION 9.7 PROCEDURES FOR APPEALS
FROM DECISIONS OF THE TAX COURT
The decision of the Tax Court may be appealed to the Tribal
Court of Tax Appeals by the appellant taxpayer or by the
Village Council, according to procedures established in regulations.
A request for a writ of review must be filed within 30 (thirty)
calendar days following the day the decision of the Tax Court
was mailed to the parties. Review by the Tribal Court of
Tax Appeals shall be on, and shall be limited to, the record
created before the Tax Court. The review shall also be limited
to the determination whether the decision of the Tax Court
is based on legal errors.
SECTION 9.8 JURISDICTION OF COURTS
The courts mentioned in this Chapter are vested with jurisdiction:
A. Persons. Over any and all persons subject to this
Tax Code.
B. Subjects. To hear and determine any challenge to
the validity of this Tax Code, either in general or as applied
to any person, provided that the regulations governing appeals
are complied with.
CHAPTER TEN
TAX RECEIPTS AND DISBURSEMENTS; MISCELLANEOUS
SECTION
10.1 TAX RECEIPTS AND DISBURSEMENTS
A. There is hereby created in the Village treasury the Tax
Administration Fund.
B. All monies received by the Village Council as taxes shall
be deposited immediately under appropriate procedures with
the Clerk of the Consolidated Borough of the Quil Ceda Village
Council for credit to the Tax Administration Fund.
C. Payment of claims for refund shall be disbursed from this
fund, except to the extent that there is a pertinent escrow
established pursuant to subsection E of this Section.
D. At the end of each month, the money remaining in the fund,
after the payment of refunds under subsection C of this Section
shall be transferred to the general fund or to such other
funds or the credit of such accounts, as may be provided
by regulations.
E. Notwithstanding the foregoing, the Village Council may
in its discretion, hold certain contested amounts in escrow,
or direct some balance to be maintained in the Tax Administration
Fund from month-to-month in anticipation of additional payments,
which may have to be made therefrom.
SECTION 10.2 DUTIES OF CLERK
The Clerk is authorized and directed -
A. Deposit. To credit all tax monies received from
the taxes imposed by this Ordinance to the Tax Administration
Fund.
B. Separate Accounts. To keep separate accounts for
the fund and for any escrow established within the fund.
C. Accountability and Reports. To be accountable to
the Village Council for the accounts and their disposition,
by regular and timely reports to the office of the General
Manager.
(1)
The reports will be confidential and subject to the disclosure
rule.
(2) The reports will be made no less often than monthly,
with quarterly summaries.
(3) The reports will show the amounts deposited and disbursed
during the month and will reconcile the beginning and ending
fund balances.
D. Disbursements. To disburse refunds as directed
by the Village Council, and in accordance with procedures to
be established jointly with the office of the Executive Director.
SECTION 10.3 ESTABLISHMENT OF ESCROW
The Village Council by resolution may establish escrow accounts
with the Clerk of the Consolidated Borough of Quil Ceda Village
or an acceptable fiduciary agency, and prescribe the procedures
and accountability required for the custody and management
of the monies placed in those accounts.
SECTION
10.4 SEVERABILITY
If any Part, Chapter, Section, subsection, sentence, clause
or phrase of this Tax Code is for any reason held to be invalid
or unconstitutional, such decision shall not affect the validity
of the remaining portions of the Tax Code. The Quil Ceda
Village Council declares that it would have passed this Tax
Code, and each Part, Section, subsection, sentence, clause
and phrase thereof, irrespective of the fact that any one
or more Parts, Chapters, Sections, subsections, sentences,
clauses or phrases had been declared invalid or unconstitutional,
and to this end, the provisions of this Tax Code are severable.
If for any reason this Tax Code should be declared invalid
or unconstitutional, then the original ordinance or ordinances
shall be in full force and effect.
SECTION 10.5 TEMPORARY RULE
Conflicts among the respective Chapters of the regulations
shall be resolved first by reference to the respective Chapter
and, then, in favor of this Part I.
SECTION 10.6 EFFECTIVE DATES
A. This and any other Chapter of Parts I and II of the Tax
Code shall take effect upon approval by the Quil Ceda Village
Council. The taxes imposed by Part II of this Tax Code shall
be due and payable for calendar quarters beginning January
1, 2003.
B. The amendments to this Chapter shall take effect upon
approval by the Quil Ceda Village Council, for all calendar
quarters beginning on or after the effective date; provided,
that any amendment which is not merely clarifying, interpretive
or procedural, and which has the effect of increasing the
liability for taxes of any person, shall not be effective
as to such person for any quarter beginning before the effective
date.
SECTION 10.7 REPEALS
All laws or parts of laws that are inconsistent with the
provisions of this Tax Code are hereby repealed, including
without limitation, any law purporting to waive any right
of taxation by the Village.
SECTION 10.8 EFFECT OF CODE ON PAST
ACTIONS AND OBLIGATIONS
Neither the adoption of this Tax Code nor the repeal or amendment
hereby of any ordinance or part or portion of any ordinance
of the Consolidated Borough of Quil Ceda Village or the Tulalip
Tribes of Washington shall in any manner affect the prosecution
for violations of ordinances, which violations were committed
prior to the effective date of the provisions codified in
this Tax Code, nor be construed as a waiver of any license,
fee or penalty at said effective date and unpaid under such
provisions, nor be construed as affecting any of the provisions
of such ordinances relating to the collection of any such
license, fee, or penalty, or the penal provisions applicable
to any violation thereof, nor to affect the validity of any
bond or cash deposit in lieu thereof, required to be posted,
filed or deposited pursuant to any provision and all rights
and obligations thereunder appertaining shall continue in
full force and effect.
PART II - TAXES
CHAPTER ELEVEN
SALES OR USE TAX
SECTION
11.1 IMPOSITION
A. There is imposed and levied and shall be collected a sales
or use tax, as the case may be, upon every taxable event,
as defined in Section 11.4Q, occurring within the boundaries
of the Consolidated Borough of Quil Ceda Village. The tax
due is computed by multiplying the total gross receipts for
the taxable term by the tax rate. The tax hereby imposed
shall be imposed on and paid by the seller, and each seller
shall collect from the buyer the full amount of the tax payable
in respect to each taxable sale in accordance with the schedule
of collections adopted by the Village Council pursuant to
the provisions of Section 11.3. The tax required by this
Chapter, to be collected by the seller, shall be deemed to
be held in trust by the seller until paid to the Village
Council, and any seller who appropriates or converts the
tax collected to his or her own use or to any use other than
the payment of the tax to the extent that the money required
to be collected is not available for payment on the due date
as prescribed in this Chapter shall be guilty of a civil
infraction.
B. In case any seller fails to pay the tax herein imposed
or having collected the tax, fails to pay it to the Village
Council in the manner prescribed by this Chapter, whether
such failure is the result of his or her own acts or the
result of acts or conditions beyond his or her control, he
or she shall, nevertheless, be personally liable to the Consolidated
Borough of Quil Ceda Village.
The amount of tax, until paid by the seller to the Village
Council, shall constitute a debt from the seller to the Village
and any seller who fails or refuses to collect the tax required
with intent to violate the provisions of this Chapter or
to gain some advantage or benefit, either directly or indirectly,
and any buyer who refuses to pay any tax due under this Chapter,
shall be guilty of a civil infraction. The tax required by
this Chapter to be paid by the seller shall be stated separately
from the selling price in any sales invoice or other instrument
of sale. On all retail sales through vending machines, the
tax need not be stated separately from the selling price
or collected separately from the buyer. For purposes of determining
the tax due from the buyer to the seller and from the seller
to the Village Council it shall be conclusively presumed
that the selling price quoted in any price list, sales document,
contract or other agreement between the parties does not
include the tax imposed by this Chapter, but if the seller
advertises the price as including the tax or that the seller
is paying the tax, the advertised price shall not be considered
the selling price.
SECTION 11.2 RATE OF TAX
A. Basic Tax. The rate of the tax levied and imposed
by Section 11.1 shall be equal to _____ percent (___%) of
the selling price (in the case of a sales tax) or value of
the article used (in the case of a use tax).
B. Additional Tax. An additional sales and use tax
is imposed, upon the same taxable events upon which the tax
imposed under Section 11.2A of this Chapter is levied, at
the rate of ___________ of one percent (0.___%) of the selling
price (in the case of a sales tax) or value of the article
used (in the case of a use tax).
SECTION
11.3 COLLECTION
A. The Village Council shall have power to adopt rules and
regulations prescribing methods and schedules for the collection
of the tax required to be paid by the seller under this Chapter.
The methods and schedules described shall be adopted so as
to eliminate the collection of fractions of one cent and
so as to provide that the aggregate collections of all taxes
by the seller shall, insofar as practicable, equal the amount
imposed by this Chapter. Such schedules may provide that
no tax need be collected from the buyer upon sales below
a stated sum and may be amended from time to time to accomplish
the purposes set forth herein.
B. The tax authorized by this Chapter shall be deposited
by the Village Clerk in the Tax Administration Fund created
under Section 10.1A.
SECTION 11.4 DEFINITIONS
Subject to additional definitions contained in other Chapters
of this Tax Code, and unless the context requires otherwise,
in this Chapter:
A. "Business" means any person engaged in
trade, commerce, manufacturing, power production, construction,
or any other productive activity, whether for profit or not,
wholly or in part within the boundaries of the Consolidated
Borough of Quil Ceda Village.
C. “Consolidated Borough of Quil Ceda Village”
means a political subdivision of the Tulalip Tribes of Washington.
D. "Control" means the direct or indirect
power to direct the management and policies of a person,
whether through ownership of voting securities, by contract,
or otherwise.
E. "Goods" means all tangible or movable
personal property produced, processed, or sold within the
boundaries of the Consolidated Borough of Quil Ceda Village.
F. "Gross Receipts" of a business are the
gross receipts of that business from the sale, either within
or without the boundaries of the Consolidated Borough of
Quil Ceda Village, of goods or services, as those terms are
defined in paragraphs E and P of this Section.
