Law and Order Code of the Fort McDermitt Paiute and Shoshone Tribe, Nevada
Code last amended: 2008
Chapter 19. Taxation
This new chapter to the Fort McDermitt Law & Order Code was enacted by the Tribal Council on September 13, 1988.
Sec. 1. Purpose and Applicability.
The purpose of this chapter is to promote economic growth of the Fort McDermitt Indian Reservation; to provide increased services to residents of the Fort McDermitt Reservation; to provide funds for tribal government activities; and, to regulate the sales of tobacco products within Fort McDermitt Indian Country. This chapter is applicable to all sales of tobacco products within Fort McDermitt Indian Country.
Sec. 2. Definitions.
(a) "Fort McDermitt Indian Country", as used in this chapter, means all lands of the Fort McDermitt Tribe including the Oregon lands and the lands within the state of Nevada, e.g.., Lasa Purchase, Hog John Ranch, etc.
(b) "Cigarettes", as used in this chapter means, all rolled tobacco or substitutes therefore, which are wrapped in paper or any paper substitute other than tobacco.
(c) "Consumer", as used in this chapter means, a person who is not a wholesale dealer or retail dealer who comes into possession of cigarettes within Fort McDermitt Indian Country for any purpose other than offering them for sale.
(d) "Manager", as used in this chapter means, a member of the Fort McDermitt tribe employed by the Tribe to manage a tribal tobacco outlet.
(e) "Net profits", as used in this chapter means, money remaining from the operation of a tobacco outlet, after deduction of excise tax revenues and of all costs of doing business, as determined by the Tribal Council upon consultation with a manager, and including reasonable costs for improvements and expansion.
(f) "Person", as used in this chapter means, one or more individuals, or any firm, association, partnership or corporation. The term shall not include the Tribe.
(g) "Retail selling price", as used in this chapter means, the ordinary, customary or usual price paid by the consumer for each tobacco product, less the excise tax levied by this chapter.
(h) "Sale" or "sell", as used in this chapter means, to exchange, barter, possess or traffic in; to solicit or receive an order for; keep or expose for sale; to deliver for value; to peddle; to possess with intent to sell; or to transfer to anyone retail sales business selling tobacco products on land owned by the Fort McDermitt Tribe.
(i) "Tobacco outlet", as used in this chapter means, a tribal retail sales business selling tobacco products on lands owned by the Fort McDermitt Tribe.
(j) "Tobacco products", as used in this chapter means, cigarettes, cigars, smoking tobacco, snuff, chewing tobacco, and other kinds and forms of tobacco prepared in such manner as to be suitable for chewing or smoking.
Sec. 3. Establishment of Tobacco Outlets.
The Tribal Council may establish one or more tobacco outlets on land owned by the Fort McDermitt Tribe as the Tribal Council, in its sole discretion, deems necessary to provide adequate service to consumers of cigarettes and tobacco products. Tobacco products may not be sold on lands of the Fort McDermitt tribe other than by a tobacco outlet established by the Tribal Council.
Sec. 4. Nature of Outlet.
Each tobacco outlet established pursuant to this chapter shall be operated and managed for the Tribe by a manger retained by the Tribal Council.
Sec. 5. Purchase by Tribe.
All tobacco products sold on lands of the Fort McDermitt. Tribe shall be purchased wholesale by the Tribe and held for resale at tribal tobacco outlets only.
Sec. 6. Excise Tax Imposed.
1. There shall be levied and collected, as hereinafter provided, a tax imposed upon the purchase or possession of cigarettes by a consumer on lands of the Fort McDermitt Tribe. This tax shall be in the amount of $.20 (20 cents) per package of cigarettes containing 20 cigarettes or less. If the package contains more than 20 cigarettes, a tax of $.20 (20 cents) shall be charged for each 20 cigarettes contained therein.
