Approved Ordinances for the Te-Moak Tribe of Western Shoshone
Last amended: 2003
ELKO BAND COUNCIL SALES AND USE TAXES
A. Purpose and Availability
1. The purpose:
A. To promote economic growth within the Elko Colony Jurisdiction;
B. To provide increased services to residents of the Elko Indian Colony;
C. To provide funds for the Elko Band Council;
D. To regulate the sale of products on the Tribal Land within the Elko Indian Colony of the Te-Moak Tribe of Western Shoshone Indians of Nevada.
2. This Ordinance is applicable to all sales of products on the Elko Indian Colony which hereafter will be under the jurisdiction of the Elko Band Council of the Te-Moak Western Shoshone Council.
1. Business: Business includes any activity engaged in by any person or caused to be engaged in with the object of gain, benefit or advantage, either direct or indirect..
2. Gross Receipts: Gross Receipts means the total amount of the sale or lease or rental price, as the case may be, of the retail sale of retailers, valued in money, whether received in money or, otherwise without any deduction on account of any of the following:
A. The cost of the property sold. However, in accordance with such rules and regulations as the Elko Band Council may prescribe, a deduction may be taken if the retailer has purchased property for some other purpose other than for resale, has reimbursed his vendor for tax which the vendor is required to pay to the State or has resold the property prior to making any use of the property other than retention, demonstration or display while holding it for sale in the regular course of business. If such deduction is taken by the retailer, no refund or credit will be allowed to his vendor with respect to the sale of the property.
B. The cost of the materials used, labor or service cost, interest paid, loses or any other expense.
C. The cost of transportation of the property prior to its sale to the purchaser.
3. The total amount of the sale or lease or rental price includes all the following:4. "Gross Receipts" does not include any of the following:
A. Any service that are a part of the sale.
B. All receipts, cash, credits and property of any kind.
C. Any amount for which credit is allowed by the seller to the purchaser.
A. Cash discounts allowed and taken on sales.
B. Sale price of property returned by customers when the full price is refunded either in cash or credit; but this exclusion shall not apply in any instance when the customer, in order to obtain the refund, is required to purchase other property at the price greater than the amount charged for the property that is returned.
C. The price received for labor or services used in installing or applying the property sold. D. The amount of any tax (not including, however any manufacturer's or importers excise tax) imposed by the United States upon or with respect to retail sales, whether imposed upon the retailer or the consumer.
5. For the purpose of the sales tax, if the retailers establish to the satisfaction of the Elko Band Council that the sales tax has been added to the total amount of the sale price shall be deemed to be the amount received exclusive of the tax imposed.
C. "In the Jurisdiction of the Tribe"
1. Means within the exterior boundaries of the Elko Indian Colony within these limits whether held in fee or trust.
D. "Occasional Sale"
1. "Occasional Sale" included:
A. A sale of property not held or used by a seller in the course of an activity for which he is required to hold a sellers permit, provided such sale is not one of a series of sales sufficient in number, scope and character to constitute an activity required by holding of a sellers permit.
B. Any transfer of all or substantially all the property held or used by a person in the course of such an activity when after such transfer the real or ultimate ownership of such property is substantially similar to that when existed before such transfer.
2. For the purpose of this section, stockholders, bondholders, partners, or other persons holding an interest in a corporation or other entity are regarded as having the "real or ultimate ownership" of the property of such corporation or other entity.
1. "Person" includes any individual, firm, co-partnership, joint venture, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, cooperative, assignee, or any other group or combination acting as a unit, including the Elko Band Council.
1. "Purchase" means any transfer, exchange or barter, conditional or otherwise, in any manner or by any means
whatsoever, of tangible personal property for a consideration.
2. A transaction whereby the possession of the property is transferred but the seller retains the title as security for the payment of the price in a purchase.
3. A transfer for a consideration of tangible personal property which has been produced, fabricated or printed to the special order of the customer, or of any publication, is also a purchase.
G. "Retail Sale"; "Sale at Retail"
1. "Retail Sale" or "Sale at Retail" means a sale for any purpose other than the resale in the regular course of business of tangible personal property.
2. The delivery in the Territory of the Elko Band Council of tangible personal property by an owner or former owner thereof or by a factor, or agent of such owner, former owner or factor, if the delivery is to a consumer, pursuant to a retail sale made by a retailer not engaged in business in the Elko Band Council's Territory, is a retail sale in the Elko Band Council Territory by the person making the delivery. He shall include the retail selling price of the property in his gross receipts.
1. "Retailer" includes:
A. Every seller who makes any retail sale or sales of tangible personal property, and every person engaged in the business of making retail sales at auction of tangible personal property owner by the person or others.
B. Every person engaged in the business of making sales for storage, use or other consumption or in the business of making sales at auction of tangible personal property owner by the person or others for storage, use or other consumption.
C. Every person making more than two retail sales of tangible personal property during a twelve month period, including sales made in the capacity of assignee for the benefit of creditors, or receiver or trustee in bankruptcy.
2. When the Elko Band Council determines that it is necessary for the efficient administration of this title to regard any salesmen, representatives, peddlers, or canvassers as the agents of the dealers, distributors, supervisors or employers under whom they operate or from whom they obtain the tangible personal property sold by them, irrespective of whether they are making sales on their own behalf or on behalf of such dealers, distributors, supervisors, or employers, the Elko Band Council may so regard them and may regard the dealers, distributors, supervisors or employers, as retailers for purpose of this title.