G. "Gross Receipt of a Business"
(1) General Rule: Except as provided in subparagraph
2 and 3 below, the gross receipts of a business is the amount
of money plus the fair market value of property and services
received by the business on the sale of goods and services;
(2) Sale beyond the boundaries of the Consolidated Borough
of Quil Ceda Village: for sales beyond the boundaries
of the Consolidated Borough of Quil Ceda Village, gross receipts
are determined by the value of the goods and services at
the time and place said goods and services are transported
beyond the boundaries of the Quil Ceda Village.
(3) Sales among related persons: On a sale of goods
and services by a business to a related person, gross receipts
are the fair market value of the goods or services sold.
(4) Estimate of Fair Market Value: When practical,
fair market value is to be determined on the basis of consideration
paid and comparable transactions, but if such information
is not available, the estimate of fair market value will
be made according to regulations.
H. “The Gross Receipts of a Business carrying out
Construction Activities” shall be determined and shall
be equal to the total value of the contract sum, which is provided
in the award of contract pursuant to which the construction
company is performing its activities and rendering its services
in the Consolidated Borough of Quil Ceda Village.
I. "Person" means any individual or organization,
whether it be a sole proprietorship, partnership, joint venture,
trust, estate, unincorporated association, corporation, or government
(other than the government of the Tulalip Tribes of Washington
and any subdivision or enterprise thereof), or any part, division,
or agency of any of the foregoing, and an individual or group
of individuals.
J. “Quil Ceda Village Council” means the
governing body of the Consolidated Borough of Quil Ceda Village;
at present, and in accord with the Village’s Charter,
the Quil Ceda Village Council is composed of three members.
K. “RCW” means the “Revised Code of
Washington”, current as of August 15, 2002.
L. "Related Person" means two or more persons
owned or controlled, directly or indirectly, by the same person
and as applied to individuals, means two or more individuals
who have a legal relationship arising out of marriage, adoption,
or blood, through the third degree of kinship.
M. “Resale Certificate”.
(1) As used in this Section, “resale certificate”
means documentation provided by a buyer to a seller stating
that the purchase is for resale in the regular course of
business or that the buyer is exempt from sales or use tax,
and containing the following information:
(a) The name and address of the buyer;
(b) The tribal business license, Indian trader’s
license, or uniform business identifier or registration
certificate number of the buyer, if the buyer is required
to be registered;
(c) The type of business engaged in;
(d) The categories of items or services to be purchased
for resale or that are exempt, unless the buyer is in
a business classification that may present a blanket resale
certificate as provided by the Village Council by rule;
(e) The date on which the certificate was provided;
(f) A statement that the items or services purchased either:
(i) Are purchased for resale in the regular course of
business; or (ii) are exempt from tax pursuant to statute;
(g) A statement that the buyer acknowledges that the buyer
is solely responsible for purchasing within the categories
specified on the certificate and that misuse of the resale
or exemption privilege claimed on the certificate subjects
the buyer to a penalty of fifty percent of the tax due,
in addition to the tax, interest, and any other penalties
and costs imposed by this Tax Code;
(h) The name of the individual authorized to sign the
certificate, printed in a legible fashion;
(i) The signature of the authorized individual; and
(j) The name of the seller.
(2) Unless a seller has taken from the buyer a resale certificate,
the burden of proving that a sale of tangible personal property,
or of services, was not a sale at retail or a service within
the meaning of this subsection, shall be upon the person
who sold the item or provided the services.
(3) If a seller does not receive a resale certificate at
the time of the sale, have a resale certificate on file at
the time of the sale, or obtain a resale certificate from
the buyer within a reasonable time after the sale, the seller
shall remain liable for the tax, unless the seller can demonstrate
facts and circumstances according to rules adopted by the
Village Council that show the sale was properly made without
payment of sales tax.
(4) Resale certificates shall be valid for a period of four
years from the date the certificate is provided to the seller.
(5) The Village Council may provide by rule for suggested
forms for resale certificates or equivalent documents containing
the information that will be accepted as resale certificates.
The Village Council shall provide by rule the categories
of items or services that must be specified on resale certificates
and the business classifications that may use a blanket resale
certificate.
N. “Retail Sale”. For purposes of this
Chapter:
(1) A retail sale consisting solely of the sale of tangible
personal property shall be deemed to have occurred at the
retail outlet at or from which delivery is made to the consumer;
(2) A retail sale consisting essentially of the performance
of personal business, or professional services shall be deemed
to have occurred at the place at which such services were
primarily performed;
(3) A retail sale consisting of the rental of tangible personal
property shall be deemed to have occurred (a) in the case
of rental involving periodical rental payments, at the place
of primary use by the lessee during the period covered by
each payment, or (b) in all other cases, at the place of
first use by the lessee;
(4) A retail sale consisting of the providing to a consumer
of telephone service, other than a sale of tangible personal
property under paragraph (1) of this subsection or a rental
of tangible personal property under paragraph (3) of this
subsection or a sale of mobile telecommunications services,
shall be deemed to have occurred at the situs of the telephone
or other instrument through which the telephone service is
rendered
O.
"Sale" For the purposes of this Chapter:
(1) General Rule: A sale consists of a transfer of ownership
between buyer and seller for a consideration.
(2) A sale also consists of the delivery of goods or services
by a business located within the boundaries of the Consolidated
Borough of Quil Ceda Village, for the use or benefit of any
person of which the business is a part.
P. "Services" are all services performed
within the boundaries of the Consolidated Borough of Quil Ceda
Village.
Q. “Taxable Event” means any retail sale
or any use, upon which a sales or use tax is imposed pursuant
to this Chapter.
R. "Taxes" means the tax, and any interest,
penalty, or costs, imposed or assessed pursuant to this Chapter.
The term embraces all impositions by the Consolidated Borough
of Quil Ceda Village on the person, property, privileges, occupations,
and enjoyment of the people, and includes duties, imposts, and
excises.
S. “Tribal Court” means the Tribal Court
of the Tulalip Tribes of the Tulalip Indian Reservation.
T. “Village” means the Consolidated Borough
of Quil Ceda Village.
U. “Village Charter” means the Charter of
the Consolidated Borough of Quil Ceda Village.
V. “Village General Manager” means the individual
appointed by the Quil Ceda Village Council to manage and conduct
the Village’s day-to-day business.
W. “Village Tax Code” means the Tax Code
of the Consolidated Borough of Quil Ceda Village.
X. “Village Tax Board” means the Board established
as a part of the government of the Consolidated Borough of Quil
Ceda Village for the review of the tax decisions imposed by
this Tax Code. SECTION
11.5 FILING OF RETURN
A. Except as provided in subsection B of this Section, each
business must file a return of gross receipts and the tax
due for the period by the fifteenth day of the second month
after the end of each calendar quarter. Returns are due on
May 15th, August 15th, November 15th and February 15th of
each calendar year.
B. The Village Council may by formal regulation require that
other information and relevant documents which it deems necessary
for the proper and efficient administration of the tax be
included with a return, and that the return be signed by
specified persons.
C. No return need be filed by a business for any period in
which gross receipts are less than $1,000. This exception
does not apply if a business had annual gross receipts of
$5,000 or more in any of the three years preceding the period.
D. If a business is an association, joint venture, or partnership,
or a party thereof, the Village Council may require that
each associate, participant, or partner, whether general
or limited, file a separate return in accordance with regulations.
E. The Village Council may by formal regulation require information
of returns to be filed by any person that is deems necessary
for the proper and efficient administration of the tax.
SECTION 11.6 GENERAL ADMINISTRATIVE
PROVISIONS APPLY
The provisions of Part I of the Quil Ceda Village Tax Code
shall be fully applicable to the provisions of this Chapter
except as expressly stated to the contrary herein. All rules
and regulations adopted for the administrative provisions
contained in Part I of this Tax Code shall be fully applicable
to the provisions of this Chapter except as expressly stated
to the contrary herein.
CHAPTER TWELVE
LEASEHOLD EXCISE TAX
SECTION 12.1 IMPOSITION
There is imposed and levied and shall be collected a leasehold
excise tax on and after January 1, 2003, upon the act or
privilege of occupying or using real or personal property
within the Consolidated Borough of Quil Ceda Village through
a “leasehold interest” as defined by Section
12.4A. The tax assessed under this Chapter is computed by
multiplying the value of the possessory interest on the assessment
date by the tax rate.
SECTION 12.2 RATE OF TAX
The rate of the tax imposed by this Chapter shall be four
percent (4%) of the taxable rent, as defined by Section 12.4B.
SECTION
12.3 COLLECTION
A. The Village Council shall have power to adopt rules and
regulations prescribing methods and schedules for the collection
of the tax required to be collected under this Chapter. The
methods and schedules described shall be adopted so as to
eliminate the collection of fractions of one cent and so
as to provide that the aggregate collections of all taxes
shall, insofar as practicable, equal the amount imposed by
this Chapter. Such schedules may be amended from time to
time to accomplish the purposes set forth herein.
B. The tax authorized by this Chapter shall be deposited
by the Village Council in the Tax Administration Fund created
under Section 10.1A.
SECTION 12.4 DEFINITIONS
Subject to additional definitions contained in other Chapters
of this Tax Code, and unless the context requires otherwise,
in this Chapter:
A. “Leasehold Interest” shall mean an
interest in real or personal property within the Consolidated
Borough of Quil Ceda Village, which exists by virtue of any
lease, permit, license, or any other agreement, written or
verbal, between the Consolidated Borough of Quil Ceda Village
as the owner of the property, and a person who would not
be exempt from property taxes if that person owned the property
in fee, granting possession and use, to a degree less than
fee simple ownership.
B. “Taxable Rent” shall mean contract
rent as defined in Section 12.4C in all cases where the lease
or agreement has been established or renegotiated through
competitive bidding, or negotiated or renegotiated in accordance
with statutory requirements regarding the rent payable, or
negotiated or renegotiated under circumstances, established
by public record, clearly showing that the contract rent
was the maximum attainable by the lessor.
