Approved Ordinances for the Te-Moak Tribe of Western Shoshone
Last amended: 2003
TE-MOAK TOBACCO TAXATION ORDINANCE, TOBACCO EXCISE TAX AND TRIBAL TOBACCO OUTLETS
17-1-1 A. Purpose and Availability
1. The purpose:
a. To promote economic growth within the Te-Moak jurisdiction;
b. To provide increased services to residents of the Te-Moak consortium of Tribes;
c. To provide funds for the local Te-Moak Band Councils; and
d. To regulate the sale of tobacco products on the Tribal lands within the Te-Moak Tribe of Western Shoshone Indians of Nevada.
2. This Ordinance is applicable to all sales of tobacco products on the Battle Mountain Indian Colony, Elko Indian Colony, South Fork Indian Reservation, Wells Indian colony or any other lands which hereafter will be under the jurisdiction of the Te-Moak Shoshone Council.
17-1-2 B. Definitions
1. CIGARETTE: All rolled tobacco or substitutes therefore which are wrapped in paper or any paper substitutes other than tobacco.
2. CONSUMER: Any person who is not a wholesale dealer or retail dealer who comes into possession of cigarettes within the previously mentioned colonies and reservations of the Te-Moak Tribe of Western Shoshone Indians of Nevada for any purpose other than offering them for sale.
3. MANAGER: A member of the the Te-Moak Tribe of Western Shoshone Indians of Nevada employed by the local Band Council to manage a Community tobacco outlet.
4. NET PROFITS: 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 local Band Council upon consultation with a Manager, and including reasonable costs for improvement and expansion.
5. PERSON: One or more individuals or any firm, association, partnership or corporation. The term shall not include the local Bands.
6. RETAIL SELLING PRICE: The ordinary, customary or usual price paid by the Consumer for each tobacco product less the excise tax levied by this Ordinance.
7. SALE OR TO SELL (Any of the following):
a. To exchange, barter, possess or traffic in;
b. To solicit or receive an order for;
c. To keep or expose for sale;
d. To deliver for value;
e. To peddle;
f. To possess with intent to sell; and
g. To transfer to anyone for sale or resale.
8. TOBACCO OUTLET: Band Council retail sales business selling tobacco products on trust lands within the Te-Moak jurisdiction.
9. TOBACCO PRODUCTS: Cigarettes, cigars, smoking tobacco, snuff, chewing tobacco, and other kinds and forms of tobacco prepared in such a manner as to be suitable for chewing or smoking.
17-1-3 C. Establishment of Tobacco Outlets
The Band Councils may establish one or more tobacco outlets within the Te-Moak jurisdiction as each Band 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 the Te-Moak lands other than by a tobacco outlet as authorized by the local Band Council.
17-1-4 D. Nature of Outlets
Each tobacco outlet established pursuant to this Ordinance shall be operated and managed for each Band Council by a Manager retained by the affected Band Council.
17-1-5 E. Purchase by Band Councils
All tobacco products sold on the Te-Moak lands shall be purchased wholesale by each Band Council and held for resale at Tribal tobacco outlets only.
17-1-6 F. Excise Tax Imposed
1. There is hereby levied and there shall be collected as hereinafter provided, a tax upon the purchase or possession of cigarettes by a consumer within the Te-Moak jurisdiction. This tax shall be in the amount of $.20 per package on each package of cigarettes containing 20 cigarettes or less. If the package contains 25 cigarettes, a tax of $.25 shall be charged.
2. The Te-Moak Western Shoshone Council may charge the amount of tax upon the purchase, use, consumption, handling, possession or distribution of cigarettes and other tobacco products as it deems desirable.
3. The excise tax levied hereunder shall be added to the retail selling price of tobacco products sold to the consumer.
17-1-7 G. Responsibility for Collection of 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.
17-1-8 H. Remittance of Taxes to the Band Councils
The taxes collected pursuant to this Ordinance shall be remitted to the Band Councils according to a schedule which shall be established by each Band Council.
17-1-9 I. Required Records
Every manager shall keep written records of the following:
1. The number of packages of cigarettes or other tobacco products he or she receives;
2. The number of packages of cigarettes or other tobacco products sold to consumers;
3. The amount of excise taxes collected; and
4. Other duties hereby described by the Manager's job description.
17-1-10 J. Audit
All records required to be kept by this Ordinance shall be open to inspection and audit by representatives of the Band Councils and the Te-Moak Western Shoshone Council, at reasonable times and places, to ensure compliance with this Ordinance.
