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Nisqually Tribal Code

March 2003 Edition

TITLE 38 - REVENUE AND TAXATION


SUBCHAPTER I - TOBACCO REVENUE



Section 38.01 - General Provisions

38.01.01 Title

This Subchapter shall be known as the Nisqually Tobacco Revenue Code.

Historical and Statutory Notes

1. This section amended in 1991. Originally created by Resolution 37-1976 and Ordinance 4-1976.

2. This Section renamed "General Provisions" from "Tobacco Control" in 2003 formatting amendments to more accurately reflect content of this section.

3. "Code" changed to "Subchapter" throughout this Title in order to maintain consistency with 2003 Tribal Code formatting amendments.


38.01.02 Intent


The intent of this Subchapter shall be to levy a tax on the sale of tobacco products on the Nisqually Reservation and at any other locations where tobacco products are sold by the Tribe in order to provide revenues for the Nisqually Community Council to use for the general welfare, social, cultural and economic advancement of the Nisqually Indian Community.


Historical and Statutory Notes

This section amended in 1978 and again in 1991. Originally created by Resolution 37-1976 and Ordinance 4-1976.


38.01.03 Equal Application of Subchapter


The provisions of this Subchapter shall apply to all persons, Indian or non-Indian, and no person shall be denied the equal protection of the terms of this Subchapter.


Historical and Statutory Notes

1. This section amended in 1991. Originally created by Resolution 37-1976 and Ordinance 4-1976.

2. This subsection moved from end of this Title to this location as part of 2003 formatting amendments.


38.01.04 Definitions

In this Subchapter, unless otherwise specifically stated:


(a) "Tobacco products" means cigars, cheroots, stogies, granulated, plug cut, crimp cut, ready rubbed, and other smoking tobacco, snuff, snuff flour, cavandish, plug and twist tobacco, fine cut and other chewing tobacco, shorts and other kinds and forms of tobacco, prepared in such a manner as to be suitable for chewing or smoking in a pipe or otherwise, or both for chewing and smoking;

(b) "Cigarette" means any roll for smoking made wholly or in part of tobacco, irrespective of size or shape and irrespective of the tobacco being flavored, adulterated, or mixed with any other ingredient, where such wrapper is wholly or in the greater part made of paper or any material, except where such wrapper is wholly or in the greater part made of natural leaf tobacco in its natural state;

(c) "Reservation" means lands lying within the boundaries of the Nisqually Indian Reservation as established by the Treaty of Medicine Creek, December 26, 1854 (10 Stat. 1132) and by Executive Order January 20, 1857;

(d) "Seller(s)" means any person(s), association(s), corporation(s), partnership(s), or other enterprises engaging in any manner of selling, trading, exchanging, or bartering cigarettes or other tobacco products for consideration on the Nisqually Reservation;

(e) "Tobacco sales" means any transfer of the ownership of, title to, or possession of property; exchange; or barter in any manner or by any means whatsoever for a consideration by any person, association, partnership, corporation or enterprise of cigarettes or other tobacco products. It includes a gift made as a means of evading the provisions of this ordinance;
and

(f) "Tobacco sales price" means the retail price at which any tobacco product herein defined is sold to the consumer before any taxes are imposed on it.

Historical and Statutory Notes

This section amended in 1991. Originally created by Resolution 37-1976 and Ordinance 4-1976.


Section 38.02 - Taxation


38.02.01 Taxation of Tobacco Products


(a) There is hereby levied on all tobacco products an excise tax of ten (10) percent of the tobacco sales price.

(b) The tax shall be collected by the seller(s) of all cigarettes and tobacco products and shall be clearly identified in the records of the seller(s).

(c) The tax shall be paid each calendar quarter by the seller(s) to the Treasurer of the Nisqually Indian Community or his or her designated agent.


Historical and Statutory Notes

1. This section amended in 1991. Originally created by Resolution 37-1976 and Ordinance 4-1976.

2. This section "Taxation" created as part of 2003 formatting amendments to ensure consistency with entire Code and more accurately reflect topical subdivisions of this Title. Subsections renumbered but not changed.


38.02.02 Sales of Tobacco Products

(a) In order to insure the collection of the tax, it is deemed desirable to control the tobacco outlets on the Nisqually Reservation.

(b) The sole purchaser and seller of tobacco products within the boundaries of the Nisqually Reservation shall be the Nisqually Tribal Trading Post.


Historical and Statutory Notes

This section amended in 1991. Originally created by Resolution 37-1976 and Ordinance 4-1976.


38.02.03 Collection


(a) The Treasurer shall prepare a tax reporting form which shall be used by the seller. The tax reporting form shall include the amount of sales of cigarettes and tobacco products, taxes collected, and such other data as may be required by the Treasurer. The Treasurer may require other business records to verify that the correct amount of taxes were collected and paid.

(b) The tax reporting form, the supporting records and the tax payment shall be delivered to the Nisqually Tribal Treasurer within thirty (30) days after the end of the calendar quarter.

(c) A penalty of one (1) percent of the amount of taxes incurred in the previous calendar quarter is hereby imposed and shall be collected from the seller(s) for every thirty (30) days of non-compliance with the provisions of this ordinance.


Section 38.03 - Tobacco Tax Fund


38.03.01 Tobacco Tax Fund Creation

(a) The Treasurer of the Nisqually Indian Community shall establish a fund to be called the Tobacco Tax Fund which shall be separately identifiable from all other tribal funds and revenues.

(b) Tobacco excise tax revenues shall be deposited in this fund.

Historical and Statutory Notes

1. This section amended in 1991. Originally created by Resolution 37-1976 and Ordinance 4-1976.

2. This section "Tobacco Tax Fund" created as part of 2003 formatting amendments to ensure consistency with entire Code and more accurately reflect topical subdivisions of this Title. Subsection 38.03.01 renamed from "Tobacco Tax Fund" to "Tobacco Tax Fund Creation." Other subsections renumbered but not changed.


38.03.02 Uses of the Tobacco Tax Fund

(a) Revenues in the amount of fifty percent (50%) of the Tobacco Tax Fund shall be used for expenditures clearly related to any of the following purposes:

(i) Education

(ii) Economic development;

(iii) Senior Citizens Aid and Supportive Systems;........................................................ 50%

(iv) Recreation;

(v) Community Center; and

(vi) Funeral Fund.

(b) Expenditure from the Tobacco Tax Fund shall be authorized and budgeted by the Nisqually Business
Committee for such purposes which it deems prudent in order to benefit the Reservation and the Tribal
Community............................................................................. 50%

(c) Expenditures may be made for supplies, equipment, wages, facilities, land, etc., as needed by these programs or the Tribe.

Historical and Statutory Notes


This section amended in 1978 and again in 1991. Originally created by Resolution 37-1976 and Ordinance 4-1976.


Section 38.04 - Penalties


38.04.01 Violation of Ordinance Any persons violating the provisions of this Subchapter shall be subject to a fine not to exceed two hundred dollars ($200.00) or a jail sentence not to exceed thirty (30) days or both.


Historical and Statutory Notes

1. This section amended in 1991. Originally created by Resolution 37-1976 and Ordinance 4-1976.

2. This section "Penalties" created as part of 2003 formatting amendments to ensure consistency with entire Code and more accurately reflect topical subdivisions of this Title. Subsection 38.03.01 renamed from "Tobacco Tax Fund" to "Tobacco Tax Fund Creation." Other subsections renumbered but not changed.

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