C. “Contract Rent” shall mean the amount
of consideration due as payment for a leasehold interest,
including: the total of cash payments made to the lessor
or to another party for the benefit of the lessor according
to the requirements of the lease or agreement, including
any rents paid by a sublessee; expenditures for the protection
of the lessor’s interest when required by the terms
of the lease or agreement; and expenditures for improvements
to the property to the extent that such improvements become
the property of the lessor. Where the consideration conveyed
for the leasehold interest is made in combination with payment
for concession or other rights granted by the lessor, only
that portion of such payment which represents consideration
for the leasehold interest shall be part of contract rent.
”Contract Rent” shall not include (i) expenditures
made by the lessee, which under the terms of the lease or
agreement, are to be reimbursed by the lessor to the lessee
or expenditures for improvements and protection made pursuant
to a lease or an agreement which requires that the use of
the improved property be open to the general public and that
no profit will inure to the lessee from the lease; (ii) expenditures
made by the lessee for the replacement or repair of facilities
due to fire or other casualty including payments for insurance
to provide reimbursement for losses or payments to a public
or private entity for protection of such property from damage
or loss or for alterations or additions made necessary by
an action of the Consolidated Borough of Quil Ceda Village
taken after the date of the execution of the lease or agreement;
(iii) improvements added to property owned by the Consolidated
Borough of Quil Ceda Village if such improvements are being
taxed as personal property to any person.
Any prepaid contract rent shall be considered to have been
paid in the year due and not in the year actually paid with
respect to prepayment for a period of more than one year.
Expenditures for improvements with a useful life of more
than one year which are included as part of contract rent
shall be treated as prepaid contract rent and prorated over
the useful life of the improvement or the remaining term
of the lease or agreement if the useful life is in excess
of the remaining term of the lease or agreement.
D. “RCW” means the “Revised Code
of Washington”; it is the compilation of all permanent
laws now in force; it is a collection of Session Laws (enacted
by the Legislature of the State of Washington, and signed
by the Governor of the State of Washington, or enacted via
the initiative process) arranged by topic, with amendments
added and repealed laws removed; it does not include temporary
laws such as appropriation acts.
SECTION
12.5 VALUATION
A. The value of a leasehold interest shall be determined
as provided in this Section, or by any method adopted by
the Village Council, which accurately reflects fair market
value. Provided, that the value of a leasehold interest shall
include the value of leasehold improvements whether considered
personalty or realty.
B. Fair market value method: The value of a leasehold
interest may be determined on the basis of the selling prices
of comparable leases (whether within or without the Consolidated
Borough of Quil Ceda Village) which are sold by willing sellers
to willing buyers, neither of whom are under a compulsion
to act.
C. Present value of income method: The value of a
leasehold interest may be determined by computing the capitalized
value of the gross income to be received from the lease less
the reasonable expenses to be incurred in producing the income.
The allowable expenses shall be set forth in regulations.
Such capitalization shall be done for the remaining life
of the lease. If the lease term is indefinite, for the purpose
of this method, the life of the lease shall be presumed to
be twenty-five (25) years.
D. The Village Council may engage private appraisal firms
for the valuation of leasehold interests and determination
of valuation factors.
SECTION 12.6 ASSESSMENT
A. Leasehold interests shall be assessed annually on the
assessment date as prescribed by regulations. The assessments
made by the Village Council are presumed to be correct.
B. Taxes assessed shall be a lien against the lease and any
leasehold improvements in favor of the Consolidated Borough
of Quil Ceda Village. Such lien shall arise as of the assessment
date, without notice or demand, and shall be prior and superior
to all other liens and encumbrances upon the property.
C. Owners of leasehold interests shall be liable for the
taxes assessed.
D. If an owner is a corporation or a trust, then the corporation
or trust shall be liable for the taxes. If an owner is an
association, joint venture, or partnership, or a part thereof,
then the associates, participants, or partners, both general
and limited, shall be jointly and severally liable for the
taxes. Subject to alteration by agreement between them, any
associate, participants, or partner shall have a right of
contribution from any other associate, participant, or partner
for its proportional share of taxes paid.
E. The owners of the interest in a lease shall be jointly
liable for the taxes assessed with respect to said lease
and shall be severally liable for such taxes in proportion
to their interests in the lease on the assessment date. Subject
to alteration by agreement between them, any owner shall
have a right of contribution from any other owner for its
proportional share of taxes paid. The Village Council in
its discretion, and with the consent of all such owners,
may relieve one or more of them for personal liability if
it determined that the taxes area adequately secured by the
lease, the personal liability of the remaining owners, or
any bond it may require to be posted.
F. The Village Council shall have the authority to assess
unassessed leasehold interests as of the date on which they
should have been assessed, and to re-determine incorrect
or erroneous assessments.
SECTION
12.7 EXEMPTION
No leasehold interest with a value of less than five thousand
dollars ($5,000) shall be subject to this tax. Provided,
however, that all leasehold interests of a person who owns
interests in more than one lease, and of related persons,
shall be combined to determine the eligibility of said leasehold
interest for this exemption.
SECTION 12.8 FILING OF DECLARATION
A. Except as provided in subsection C of this Section or
as otherwise provided by the Village Council, each owner
must file a declaration of its interest in any lease on or
before April 1st following each assessment date. The Village
Council may by form or regulation require the information
and documents, which it deems necessary for proper and efficient
administration of the tax and require that the declaration
be signed by specified persons.
B. If any owner fails to provide information or documents
within its possession or control which are relevant to a
determination of the value of a leasehold interest and which
it is required to provide under this Chapter, the Village
Council may proceed to determine the value and to assess
the taxes. This assessment is binding on the owner unless
it is shown that the valuation, on the basis of the best
information available to the Village Council, was clearly
erroneous or unless the Village Council for other good cause
shown relieves the owner from the operation of this subsection.
C. No declaration need be filed by any person exempt under
Section 12.7, provided that the Village Council may require
such person to file the information necessary to establish
exempt status.
D. The Village Council may by form or regulation require
any person to file the information or documents deemed necessary
for the proper and efficient administration of the tax.
E. An owner may request an extension of time for filing a
declaration. The request must be made to the Village Council
in writing by the due date for the declaration. An extension
of time may be granted at the discretion of the Village Council.
SECTION 12.9 PAYMENT OF TAX
The tax shall be paid in two installments, one-half being
due by November 1st of each year and the other one-half being
due by May 1st of the following year; provided, that no payment
of tax shall be due less than three (3) months after the
time an assessment is made and notice thereof given and that
the Village Council shall extend the time for payment accordingly.
SECTION
12.10 RECORDKEEPING
A. The Village Council may by regulation prescribe the records,
which shall be kept by each owner with respect to a lease
or his interest therein.
B. In the case of an owner, who is part of a corporation,
partnership, association or other person, separate records
for the owner must be maintained.
C. Records required to be kept under this Section must be
preserved for six (6) years beyond the time payment of tax
is made, or if no payment is due, for six (6) years beyond
the due date of the declaration to which the records relate.
SECTION 12.11 PENALTIES FOR FAILURE
TO FILE A DECLARATION
A. If any owner fails to file a declaration, as required
under Section 12.8, by the time due, a penalty of ten percent
(10%) of the tax for the assessment date, but not less than
$100, shall be assessed against the owner.
B. An additional penalty of one percent (1%) of the tax due
for the assessment date, but not less than $100, shall be
assessed for each full month the declaration is overdue;
provided, that the additional penalty shall not, except as
to the minimum amounts, exceed twenty-four percent (24%)
of the tax.
C. A declaration filed on or before an extended date for
filing is timely filed.
D. For good cause shown, the Village Council may in its discretion
relieve the owner from all or part of the penalties imposed
by this Chapter.
SECTION 12.12 GENERAL ADMINISTRATIVE
PROVISIONS APPLY
The provisions of Part I of the Quil Ceda Village Tax Code
shall be fully applicable to the provisions of this Chapter
except as expressly stated to the contrary herein. All rules
and regulations adopted for the administrative provisions
contained in Part I of this Tax Code shall be fully applicable
to the provisions of this Chapter except as expressly stated
to the contrary herein.
CHAPTER THIRTEEN
LODGING EXCISE TAX
SECTION
13.1 IMPOSITION
There is imposed and levied and shall be collected an excise
tax on the sale of or charge made for the furnishing of lodging
by a hotel, rooming house, tourist court, tourist home, lodging
house, inn, motel, trailer camp and the granting of any similar
license to use real property as distinguished from the renting
or leasing of real property. It shall be presumed that the
occupancy of real property for a continuous period of one
month or more constitutes a rental or lease of real property
and not a mere license to use or enjoy the same. The tax
herein levied shall be in addition to any license fee imposed
or levied under any law or any other ordinance of the Consolidated
Borough of Quil Ceda Village.
SECTION 13.2 RATE OF TAX
The rate of the tax imposed by this Chapter is two percent
of the price paid for the furnishing of lodging according
to Section 13.1.
SECTION 13.3 COLLECTION
The Village Council shall have power to adopt rules and regulations
prescribing methods and schedules for the collection of the
tax required to be collected under this Chapter.
SECTION 13.4 DEFINITIONS
Subject to additional definitions contained in other Sections
of this Tax Code, and unless the context requires otherwise,
in this Chapter:
A. “Hotel” means buildings in which members
of the public obtain sleeping accommodations for consideration.
The term includes a motel, tourist court, tourist home, lodging
house, inn, trailer camp, or rooming house, but does not
include a hospital, sanitarium or nursing home.
SECTION 13.5 PENALTY FOR VIOLATION
It is unlawful for any person, as defined in Section 1.3J,
to violate or fail to comply with any of the provisions of
this Chapter. Every person convicted of a violation of any
provision of this Chapter shall be punished by a civil money
penalty in a sum not to exceed $5000.00. Each day of violation
shall be considered a separate offense.