17-4-11 K. 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 Band Councils. These profits, as well as the excise tax revenues collected pursuant to this Ordinance, shall be used for the benefit as each Band Council deems appropriate.
2. All excise tax revenues shall be appropriated to provide the Band Councils' governmental services including, but not limited to:
a. Police and fire protection;
b. Establishment of Tribal Courts;
c. Road construction, repair, and maintenance;
d. Water, sewage, and garbage disposal;
e. Education of children;
f. Public health;
g. Development of Tribal enterprises which employ Tribal members;
h. Public recreation; and
i. other essential Tribal services.
3. Net profits may be appropriated by the Band Councils for governmental services or for any other purpose consistent with the promotion of the Bands' interests, such as investment purposes.
17-1-12 L. Duties and Responsibilities of Tobacco Outlets
1. A manager shall be directly responsible to the Band Councils for the efficient and profitable operation of a tobacco outlet.
2. Without the express written consent of the Band Councils, a Manager shall not be authorized to waive the sovereign immunity of the Band Councils from suit, nor shall such Manager be authorized to create any liability on behalf of the Band Council; or to utilize Tribal credit. Any such written consent by the Band Councils 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 on express terms of the transaction at hand, and shall be limited to that transaction. Whenever possible, the Band Councils shall approve, in final form, the language of any such provision.
3. As remuneration for operating and managing a tobacco outlet, a Manager shall be entitled to a reasonable salary as fixed by the Band Councils.
4. The Band Councils shall maintain a liability insurance upon the premises of the Bands' outlets in the sum of at least $10,000.00.
17-1-13 M. Restricted Sales to Minors
A Manager may not sell any tobacco products to any person under the age of 18 years.
17-1-14 N. Civil Actions
The Band Councils may bring a civil action suit against any Manager or other persons to enforce compliance with this Ordinance. Such action shall be brought in accordance with the procedures set forth with the implacable civil procedures. The Tribal Court and Court of Indian Offenses shall have exclusive jurisdiction over any action arising from the sale of tobacco products or payment of the excise tax imposed by this ordinance.
17-1-15 0. Power to Adopt regulations
The Te-Moak Western Shoshone 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 NRS 370.060 Regulations/Ruling No. 9.
Te-Moak Ordinance No. 83-ORD-TM-O7 is hereby expressly repealed and all other ordinances, resolutions or acts that have been previously enacted by the Tribal Council of the Te-Moak Tribe of Western Shoshone Indians of Nevada and its precursor, the Te-Moak Western Shoshone Council, which are in conflict with any provision of this Ordinance are hereby repealed.
undersigned, of the Tribal Council of the Te-Moak Tribe of Western Shoshone
Indians of Nevada do hereby certify that the Te-Moak Western Shoshone
Council is composed of 9 members of whom 5 constituting
a quorum were present at a duly held meeting on the 18th day
of August, 1987, and that the foregoing ordinance was duly adopted
at such meeting by an affirmative vote of 4 FOR, 0 AGAINST,
0 ABSTENTIONS, pursuant to the authority contained under Article
4, Section 3 (n) of the Constitution of the Te-Moak Tribe of Western
Shoshone Indians of Nevada.
Clarence Andreozzi, Vice-Chairperson
Te-Moak Western Shoshone Council
Secretary, Te-Moak Western Shoshone Council
ORDINANCE NO. 87-ORD-TM-O6
BE IT ENACTED BY THE TRIBAL COUNCIL OF THE TE-MOAK TRIBE OF WESTERN SHOSHONE INDIANS OF NEVADA, AS FOLLOWS:
That in accordance with Article 4, Section 3 (n) of the constitution of Te-Moak Tribe, approved may 3, 1938, as approved on August 26, 1982, as organized under the Indian Reorganization Act of June 18, 1934 (48 Stat.), as amended by the Act of June 15, 1935 (49 Stat. 378.), that this Ordinance to be known as the "Te-Moak Tobacco Taxation Ordinance" shall be effective upon passage and is incorporated under Title XVII Te-Moak Tribal Code.