3. A licensed optometrist or physician or surgeon is a consumer of, and shall not be considered, a retailer
within the provisions of this title, with respect to the ophthalmic materials used for or furnished by him in the performance of his professional services in the diagnosis, treatment or correction of the human eye, including the adaptation of lenses or frames for the aid of thereof.
I . "Sale"
1. "Sale" means and includes any transfer of title or possession, exchange, barter, lease, or rental, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for consideration.
2. "Transfer of Possession", "Lease", or "Rental" includes only transactions found by the Elko Band Council to be in lieu of a transfer of title, exchange or barter.
3. "Sale" includes:
A. The producing, fabricating, processing, printing or imprinting of tangible personal property for a
consideration for consumers who furnish either directly or indirectly, the materials used in
producing, fabricating, processing, printing or imprinting.
B. The furnishing and distributing of tangible personal property for a consideration of social
clubs and fraternal organizations to their members or others.
C. The furnishing, preparing, or serving for a consideration of food, meal or drinks.
D. A transaction whereby the possession of property is transferred but the seller retains the title as security for the payment of the price.
E. A transfer for a consideration of the title or possession of tangible personal property which has been produced, fabricated or printed to the special order of the consumer, or of any publication.
J. "Sales Price"
1. "Sales Price" means~the total amount for which tangible property is sold, valued in money, whether paid in money or otherwise, without any deduction on account of any of the following:
A. The cost of property sold.
B. The cost of materials used, labor or service cost, interest charged, losses~ or any other expenses.
C. The amount charged for labor or services rendered installing or apply the property sold.
D. The amount of any tax (not including however any manufactures or importers excise tax) imposed by the United States upon or with respect to retail sales, whether imposed upon the retailer or consumer.
1. "Seller" includes every person engaged in the business of selling tangible personal property of a kind, the gross receipts from the retail sale of which are required to be included in the measure of the sales tax.
1. "Storage" includes any keeping or retention in the Elko Band Council's territory for any purpose except sell in the regular course of business or subsequent use solely outside this state of tangible personal property purchased from a retailer.
M. "Storage" and "Use": Exclusion
1. "Storage" and "Use" do not include the keeping, retaining or exercising any right or power over tangible personal property for the purpose of subsequently transporting it outside of the Elko Band Council's Territory for use thereafter solely outside the Elko Band Council's Territory, or for the purpose of being processed, fabricated or manufactured into, attached to, or incorporated into other tangible personal property to be transported outside the Elko Band Council's Territory and thereafter used solely outside the Elko Band Council's Territory.
N. "Tangible Personal Property"
1. "Tangible Personal Property" means personal property which may be seen, weighed, measured, felt or touched, or which is any other manner perceptible to the senses.
O. "Elko Band Council"
1. "Elko Band Council" means the governing body that has executive and legislative powers of the Elko Indian Colony shall be vested in a band council known as the Elko Band Council.
1. "Taxpayer" means any person liable for the tax under this title.
O. Imposition and rate of sales tax
1. Imposition and rate of sales tax is for the privilege of selling tangible personal property at retail as tax is hereby imposed upon all retailers at a current rate of percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in the Territory of the Elko Band Council on or after the date this title is adopted.
R. Method of collection of sales tax
1. The tax hereby imposed shall be collected by the retailer from the consumer insofar as it can be done.
S. Assumption, absorption of tax by retailer, unlawful advertising
1. It is unlawful for any retailer to advertise or hold out or state to the public or to any customer, directly or indirectly, that the tax or any part thereof will be absorbed by the retailer or that it will not be added to the selling price of the property sold or that if added it or any part thereof will be refunded.
T. Separate display of tax from list, other price
1. The Elko Band Council may provide the amount collected by the retailer from the consumer in reimbursement of the tax be displayed separately from the list price, the price advertised in the premises, the marked price, or other price on the sales check or other proof of sale.
U. Civil Actions
1. The Elko Band Council may bring a civil action against any person to enforce compliance with this title. Such action shall be brought in accordance with the applicable Civil Procedures. The Tribal Court shall have exclusive jurisdiction over any action arising from the imposition of the sales and use taxes.
V. Power to adopt regulations
1. The Elko Band Council shall have the power to set the rate of percent of Sales and Use Tax and adopt any regulations which are necessary to the efficient administration of the Elko Band Council sales tax as long as such regulations are not in conflict with the provisions of this title.
I, the undersigned, as Chairman 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 11 members of whom 10 constituting a quorum were present at a duly held meeting on the 3rd day of May 1991, and that the foregoing Ordinance was duly adopted at such meeting by an affirmative vote of 9 FOR 0 AGAINST; 0 ABSTENTION, 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, and that the said Ordinance has not been rescinded nor amended in any form.
Anthony C. Tom, Chairman
Te-Moak Western Shoshone Council
BE IT ENACTED BY THE ELKO BAND COUNCIL OF THE TE-MOAK TRIBE OF WESTERN SHOSHONE INDIANS OF NEVADA, AS FOLLOWS:
That in accordance with Article 4, Section 3 (N) and also in accordance with Article 4, Section 12 (C) of the Constitution of the Te-Moak Tribe, approved May 3, 1938, as amended on August 26, 1982, as organized under the Indian Reorganization Act of June 18, 1934 (49 Stat. 378), that this Ordinance to be known as the "Elko Band Sales and Use Taxes" shall be effective upon passage.