SECTION 13.6 GENERAL ADMINISTRATIVE
PROVISIONS APPLY
The provisions of Part I of the Quil Ceda Village Tax Code
shall be fully applicable to the provisions of this Chapter
except as expressly stated to the contrary herein. All rules
and regulations adopted for the administrative provisions
contained in Part I of this Tax Code shall be fully applicable
to the provisions of this Chapter except as expressly stated
to the contrary herein.
CHAPTER FOURTEEN
REAL ESTATE EXCISE TAX
SECTION
14.1 IMPOSITION
There is imposed and levied and shall be collected an excise
tax on each sale of a lease or sublease on real property
within the boundaries of the Consolidated Borough of Quil
Ceda Village.
SECTION 14.2 RATE OF TAX
A. Tax. The rate of the tax levied and imposed by
this Chapter shall be one-half of one percent of the selling
price of the real property.
SECTION 14.3 LIEN
The real estate excise taxes herein imposed and interest
or penalties thereon shall constitute a specific lien upon
each piece of real property sold from the time of sale until
the tax is paid, which lien may be enforced in the manner
prescribed for the foreclosure of mortgages.
SECTION 14.4 SELLER’S OBLIGATION
Both excise taxes imposed under this Chapter shall be the
obligation of the seller of the real property and may be
enforced through an action of debt against the seller or
in the manner prescribed for the foreclosure of mortgages.
Resort to one course of enforcement is not an election not
to pursue the other.
SECTION 14.5 COLLECTION
A. The Village Council shall have power to adopt rules and
regulations prescribing methods and schedules for the collection
of the tax required to be collected by the seller from the
buyer under this Chapter. The methods and schedules described
shall be adopted so as to eliminate the collection of fractions
of one cent and so as to provide that the aggregate collections
of all taxes by the seller shall, insofar as practicable,
equal the amount imposed by this Chapter. Such schedules
may provide that no tax need be collected from the buyer
upon sales below a stated sum and may be amended from time
to time to accomplish the purposes set forth herein.
B. The tax authorized by this Chapter shall be deposited
by the Village Clerk in the Tax Administration Fund created
under Section 10.1A.
SECTION 14.6 SPECIAL RULES FOR REPORTING,
APPLICATION AND COLLECTION OF TAX - REAL ESTATE EXCISE TAX
AFFIDAVIT
A. The Village General Manager shall prescribe a Real Estate
Excise Tax Affidavit form, which has to be approved by the
Village Council and shall require the following:
1. Identification of the seller and purchaser, including
their current mailing addresses and the purchasers permanent
address;
2. Legal description of the transferred property, including
the lease or sublease number, or tax parcel or account number(s),
street address and general location;
3. Date of sale or conveyance; type of instrument of sale
or conveyance; nature of transfer;
4. County recording number of transaction;
5. Total or gross sales price;
6. Whether or not the land is exempt under Ordinance No.45A
of the Tulalip Tribes of Washington (“Tulalip Real
Estate Sales Excise Tax Ordinance of 1987”, as amended)
or under federal law;
7. Current and proposed uses, including the subdivision of
the property;
8. Such additional information as the Executive Director
by rule or regulation deems appropriate.
B. The affidavit shall be signed by either the seller or
the buyer, or the agent of either, under oath attesting to
the truth of all required information.
C. Except for the transfers listed under subsection D of this
Section, the affidavit shall be required for all transfers of
real property, including, but not limited to, the following:
(a) Conveyance from one spouse to the other as a result of
a decree of divorce or dissolution of a marriage or in fulfillment
of a property settlement agreement incident thereto;
(b) Conveyance made pursuant to an order of sale by the court
in any mortgage or lien foreclosure proceeding;
(c) Conveyance made pursuant to the provisions of a deed
or trust;
(d) Conveyance of an easement in which consideration passes;
(e) A deed in lieu of foreclosure of mortgage;
(f) A deed in lieu of forfeiture of a real estate contract;
(g) A declaration of forfeiture of a real estate contract;
(h) Conveyance to the heirs in the settlement of an estate;
(i) Conveyance to or from the United States, the state of
Washington, or any political subdivision or municipal corporation
of this state;
(j) Conveyance of development rights or air rights.
D. Except as provided in Section 14.6C of this Tax Code,
the affidavit shall not be required for the following:
(a) Conveyance for security purposes only if the instrument
states on its face:
(i) For security only;
(ii) To secure a debt;
(iii) Assignment of a debt;
(iv) For collateral purposes only;
(v) Release of collateral;
(vi) To release security;
(b) A lease of real property that does not contain an option
to purchase, or does not transfer lessee-owned improvements;
(c) A mortgage or deed of trust or satisfaction thereof;
(d) Conveyance of an easement in which no consideration passes
or an easement to the United States, the Tulalip Tribes or
any political subdivision or municipal corporation thereof;
(e) The recording of a contract that changes only the contract
terms and not the legal description, purchaser, or sales
price thereof, if the affidavit number of the previous transaction
is reported;
(f) A seller’s assignment of deed and contract;
(g) A fulfillment deed.
E. A stamp evidencing satisfaction of a possible lien shall
be affixed to the instrument of sale or conveyance prior to
its recording. A receipt issued for the payment of the tax shall
be evidence of the satisfaction of the lien imposed by Section
14.3, and may be recorded in the manner prescribed for recording
satisfactions of mortgages. No instrument of sale or conveyance
evidencing a sale subject to the taxes imposed under this Chapter
may be accepted by the Executive Director for filing or recording
until the taxes are paid and the stamp affixed thereto; in case
the taxes are not due on the transfer, the instrument shall
not be accepted until a suitable notation of this fact is made
on the instrument by the Executive Director. General
Manager. SECTION
14.7 DEFINITIONS
Subject to additional definitions contained in other Sections
of this Tax Code, and unless the context requires otherwise,
in this Chapter:
A. “Affidavit” means the Real Estate Excise
Tax Affidavit prescribed by the Executive Director and approved
by the Village Council.
B. “Ordinance No. 45A” means the Tulalip
Real Estate Sales Excise Tax Ordinance of 1987, as amended
from time to time; all references in the Ordinance No.45A
to “tribal tax administrator” shall mean the
Executive Director; to “tribal court review”
shall mean “appeals” as contained in Chapter
9 of this Tax Code.
SECTION 14.8 GENERAL ADMINISTRATIVE
PROVISIONS APPLY
A. The provisions of Part I of the Quil Ceda Village Tax
Code shall be fully applicable to the provisions of this
Chapter except as expressly stated to the contrary herein.
In case the provisions of Ordinance No.45A are inconsistent
with Part I of the Quil Ceda Village Tax Code, Ordinance
No.45A will be preempted by Part I of the Quil Ceda Village
Tax Code.
B. All rules and regulations adopted for the administrative
provisions contained in Part I of this Tax Code shall be
fully applicable to the provisions of this Chapter except
as expressly stated to the contrary herein. In case the Tulalip
Real Estate Tax Regulations, as approved on November 7, 1987,
and as amended from time to time, are inconsistent with Part
I of the Quil Ceda Village Tax Code, the Tulalip Real Estate
Tax Regulations will be preempted by the rules and regulations
adopted for the administrative provisions contained in Part
I of this Tax Code.
CHAPTER FIFTEEN
UTILITY OCCUPATION TAX
SECTION
15.1 IMPOSITION
There is imposed and levied and shall be collected from every
person other than the Consolidated Borough of Quil Ceda Village
or any of its subdivisions a tax for the act or privilege
of engaging in utility occupation activities. Such tax shall
be measured by the application of rates against gross proceeds
of sales from customers within the Consolidated Borough of
Quil Ceda Village. The tax herein levied shall be in addition
to any license fee or any tax imposed or levied under any
law or any other ordinance of the Consolidated Borough of
Quil Ceda Village.
SECTION 15.2 UTILITY OCCUPATION
ACTIVITIES SUBJECT TO TAX
Upon every person, as described in Section 15.2, engaging
within the Consolidated Borough of Quil Ceda Village in the
following activities; as to such persons, the amount of the
tax due with respect to such business within the Consolidated
Borough of Quil Ceda Village shall be equal to the gross
income of such business, multiplied by the following applicable
rates:
Activity
A. Gas Distribution Business
B. Telephone Business
C. Cellular Telephone Service
D. Cable Television Service
E. Light and Power Business
F. Water Distribution Business
G. Surface Water System Business
H. Sewerage System Business
I. Solid Waste Collection Business
J. Motor Vehicle Towing
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Tax Rate
5%
5%
5%
5%
5%
6%
6%
6%
6%
5%
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SECTION 15.3 CHARGE IN LIEU OF TAX
ESTABLISHED - ANNUAL LEVY
A. There is also established an “in lieu of tax”
charge upon the persons described in Section 15.2, which
charge shall be levied annually, with the first of such levy
being effective on January 1, 2004.
B. The rate for said charge shall be $3.375 per each $1,000
of the book value of the utilities of the persons described
in Section 15.2, before allowance for depreciation, as such
value appears on the utilitiy’s books on December 31st
of the proceeding year.
C. All revenues derived from the charge imposed in this Section
shall be deposited in the general fund of the Consolidated
Borough of Quil Ceda Village.
SECTION
15.4 COLLECTION
The taxes authorized by this Chapter that are collected by
the Village Council shall be deposited by the Village Clerk
in the Tax Administration Fund.
SECTION 15.5 UTILITY OCCUPATION
TAX, WHEN DUE
The utility tax imposed by Section 15.1 of this Chapter shall
be due and payable in monthly installments and remittance
thereof shall be made on or before the last day of the following
month in which the tax accrued. On or before said due date,
the taxpayer shall file with the Village Council a return
upon a form to be prescribed and provided by the Village
Council, which return shall contain a statement by the taxpayer,
stating the amount of tax for which he is liable for the
preceding monthly period, that the information therein given
and the amount of tax liability therein reported are full
and true and that the taxpayer knows the same to be true;
which statements shall be signed by the taxpayer or authorized
agent. Taxpayers expected to owe less than one thousand dollars
($1,000) per month may submit taxes on a quarterly basis;
taxes shall be due on the last day of the month following
the end of the quarter in which the tax accrued. Quarterly
period for the purpose of this Chapter shall mean each three
(3) month period of the calendar year.
