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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.
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