2. There is hereby levied and there shall be collected as hereinafter provided, a tax upon the purchase or possession of all tobacco products, other than cigarettes, by a consumer on lands owned by the Fort McDermitt Tribe. This tax shall be in the amount of 10 percent (10%) of the total retail selling price.
3. The Tribal Council may change the amount of the tax upon the purchase, use, consumption, and handling, possession, or distribution of cigarettes and other tobacco products as it deems desirable.
4. The excise tax levied hereunder shall be added to the retail selling price of tobacco products sold to the consumer.
Sec. 7. Responsibility for Collection of the Cigarette Excise Tax.
It shall be the responsibility of every manager of a tobacco outlet to collect the tobacco excise tax from every purchaser of tobacco products.
Sec. 8. Remittance of Taxes to the Tribal Council.
The taxes collected pursuant to this chapter shall be remitted to the Tribal Council according to a schedule which shall be established by the Tribal Council.
Sec. 9. Required Records.
Every manager shall keep written records of the following:
1. The number of packages of cigarettes or other tobacco products he received from the Tribe.
2. The number of packages of cigarettes or other tobacco products sold to the consumers; and,
3. The amount of excise taxes collected.
Sec. 10. Audit.
All records required to be kept by this chapter shall be open to inspection and audit by a representative of the Tribal Council, at reasonable times and places, to ensure compliance with this chapter.
Sec. 11. Use of Net Profits and Excise Tax Revenues.
1. All net profits derived from the operation of a tobacco outlet shall be the property of the Tribe. These profits, as well as the excise tax revenues collected pursuant to this chapter, shall be sued for the benefit of the reservation and tribal members.
2. All excise tax revenues shall be appropriated to provide tribal governmental services, including, but not limited to: police and fire protection; the tribal court; tribal road construction, repair and maintenance; water, sewage and garbage disposal; education; public health; development of tribal enterprises which employ tribal members; recreation; and, other essential tribal services.
3. Net profits may be appropriated by the Tribal Council for governmental services or for any other purpose consistent with the promotion of the tribe's interests, such as investment purposes.
Sec. 12. Duties and Responsibilities of Tobacco Outlet.
1. The manager shall be directly responsible to the Tribal Council for the efficient and profitable operation of a tobacco outlet.
2. Subject to the final approval of the Tribal Council, a manager shall have authority to employ such persons as he deems necessary to efficiently operate a tobacco outlet. Persons hired by a manager shall be members of the Fort McDermitt Tribe.
3. Without the express written consent of the Tribal Council, a manager shall not be authorized to waive the sovereign immunity of the Fort McDermitt Tribe, nor shall such manager be authorized to create any liability on behalf of the Tribe or to utilize tribal credit. Any such written consent by the Tribal Council shall specify in detail the scope of a manager's authority. Any such authority shall be limited in duration and in scope to the maximum possible extent. Any action taken by a manager pursuant to authority derived under this section shall be in writing, shall be an express term of the transaction at hand, and shall be limited to that transaction. Whenever possible, the Tribal Council shall approve in final form the language of any such provision.
4. As renumeration for operating and managing a tobacco outlet, a manager shall be entitled to a reasonable salary as fixed by the Tribal Council.
5. A manager shall maintain liability insurance upon the premises of the tribal outlet in the sum of at least $10,000.
Sec. 13. Restricted Sales to Minors.
A manager may not sell any tobacco products to any person under the age of 18 years.
Sec. 14. Civil Action.
The Tribe may bring a civil action against any manager or other person to enforce compliance with this chapter. Such action shall be brought in accordance with the procedures of the Tribal Court. The Tribal Court shall have exclusive jurisdiction over any action arising from the sale of tobacco products or payment of the excise tax imposed by section 6.
Sec. 15. Power to Adopt Regulations.
The Tribal Council shall have the power to adopt any regulations which are necessary to the efficient administration of the tobacco excise tax laws and tobacco outlets, as long as such regulations are not in conflict with the provisions of this chapter, the Constitution of the Fort McDermitt Tribe or the Tribal Operations Manual.Back to Top