SECTION 15.6 DEFINITIONS
Subject to additional definitions contained in other Sections
of this Tax Code, and unless the context requires otherwise,
in this Chapter:
A. “Cable Television Services” means the
one-way transmission of video programming and associated
non-video signals to subscribers together with subscriber
interaction, if any, which is provided in connection with
video programming.
B. “Cellular Telephone Service” means
two-way voice and data telephone/telecommunications system
based in whole or substantially in part on wireless radio
communications and which is not currently subject to regulation
by the Washington Utilities and Transportation Village Council
(WUTC). Cellular telephone service includes cellular mobile
service. The definition of cellular mobile service includes
other wireless radio communications services such as specialized
mobile radio (SMR), personal communications services (PCS)
and any other evolving wireless radio communications technology,
which accomplishes the same purpose as cellular mobile service.
C. “Competitive Telephone Service” means
the providing by any person of telecommunications equipment
or apparatus, or service related to that equipment or apparatus
such as repair or maintenance service, if the equipment or
apparatus is of a type which can be provided by persons that
are not subject to regulation as telephone companies under
RCW Title 80 (“Public Utilities”) and for which
a separate charge is made.
D. “Gas Distribution Business” means the
business of operating a plant or system for the production
or distribution for hire or sale of gas, whether manufactured
or natural.
E. “Gross Proceeds of Sale” or “Gross
Income of Business” means the value proceeding
or accruing from the sale of tangible personal property and/or
for services rendered, without any deduction on account of
the cost of property sold, the cost of materials used, labor
costs, interest, discount paid, delivery costs, taxes, or
any other expense whatsoever paid or accrued and without
any deduction on account of losses.
F. “Light and Power Business” means the
business of operating a plant or system for the generation,
production or distribution of electrical energy for hire
or sale and/or for the wheeling of electricity for others.
G. “Network Telephone Service” means the
providing by any person of access to a local telephone network,
local telephone network switching service, toll service,
or coin telephone services, or the providing of telephonic,
video, data, or similar communication or transmission for
hire, via a local telephone network, toll line or channel,
cable, microwave, or similar communication or transmission
system. “Network telephone service” includes
interstate service, including toll service, originating from
or received on telecommunications equipment or apparatus
in the State of Washington if the charge for the service
is billed to a person in the State of Washington. “Network
telephone service” does not include the providing of
competitive telephone service, the providing of cable television
service, or the providing of broadcast services by radio
or television stations.
H. “Recyclable Materials” means those
solid wastes that are separated for recycling or reuse, such
as papers, metals, glass, plastics, yard waste, and scrap
nonferrous materials.
I. “Sewerage System Business” means and
includes:
1. Sanitary sewage disposal sewers and facilities, including
without limitation on-site or off-site sanitary sewer facilities
consisting of an approved septic tank or septic tank systems,
or any other means of sewage treatment and disposal;
2. Combined sanitary sewage disposal and storm or surface
water drains and facilities;
3. Storm or surface water drains, channels and facilities;
4. Outfalls for storm drainage or sanitary sewage and works,
plants, and facilities for storm drainage or sanitary sewage
treatment and disposal;
5. Any combination of or part of any or all of such facilities.
J. “Solid Waste” or “Wastes”
means all putrescible and nonputrescible solid and semisolid
wastes including, but not limited to, garbage, rubbish, ashes,
industrial wastes, swill, sewage sludge, demolition and construction
wastes, abandoned vehicles or parts thereof, and recyclable
materials.
K. “Solid Waste Collection Business” means
every person pursuant to Section 1.3J who receives solid waste
or recyclable materials for transfer, storage, or disposal including
but not limited to all collection services, public or private
solid waste disposal sites, transfer stations, and similar operations.
L. “Telephone Business” means the business
of providing network telephone service, as defined in this Section.
It includes cooperative or farmer line telephone companies or
associations operating an exchange.
M. “Telephone Service” means competitive
telephone service or network telephone service, or both, as
defined in this Section
N. “Water Distribution Business” means the
business of operating a plant or system for the distribution
of water for hire or sale.
O. “Motor Vehicle Towing” means the business
of going within the boundaries of the Village of Quil Ceda for
the purpose of removing or towing disabled, abandoned, or illegally
parked motor vehicles, trailers, or other wheeled vehicles.
SECTION
15.7 CELLULAR TELEPHONE SERVICE - INCOME ALLOCATION AND ADMINISTRATION
A. Allocation of Income:
1. Service Address. Payments by a customer
for cellular telephone service from telephones without a
fixed location shall be allocated among taxing jurisdictions
to the location of the customer’s principal service
address during the period for which the tax applies.
2. Presumption. There is a presumption that the service
address a customer supplies to the taxpayer is current and
accurate, unless the taxpayer has actual knowledge to the
contrary.
3. Roaming. When the cellular telephone service is
provided while a subscriber is roaming outside the subscriber’s
normal cellular network area, the gross income shall be assigned
consistent with the taxpayer’s accounting system to
the location of the originating cell site of the call, or
to the location of the main cellular switching office that
switched the call.
B. Dispute Resolution. If there is a dispute between
or among the Consolidated Borough of Quil Ceda Village and another
municipality or municipalities as to the service address of
a customer who is receiving cellular telephone services and
the dispute is not resolved by negotiation among the parties,
then the dispute shall be resolved by the Village and the other
municipality or municipalities by submitting the issue for settlement
to the Tulalip Tribal Court. Once taxes on the disputed revenues
have been paid to one of the contesting cities, the cellular
telephone service company shall have no further liability with
respect to additional taxes, penalties, or interest on the disputed
revenues, so long as it promptly changes its billing records
for future revenues to comport with the settlement facilitated
by the Tulalip Tribal Court.
C. Authority of Administrator. The Village Manager is
authorized to represent the Consolidated Borough of Quil Ceda
Village in negotiations with other municipalities and government
entities for the proper allocation of cellular telephone service
taxes imposed pursuant to this Chapter.
D. Rate Change. No change in the rate of tax upon persons
engaging in providing cellular telephone service shall apply
to business activities occurring before the effective date of
the change and, no change in the rate of the tax may take effect
sooner than 60 (sixty) days following the enactment of the ordinance
establishing the change. The Executive Director shall send to
each cellular telephone service company at the address of record
a copy of any ordinance changing the rate of tax upon cellular
telephone service promptly upon its enactment. SECTION
15.8 DEDUCTIONS
In computing the tax imposed by this Chapter, the following
items may be deducted from the measure of the tax:
A. The amount of credit losses actually sustained by taxpayers
whose regular books are kept upon an accrual basis.
B. Charges by a taxpayer engaging in a telephone business
to a telecommunications company for telephone service that
the purchaser buys for the purpose of resale.
C. That portion of the gross income derived from charges
to another telecommunications company for connecting fees,
switching charges, or carrier access charges relating to
intrastate toll telephone services, or for access to, or
charges for, interstate services.
D. Adjustments made to a billing or to a customer account
or to a telecommunications company accrual account in order
to reverse a bill or charge that had been made as a result
of a third-party fraud or other crime and was not properly
a debt of the customer.
E. Amounts derived from business, which the Consolidated
Borough of Quil Ceda Village is prohibited from taxing under
the Constitution or laws of the United States.
SECTION 15.9 GENERAL ADMINISTRATIVE
PROVISIONS APPLY
The provisions of Part I of the Quil Ceda Village Tax Code
shall be fully applicable to the provisions of this Chapter
except as expressly stated to the contrary herein. All rules
and regulations adopted for the administrative provisions
contained in Part I of this Tax Code shall be fully applicable
to the provisions of this Chapter except as expressly stated
to the contrary herein.
CHAPTER SIXTEEN
BUSINESS AND OCCUPATION TAX
SECTION
16.1 IMPOSITION
There is imposed and levied and shall be collected from every
person other than the Consolidated Borough of Quil Ceda Village
or any of its subdivisions a tax for the act or privilege
of engaging in business activities within the boundaries
of the Consolidated Borough of Quil Ceda Village, whether
his/her office or place of business be within and/or without
the Consolidated Borough of Quil Ceda Village. Such tax shall
be measured by the application of rates against:
1. Value of products, gross proceeds of sales or gross income
of the business; and/or
2. Square footage of office space, as the case may be.
SECTION 16.2 RATE OF TAX
The rate of the tax imposed by this Chapter shall be as follows:
Code Section Tax Rate
GROSS RECEIPTS TAX 0.1496%
Section 16.4 through Section 16.9,
SQUARE FOOTAGE TAX $0.1522 per square foot
Section 16.2 Section 16.11
SECTION
16.3 DEFINITIONS
The definitions set forth in Section 1.3 shall apply throughout
this Chapter, unless expressly provided otherwise herein.
The following additional definitions shall apply throughout
this Chapter:
A. “Byproduct” means any additional product,
other than the principal or intended product, which results
from manufacturing activities and which has a market value,
without regard to whether or not such additional product
was an expected or intended result of the manufacturing activities.
B. “Cash discount” means a deduction from
the invoice price of goods or charge for services, which
is allowed if the bill is paid on or before a specified date.
C. “Casual or isolated sale” means a sale
made by a person who is not engaged in the business of selling
the type of property involved.
D. “Chapter” shall mean Chapter 16, as
it may be amended or replaced from time to time.
E. “Commercial or industrial use” means
the following uses of products, including byproducts, by
the manufacturer thereof:
1. Any use as a consumer; and
2. The manufacturing of articles, substances or commodities.
F. “Cost of doing business” includes,
but is not limited to, rent and/or depreciation, salaries and
wages, fixed charges and other business expenses, which are
peculiar to the nature of the particular business activity.
