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.

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.

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.

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.

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.