G. “Engaging in business” means commencing,
conducting, or continuing in business and also the exercise
of corporate or franchise powers as well as liquidating a business
when the liquidators thereof hold themselves out to the public
as conducting such business, or continue to carry on the activities
or to perform the contracts of the business of the person being
dissolved or under liquidation. “Engaging in business”
includes, but is not limited to, the production, manufacture,
sale at wholesale or retail, lease, exchange, solicitation of
business, or delivery of any substance or tangible property,
goodwill or advertising, the rendition of or providing for amusement,
services, advice or information and the dealing in securities,
contracts, investments, evidences of indebtedness, rents and
loyalties. This definition does not include the activities of
any person engaged or performed in respect to his employment
in the capacity of an employee or servant of another, as distinguished
from that of an independent contractor.
H. “Gross proceeds of sales” means the value
proceeding or accruing from the sale of tangible personal property
and/or for services rendered, without any deduction on account
of the cost of property sold, the cost of materials used, labor
costs, interest, discount paid, delivery costs, taxes, or any
other expense whatsoever paid or accrued and without any deduction
on account of losses.
I. “Gross income of business” means the value
proceeding or accruing by reason of the transaction of the business
engaged in and includes gross proceeds of sales, compensation
for the rendition of services, gains realized from trading in
stocks, bonds, or other evidences of indebtedness, interest,
discount, rents, royalties, fees, Village Councils, dividends,
and other emoluments however designated, all without any deduction
on account of the cost of tangible property sold, the cost of
materials used, labor costs, interest, discount, delivery costs,
taxes, or any other expense whatsoever paid or accrued and without
any deduction on account of losses.
J. “Liquor” includes alcohol, spirits, wine
and beer, and all fermented, spirituous, vinous, or malt liquor,
or combinations thereof, and mixed liquor, a part of which is
fermented, spirituous, vinous or malt liquor, or otherwise intoxicating;
and every liquid or solid or semisolid or other substance, patented
or not, containing alcohol, spirits, wine or beer, and all drinks
or drinkable liquids and all preparations or mixtures capable
of human consumption, and any liquid, semisolid, solid, or other
substance, which contains more than one percent of alcohol by
weight shall be conclusively deemed to be intoxicating. Liquor
does not include confections or food products that contain one
percent or less of alcohol by weight.
K. “Manufacturer” means every person, who,
either directly or by contracting with others for the necessary
labor or mechanical services, manufactures for sale or for commercial
or industrial use from his own materials or ingredients any
articles, substances or commodities; provided, that a nonresident
of the Village who is the owner of materials processed for it
in the Village by a predecessor for hire shall not be deemed
to be engaged in business in the Village as a manufacturer because
of the performance of such processing work for it in the Village.
L. “Motor vehicle fuel” means gasoline or
any other flammable gas or liquid, by whatsoever name such gasoline,
gas, or liquid may be known or sold, the chief use of which
is a fuel for the propulsion of motor vehicles or motor boats.
M. “Sale” means any transfer of the ownership
of, title to, or possession of property for a valuable consideration
and includes any activity classified as a “sale at retail”.
It includes renting or leasing, conditional sale contracts,
leases with option to purchase, and any contract under which
possession of the property is given to the purchaser but title
is retained by the vendor as security for the payment of the
purchase price. It also includes the furnishing of food, drink,
or meals for compensation whether consumed upon the premises
or not.
N.
“Sale at retail” or “retail sale”.
1. “Sale at retail” or “retail sale”
means every sale of tangible personal property (including
articles produced, fabricated, or imprinted) to all persons
irrespective of the nature of their business and including,
among others, without limiting the scope hereof, persons
who install, repair, clean, alter, improve, construct, or
decorate real or personal property of or for consumers other
than a sale to a person who (a) purchases for the purpose
of resale as tangible personal property in the regular course
of business, or (b) installs, repairs, cleans, alters, imprints,
improves, constructs, or decorates real or personal property
of or for consumers, if such tangible personal property becomes
an ingredient or component of such real or personal property,
or (c) purchases for the purpose of consuming the property
purchased in producing for sale a new article of tangible
personal property or substance, of which such property becomes
an ingredient or component or as a chemical used in processing,
when the primary purpose of such chemical is to create a
chemical reaction directly through contact with an ingredient
of a new article being produced for sale.
2. The term “sale at retail” or “retail
sale” shall include the sale of or charge made for
tangible personal property consumed and/or for labor and
services rendered in respect to the following: (a) the installing,
repairing, cleaning, altering, imprinting, or improving of
tangible personal property of or for consumers, excluding,
however, services rendered in respect to live animals, birds,
and insects; (b) the constructing, repairing, decorating,
or improving of new or existing buildings or other structures
under, upon, or above real property of or for consumers,
including the installing or attaching of any article of tangible
personal property therein or thereto, whether or not such
personal property becomes a part of the realty by virtue
of installation, and shall also include the sale of services
or charges made for the clearing of land and the moving of
earth excepting the mere leveling of land used in commercial
farming or agriculture; (c) the sale of or charge made for
the furnishing of lodging and all other services by a hotel,
rooming house, tourist court, motel, trailer camp, and the
granting of any similar license to use real property, as
distinguished from the renting or leasing of real property,
and it shall be presumed that the occupancy of real property
for a continuous period of one month or more constitutes
a rental or lease of real property and not a mere license
to use or enjoy the same.
O. “Sale at wholesale” or “wholesale sale”
means any sale of tangible personal property, which is not
a sale at retail and means any charge made for labor and
services rendered for persons who are not consumers, in respect
to real or personal property.
P. “Special fuel” means and includes all combustible
gases and liquids suitable for the generation of power for
propulsion of motor vehicles, except that it does not include
“motor vehicle fuel” as defined in this Section.
Q. “Successor” means any person to whom a
taxpayer quitting, selling out, exchanging, or disposing of
a business sells or otherwise conveys, directly or indirectly,
in bulk and not in the ordinary course of the taxpayer’s
business, a major part of the materials, supplies, merchandise,
inventory, fixtures, or equipment of the taxpayer. Any person
obligated to fulfill the terms of a contract shall be deemed
a successor to any contractor defaulting in the performance
of any contract as to which such person is a surety or guarantor.
R. “To manufacture” embraces all activities
of a commercial or industrial nature wherein labor or skill
is applied, by hand or machinery, to materials so that as a
result thereof a new, different or useful substance or article
of tangible personal property is produced for sale or commercial
or industrial use, and shall include the production or fabrication
of special made or custom made articles.
S. “Value proceeding or accruing” means the
consideration, whether money, credits, rights, or other property
expressed in terms of money, actually received or accrued. The
term shall be applied, in each case, on a cash receipts or accrual
basis according to which method of accounting is regularly employed
in keeping the books of the taxpayer. SECTION
16.4 TAX ON MANUFACTURERS
A. There is imposed and levied and shall be collected from
every person engaging within the Consolidated Borough of
Quil Ceda Village in business as a manufacturer a tax with
respect to such business in an amount equal to the value
of the products, including byproducts, manufactured, multiplied
by the rate of one-tenth of one percent.
B. The measure of the tax is the value of the products, including
byproducts, so manufactured regardless of the place of sale
or the fact that deliveries may be made to points outside
the Village.
SECTION 16.5 TAX ON RETAILERS
A. There is imposed and levied and shall be collected from
every person engaging within the Consolidated Borough of
Quil Ceda Village in the business of making sales at retail
a tax with respect to such business in an amount equal to
the gross proceeds of sales of the business, multiplied by
the rate of one-tenth of one percent.
B. The measure of the tax is the gross proceeds of the sales
of the business without regard to the place of delivery of
articles, commodities or merchandise sold.
SECTION 16.6 TAX ON WHOLESALERS
A. There is imposed and levied and shall be collected from
every person engaging within the Consolidated Borough of
Quil Ceda Village in the business of making sales at wholesale
a tax with respect to such business in an amount equal to
the gross proceeds of sales of such businesses multiplied
by the rate of one-tenth of one percent.
B. The measure of the tax is the gross proceeds of the sales
of the business without regard to the place of delivery of
articles, commodities or merchandise sold.
SECTION 16.7 TAX ON PRINTERS AND
PUBLISHERS
There is imposed and levied and shall be collected from every
person engaging within the Consolidated Borough of Quil Ceda
Village in the business of printing and/or publishing newspapers,
periodicals or magazines a tax with respect to such business
in an amount equal to the gross proceeds of sales of such
business multiplied by the rate of one-tenth of one percent.
SECTION 16.8 TAX ON CONSTRUCTION
ACTIVITIES
There is imposed and levied and shall be collected from every
person engaging within the Consolidated Borough of Quil Ceda
Village in the business of constructing, repairing, decorating,
improving new or existing buildings or other structures under,
upon or above real property of others; installing or attaching
of any article of tangible personal property in or to real
property, whether or not such personal property becomes a
part of the realty by virtue of installation; and the clearing
of land and the moving of earth; and constructing, reconstructing,
repairing or improving any street, place, road, highway,
easement, right-of-way, parking facility, bridge, tunnel,
or trestle; a tax on such business or other such activities
in an amount equal to the gross income of the business multiplied
by the rate of one-tenth of one percent.
SECTION
16.9 REAL ESTATE BROKERS
A. There is imposed and levied and shall be collected from
every person engaging within the Consolidated Borough of
Quil Ceda Village as a real estate broker a tax with respect
to such business in an amount equal to the gross income of
the business, multiplied by the rate of one-tenth of one
percent.
B. The measure of the tax on real estate Village Councils
earned by the real estate broker shall be the gross Village
Council earned by the particular real estate brokerage office
including that portion of the Village Council paid to salespersons
or associate brokers in the same office on a particular transaction;
provided, however, that where a real estate Village Council
is divided between an originating brokerage office and a
cooperating brokerage office in a particular transaction,
each brokerage office shall pay the tax only upon their respective
shares of said Village Council; and provided further, that
where the brokerage office has paid the tax as provided herein,
salespersons or associate brokers within the same brokerage
office shall not be required to pay a similar tax upon the
same transaction.
SECTION 16.10 SQUARE FOOTAGE TAX
A. Upon every person, as defined in Section 1.3J, within
the Consolidated Borough of Quil Ceda Village who maintains
an office(s), including but not limited to any offices or
other facilities which provide support activities to that
person’s business, such as administrative, engineering,
technical, legal and other direct or indirect support services,
whether or not such business is conducted in the Consolidated
Borough of Quil Ceda Village.
B. As to such person, the amount of tax for such activities
shall be equal to $0.15 for each quarterly period of a calendar
year for each square foot of floor area of office space computed
to the nearest square foot. The $0.15 tax rate set forth
herein shall be administratively adjusted on January 1st
of each year, beginning on January 1, 2004, by the Executive
Director, to reflect any change in the cost of living, as
defined and calculated pursuant to Section 1.3F.
1. As to such person who maintains an office, all or a portion
of which provides administrative support to a business activity
which is taxed under any other Section of this Chapter, an
exemption from a portion of the tax of this Section is granted
in that proportion that administrative support for the business
activity taxed under any Section of this Chapter bears to
the total administrative activity of the office. The Executive
Director may promulgate rules and regulations regarding the
manner, means and method of calculating the exemption.
2. The taxable floor area of office space shall be computed
on the basis of net rentable area as follows:
a. Rentable Area - Single-Tenancy Floor. The rentable area
of a single-tenancy floor, whether above or below grade,
shall be computed by measuring to the inside finish of permanent
outer building walls, or from the glass line if at least
fifty (50%) percent of the outer building wall is glass.
Rentable area shall include all area within outside walls,
less stairs, elevator shafts, flues, pipe shafts, vertical
ducts, air-conditioning rooms, fan rooms, janitor closets,
electrical closets and such other rooms not actually available
to the tenant for his/her furnishings and personnel, and
their enclosing walls. Toilet rooms within and exclusively
serving only that floor shall be included in the rentable
area. No deductions from the rentable area calculation shall
be made for columns and projections necessary to the building.
b. Rentable Area - Multiple-Tenancy Floor. The net rentable
area of a multiple-tenancy floor, whether above or below
grade, shall be the sum of all rentable areas on that
floor. The rentable area of an office on a multiple-tenancy
floor shall be computed by measuring to the inside finish
of permanent outer building walls, or to the glass line
if at least fifty (50%) percent of the outer building
wall is glass, to the office side of corridors and/or
other permanent partitions, and to the center of partitions
that separate the premises from adjoining rentable areas.
No deduction from the rentable area calculation shall
be made for columns and projections necessary to the building.
c. For purposes of this Section, net rentable area shall
not include warehouses, company gyms, cafeterias, and
the retail selling area of a retail store.
d. When the taxable floor space of an office changes during
a reporting period, the tax shall be computed on a monthly
basis. For the purposes of this allocation, a month shall
be deemed to be 16 or more days during any calendar month.
SECTION
16.11 TAX ON ANY OTHER ACTIVITY
Upon every person, as defined in Section 1.3J, engaging within
the Consolidated Borough of Quil Ceda Village in any activity,
including but not limited to any service or business activity,
other than or in addition to those activities enumerated elsewhere
in this Chapter; as to such persons the amount of tax on account
of such activities shall be equal to the gross income of the
business multiplied by the rate of one-tenth of one percent.
This Section includes, among others, and without limiting the
scope hereof (whether or not title to materials used in the
performance of such business passes to another by accession
or other than by outright sale), persons engaged in the business
of rendering any type of service, which does not constitute
a “sale at retail” or a “sale at wholesale”.
SECTION 16.12 EXEMPTIONS
A. Tax Exemption Thresholds. Any person engaging in
any one or more business activities which are otherwise taxable
pursuant to Sections 16.4 through 16.9 and Section 16.11,
whose value of products, gross proceeds of sale, or gross
income of business, less applicable deductions and exemptions,
is less than or equal to $30,000 for an assigned quarterly
reporting period or is less than or equal to $120,000 for
an assigned annual reporting period, shall be exempt from
taxation under such Sections. The exemption level set forth
in this Section shall be administratively adjusted by the
Executive Director on January 1st of each year, beginning
on January 1, 2004, to reflect any change in the cost of
living, as defined and calculated pursuant to Section 1.3F.
The amount of the exemption level so calculated shall be
rounded to the nearest $5,000. Any person otherwise taxable
pursuant to Section 16.10 and whose total floor area of office
space does not exceed 250 taxable square feet shall be exempt
from taxation under Section 16.10.
B. Utility Occupation Tax. This Chapter shall not
apply to any person in respect to a business activity for
which tax liability is specifically imposed under the provisions
of Chapter 15, the Utility Occupation Tax Chapter.
C. Farmers. This Chapter shall not apply to any farmer,
gardener, or other person selling, delivering, or peddling
any fruits, vegetables, dairy products, berries, eggs, fish,
poultry meats, or any farm produce or edibles raised, gathered,
produced, or manufactured by such person.
D. This Chapter shall not apply to any person in respect
to his employment in the capacity of an employee as distinguished
from that of an independent contractor.
E. Nonprofit Organizations. This Chapter shall not
apply to nonprofit organizations exempt from federal income
tax under Section 501(c)(3), (4), or (7) of the Internal
Revenue Code of 1998, as amended.
F. Sale of Real Estate. This Chapter shall not apply
to gross proceeds derived from the sale of real estate. This
subsection shall not, however, be construed to allow a deduction
of amounts received as Village Councils from the sale of
real estate, nor as fees, handling charges, discounts, interest
or similar financial charges resulting from, or relating
to, real estate transactions.
G. Casual and Isolated Sales. This Chapter shall not
apply to the gross proceeds derived from casual or isolated
sales.
H. Investments. This Chapter shall not apply to those
amounts derived by persons, other than those engaging in
banking, loan, security, or other financial businesses from
investments or the use of money as such, or to amounts derived
as dividends by a parent from its subsidiary corporations.
I. The Consolidated Borough of Quil Ceda Village is exempt
from the tax levied by this chapter.
SECTION
16.13 DEDUCTIONS
In computing the tax imposed by this Chapter, the following
items may be deducted from the measure of the tax. These
deductions shall not be construed to allow an exemption from
the square footage tax levied pursuant to Section 16.10 unless
otherwise stated.
A .Village prohibited from Taxing. Amounts derived
from business which the Consolidated Borough of Quil Ceda
Village is prohibited from taxing under any of its laws,
including interstate and foreign sales.
B. Initiation Fees and Dues. Amounts derived from:
i. Bona fide initiation fees;
ii. Dues;
iii. Contributions;
iv. Donations;
v. Tuition fees; and
vi. Endowment funds.
This Section shall not be construed to exempt any person,
as defined in Section 1.3J, from tax liability upon selling
tangible personal property or upon providing facilities or
services for which a special charge is made to members or
others. If dues are in exchange for any significant amount
of goods or services rendered by the recipient thereof to
a member without any additional charge to the member, or
if the dues are graduated upon the amount of goods or services
rendered, the value of such goods or services shall not be
permitted as a deduction hereunder. The square footage tax
levied pursuant to Section 16.10 shall not apply to deductions
for initiation fees and dues.
C. Cash Discounts. Amounts derived from cash discounts
actually taken by the purchaser. This deduction is not allowed
in arriving at the taxable amount under the manufacturers
classification with respect to articles manufactured, the
reported values of which, for purposes of such tax, have
been computed according to the provisions of Section 16.15.
The square footage tax levied pursuant to Section 16.10 shall
not apply to deductions for cash discounts.
D. Credit Losses. Amounts derived from credit losses
actually sustained by taxpayers whose regular books are kept
upon an accrual basis. The square footage tax levied pursuant
to Section 16.10 shall not apply to deductions for credit
losses.
E. Motor Vehicle Fuel. Amounts derived from the business
of manufacturing, selling, or distributing motor vehicle
fuel or special fuel. The square footage tax levied pursuant
to Section 16.10 shall not apply to deductions for motor
vehicle fuel.
F. Liquor Sales. Amounts derived from the business
of selling liquor. The square footage tax levied pursuant
to Section 16.10 shall not apply to deductions for liquor
sales.
G. Interest on Investments or Loans Secured by Mortgages
or Deeds of Trust. Amounts derived, by those engaged
in banking, loan, security or other financial businesses,
from interest received on investments or loans primarily
secured by first mortgages or trust deeds on nontransient
residential properties. The square footage tax levied pursuant
to Section 16.10 shall not apply to deductions for interest
on investments or loans secured by mortgages or deeds of
trust.
H. Interest on Obligations of the State or its Subdivisions.
Amounts derived by those engaged in banking, loan, security
or other financial businesses, from interest paid on all
obligations of the State of Washington, its political subdivisions,
and municipal corporations organized pursuant to the laws
thereof. The square footage tax levied pursuant to Section
16.10 shall not apply to deductions for interest on obligations
of the state or its subdivisions.
I. Tax Paid to Another City. Whenever persons located
in, registered with, and paying tax to the Consolidated Borough
of Quil Ceda Village, as required by this Chapter, are also
required to register and pay business and occupation tax
to another municipality, and when another municipality has
a more substantial nexus with the particular activity subject
to taxation, such persons may deduct from the measure of
gross receipts tax due to the Consolidated Borough of Quil
Ceda Village that amount they are required to report as the
measure of tax to another municipality; provided, however,
this deduction is only applicable when the other municipality
uses “gross proceeds of sales” and/or “gross
income of the business” as the measure of their business
and occupation tax. This deduction shall not apply to persons
engaged in manufacturing in the Consolidated Borough of Quil
Ceda Village who transfer or make delivery of articles produced
to points outside the Village. The square footage tax levied
pursuant to Section 16.10 shall not apply to deductions for
sales taxed by another city.
J. Value of Articles Manufactured Outside the United States.
The value of articles to the extent of manufacturing activities
completed outside the United States, by persons subject to
payment of the tax on manufacturers pursuant to Section 16.4,
if:
a. Any additional processing of such articles in the Consolidated
Borough of Quil Ceda Village consists of minor final assembly
only; and
b. In the case of domestic manufacturing of such articles,
can be and normally is done at the place of initial manufacture;
and
c. The total cost of the minor final assembly does not exceed
two percent of the value of the articles; and
d. The articles are sold and shipped outside the Consolidated
Borough of Quil Ceda Village. The square footage tax levied
pursuant to Section 16.10 shall not apply to deduction for
the value of articles manufactured outside the United States.
SECTION
16.14 PERSONS TAXABLE ON MULTIPLE ACTIVITIES - DEDUCTION
A. Any person, as defined in Section 1.3J, engaged in business
activities within the Consolidated Borough of Quil Ceda Village
which are taxable pursuant to two or more Chapters of this
Tax Code shall be taxable under each Section applicable to
the activity engaged in.
B. Persons taxable under Section 16.4 with respect to manufacturing
products in the Consolidated Borough of Quil Ceda Village
shall be allowed a deduction from the measure of the taxes
levied under this Section for amounts which:
a. A gross receipts tax has been paid to the Village under
Section 16.5 (retailing) with respect to the sales of the
products so manufactured in the Village; or
b. A gross receipts tax has been paid to the Village under
Section 16.6 (wholesaling) with respect to the sales of the
products so manufactured in the Village.
c. Persons taxable under Section 16.4 with respect to manufacturing
products in the Village shall be allowed a deduction from
the measure of the taxes levied under that Section for amounts
for which:
a. A gross receipts tax has been paid to another state with
respect to the sales of the products so manufactured in the
Village;
b. A manufacturing tax has been paid with respect to manufacturing
activities completed in another state for products so
manufactured in the Village.
C. For the purpose of this Section, the following definitions
shall apply:
1. “Gross receipts tax” means
a tax:
a. Which is imposed on or measured by the gross volume of
business in terms of gross receipts or in other terms, and
in the determination of which the deductions allowed would
not constitute the tax an income tax or value added tax;
and
b. Which is also not, pursuant to law or custom, separately
stated from the sales price.
2. “State” means:
a. A state of the United States other than Washington, or
any political subdivision of such other state;
b. The District of Columbia; or
c. Any foreign country or political subdivision thereof.
SECTION
16.15 VALUE OF PRODUCTS
A. The value of manufactured products, including byproducts,
shall be determined by the gross proceeds derived from the
sale thereof whether such sale is at wholesale or at retail,
to which shall be added all subsidies and bonuses received
from the purchaser or from any other person with respect
to the manufacture or sale of such products or byproducts
by the seller, except:
1. Where such products, including byproducts, are manufactured
for commercial or industrial use;
2. Where such products, including byproducts, are shipped,
transported or transferred out of the state of Washington,
or to another person, without prior sale or are sold under
circumstances such that the gross proceeds form the sale
are not indicative of the true value of the subject matter
of the sale.
B. In the above cases, the value shall correspond as nearly
as possible to the gross proceeds from sales in this state
of similar products of like quality and character, and in
similar quantities by other taxpayers plus the amount of
subsidies or bonuses ordinarily payable by the purchaser
or by any third person with respect to the manufacture or
sale of such products; provided, that the value of a product
manufactured or produced for purposes of serving as a prototype
for the development of a new or improved product shall correspond:
1. To the retail selling price of such new or improved
product when first offered for sale; or
2. To the value of materials incorporated into the prototype
in cases in which the new or improved product is not offered
for sale.
SECTION 16.16 SALE IN OWN NAME
- SALES AS AGENT
1. Every consignee, bailee, factor, or auctioneer having
either actual or constructive possession of tangible personal
property, or having possession of the documents of title
thereto, with power to sell such tangible personal property
in his/her or its own name and actually so selling, shall
be deemed the seller of such tangible personal property within
the meaning of this Chapter; and further, the consignor,
bailor, principal, or owner shall be deemed a seller of such
property to the consignee, bailee, factor, or auctioneer.
2. The burden shall be upon the taxpayer in every case to
establish the fact that he/she is not engaged in the business
of selling tangible personal property but is acting merely
as an agent in promoting sales for a principal.
SECTION
16.17 TAX PART OF OVERHEAD
It is not the intention of this Chapter that the taxes herein
levied upon persons engaging in business activities be construed
as taxes upon the purchasers or customers, but that such
taxes shall be levied upon, and collectible from, the person
engaging in the business activities herein designated and
that such taxes shall constitute a part of the operating
overhead of such persons.
SECTION 16.18 GENERAL ADMINISTRATIVE
PROVISIONS APPLY
The provisions of Part I of the Quil Ceda Village Tax Code
shall be fully applicable to the provisions of this Chapter
except as expressly stated to the contrary herein. All rules
and regulations adopted for the administrative provisions
contained in Part I of this Tax Code shall be fully applicable
to the provisions of this Chapters except as expressly stated
to the contrary herein.
CHAPTER SEVENTEEN
GAMBLING TAX
SECTION
17.1 IMPOSITION
A. There is imposed and levied and shall be collected from
all persons, as defined in Section 1.3J, who have been duly
licensed by the Tulalip Tribal Gaming Village Council according
to Section 10 of Ordinance No.55A of the Tulalip Tribes of
Washington (Restated), as amended, and the Tulalip Tribal
Gaming Village Council’s Regulations (Revised July
1995), as amended, a tax on the act of conducting or operating
any bingo game, raffle, amusement game, punchboard or pull-tab
activity within the boundaries of the Consolidated Borough
of Quil Ceda Village. Such tax shall be levied at the rates
set forth in Section 17.2 on the gross revenues of activities
taxable under this Chapter.
B. Exclusively for the purposes of this Chapter, this Tax
Code shall be construed as imposing a tax on the government
or any wholly or partially owned subdivision or economic
enterprise of the Tulalip Tribes. Section 1.5 of this Tax
Code shall be disregarded for the purposes of this subsection
only.
SECTION 17.2 RATE OF TAX
Upon every person, as defined in Section 17.1A, engaging
within the Consolidated Borough of Quil Ceda Village in the
act of conducting or operating the following gambling activities,
as to such persons, the amount of tax with respect to such
activities shall be equal to the gross revenue from such
activities multiplied by the following tax rates:
Activity
A. Bingo Games
B. Raffles
C. Amusement Games
D. Sales of Punchboards and Pull-Tabs
E. All Other Games of Chance
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Tax Rate
5.0%
7.5%
2.0%
5.0%
5.0%
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SECTION
17.3 DEFINITIONS
The definitions set forth in Section 1.3 shall apply throughout
this Chapter, unless expressly provided otherwise herein.
The following additional definitions shall apply throughout
this Chapter:
A. “Amusement Game” means a game played
for entertainment in which the contestant actively participates,
the outcome depends in a material degree upon the skill of
the contestant, only merchandise prizes are awarded, the
outcome is not in the control of the operator, the wagers
are placed, the winners are determined, and a distribution
of prizes or property is made in the presence of all persons
placing wagers at such game.
B. “Bingo” means a game in which prizes
are awarded on the basis of designated numbers or symbols
on a card conforming to numbers or symbols selected at random
and in which no cards are sold except at the time and place
of said game.
C. “Pull-tabs” means a game in which the
participant, on payment of a nominal sum, receives a paper
tab from a dispenser, which is pulled apart to reveal a designated
prize.
D. “Punchboard” means a board with many
holes filled with rolled-up printed slips to be punched out
on payment of a nominal sum in an effort to obtain a slip
that entitles the player to a designated prize.
E. “Raffle” means a game in which tickets
bearing an individual number are sold for not more than $25.00
each and in which a prize or prizes are awarded on the basis
of a drawing from the tickets by the person or persons conducting
the game.
F. “Game of Chance” means any game other
than those set out in Subsection 17.3 A-E above wherein the
element of skill in the possibility of winning a prize, with
pecuniary consideration being required to participate in
the game:
G. “Game of Skill”
SECTION 17.4 TAX PAYMENTS
A. Quarterly payments of the tax imposed by this Chapter
shall be due and payable in quarterly installments, and remittance
thereof shall be made on or before the thirtieth day of the
month succeeding the end of the quarterly period in which
the tax accrued. It’s the taxpayer’s obligation
to compute and make the payment on or before such date and
to accompany the same with a return on a form to be provided
and prescribed by the Village Council.
B. Tax payments under the provisions of this Chapter shall
commence accruing on January 1, 2004, and the first payments
and returns shall be made on or before April 20, 2004.
SECTION 17.5 COLLECTION
The taxes authorized by this Chapter that are collected by
the Village Council shall be deposited by the Village Council
in the Tribal Gaming Fund hereby created in the treasury
of the Consolidated Borough of Quil Ceda Village. All taxes
collected herein shall be placed in such account for such
uses as may from time to time be authorized for such taxes
pursuant to regulations.
SECTION
17.6 LICENSE FEE - ADDITIONAL TO OTHERS
A. The tax herein levied shall be additional to any license
fee.
B. The tax levied pursuant to his Chapter is in lieu of any
excise or occupational tax based on gross revenue under any
other Chapter of this Tax Code with respect to activities
taxed under this Chapter. Nothing herein shall be construed
to exempt persons taxable under the provisions of this Chapter
from any tax imposed under any other Chapter of this Tax
Code with respect to activities under than those expressly
taxed under this Chapter.
SECTION 17.7 GENERAL ADMINISTRATIVE
PROVISIONS APPLY
The provisions of Part I of the Quil Ceda Village Tax Code
shall be fully applicable to the provisions of this Chapter
except as expressly stated to the contrary herein. All rules
and regulations adopted for the administrative provisions
contained in Part I of this Tax Code shall be fully applicable
to the provisions of this Chapter except as expressly stated
to the contrary herein.
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