Oglala Sioux Tribe: Law and Order Code, Ch. 13

Oglala Sioux Tribe: Law and Order Code

Last amended: 1996; New Ordinances Received: 2002.

CHAPTER 13

TAXATION PROVISIONS

SECTION 118. TAXING ORDINANCES.

Noncompliance with any licensing and taxing ordinances of the Tribe shall constitute an offense for the punishment of which the Oglala Sioux Tribal Court shall, in the case of a member of the Tribe, have jurisdiction. The Court may make any appropriate order directing compliance with the Tribal ordinance and enforce such order pursuant to Section 72 of this Code. Non-compliance with such order by any member shall result in the loss of his license or privilege to do business on the Reservation and he may be removed from the Reservation pursuant to Section 112 of this Code. In either case, the Court may require as a condition to do business, that he pay a charge or penalty in addition to any unpaid fees, taxes or assessments in an amount not exceeding one hundred dollars ($100.00), to be determined by the Council.

Hist: New Section.

OGLALA SIOUX TRIBAL CONTRACTOR'S EXCISE TAX

SECTION 1. Definitions.

Definitions of the following words, terms, and phrases when used in this Ordinance shall have the meanings ascribed to them:

(1) Contractors - Includes prime and subcontractors engaged in realty improvement contracts and includes without limitation, those enumerated in the Standard Industrial Classification Manual of 1972 as prepared by the Statistical Policy Division of the Office of Management and Budget, Office of the President of the United States.

(2) Gross Receipts - The amount received by contractors in money, credit, property, or other money's worth in consideration of the performance of realty improvement contracts within the Pine Ridge Indian Reservation.

(3) Indian - Means an individual who is a member, either enrolled or eligible for enrollment, of any Indian Tribe recognized by the United States or an organization composed exclusively thereof and organized under the Constitution and Ordinances of the Oglala Sioux Tribe.

SECTION 2. Coverage of Tax.

The following three (3) broad types of construction activity are covered by the Contractor's Excise Tax:

Building construction by general contractors or by operative builders;
Other construction by general contractors; and
Construction by special trade contractors.

SECTION 3. Excise Tax Upon the Gross Receipts of all Prime Contractors.

There is hereby imposed an excise tax of three percent (3%) upon the gross receipts of all prime contractors engaged in realty improvement contracts within the exterior boundaries of the Pine Ridge Reservation.

SECTION 4. Exemption of Indian Contractors.

An exemption will be given to Indian contractors whose gross receipts do not exceed twenty thousand dollars ($20,000). Any amount which exceeds twenty thousand dollars ($20,000) will be subject to the provisions of this Ordinance.

SECTION 5. Effective Date of Tax.

This tax shall apply to all realty improvement contracts bid on or after July, 1980.

SECTION 6. Imposition of Tax.

The tax imposed by this Ordinance inclusive, shall apply to the total contract price including all labor and materials, whether received in money, credits, property, or other money's worth.

SECTION 7. Quarterly Return and Remittance.

The tax imposed hereunder shall be reported and paid no later than the thirteenth (13th) day following the close of each two month period, upon the receipts received under the contract during such period.

SECTION 8. Enforcement and Administrative Responsibility.

The Tax Office of the Oglala Sioux Tribe is hereby charged with the enforcement and administration of the provisions of this Ordinance, and as to licensing and reports, it shall be administered in the same manner as the tax imposed by the Oglala Sioux Retail Sales, Service and Use Tax Ordinance, as amended.

SECTION 9. Collection Provisions.

All of the provisions of Sections 22-24 of the Oglala Sioux Sales, Service and Use Tax Ordinance and all amendments that may hereafter be made thereto providing for the creation, notice, recording and enforcement of liens and collections, by distress warrants, shall apply to and be available for collection of the tax imposed by this ordinance and such sections are by reference incorporated herein. All funding agencies awarding construction contracts shall be responsible of the one and one-half percent (1 1/2%) contractor's excise tax from the contractor and sub-contractor receiving the contract at the time of the award of the contract and shall immediately pay such taxes to the Oglala Sioux Tribe.

SECTION 10. Enforcement Provisions.

The enforcement provisions of the Oglala Sioux Retail Sales, Service and Use Tax Ordinance, and all amendments that may hereafter be made thereto, shall apply to and be available for purposes of collecting the tax imposed by this Ordinance and such section are, by reference incorporated herein.

SECTION 11. Penalty.

Any contractor or person subject to tax under this Ordinance who fails to pay the tax when due shall be subject to an interest penalty or ten percent (10%) for the first year or part thereof and six percent (6%) for each additional year or part thereof until all tax sums plus interest are paid, in addition the contractor shall be prohibited from receiving any additional contracts upon the Pine Ridge Reservation, until the contractor becomes current on the taxes and interest due.

SECTION 12. Disposition of Proceeds of Tax.

All taxes and license fees received by the Oglala Sioux Tribe shall be deposited in the General Funds of the Oglala Sioux Tribe and shall be expended only as the Oglala Sioux Tribal Council may direct.

SECTION 13. Overpayment.

It shall appear subsequent to the receipt of tax proceeds by the Tribe that an amount of tax, penalty or interest has been paid which was not due under provisions of this Ordinance, whether as a mistake of fact or law, then such amount shall be credited against any tax due, or to become due under this Ordinance from the person who made the overpayment, or such amount shall be refunded to such person by the Oglala Sioux Tribal Executive Committee; provided, that a claim for a refund shall be filed with the Treasurer within three (3) years of the collection of the overpayment or such claim shall be forever barred.

SECTION 14. Agreement with the State of South Dakota.

The Oglala Sioux Tribal Executive Committee is authorized to enter into an agreement with the State of South Dakota to provide for the collection of the tax provided herein. Such agreement may provide for the retention by the State of South Dakota of a collection fee of one percent (1%) of the amount of tax collected annually and may provide that a fixed percentage of the total annual proceeds collected by the Department of Revenue of the Pine Ridge Reservation pursuant to this Ordinance and pursuant to the South Dakota Contractor's Excise Tax Act shall be paid to the Tribe in lieu of the exact amount of the tax imposed hereunder.

Hist: Ordinance 80-01.

OGLALA SIOUX TRIBAL RETAIL SALES, SERVICE AND USE TAX

SECTION 1. Definition of Terms. The following words, terms and phrases, when used in this Ordinance, have the meanings ascribed to them in this section:

(1) "Contractors" includes prime contractors engaged in realty improvement contracts and include without limitation, those enumerated in the Standard Industrial Classification Manual of 1972 as prepared by the statistical policy division of the office Management and Budget, Office of the President of the United States;

(2) "Business" includes any activity engaged in by any person or caused to be engaged in by him with the object of gain, benefit, or advantage, either direct or indirect;

(3) "Commissioner of Revenue" and "Department of Revenue" mean the Commissioner of Revenue of the State of South Dakota and the Department of Revenue of the State of South Dakota, respectively;

(4) "Gross Receipts" means the amount received in money, credits, property, or other money's worth in consideration of sales at retail within this State, without any deduction on account of the cost of the property sold, the cost of materials used, the cost of labor or services purchased, amounts paid for interest or discounts, or any other expenses whatsoever, nor shall any deduction be allowed for losses. Discounts for any purpose allowed and taken on sales shall not be included as gross receipts, nor shall the sale price of property returned by customers when the full sale price thereof is refunded whether in cash or by credit. On all sales of retailers, valued in money, when such sales are made under conditional sales contracts, or under other forms of sale wherein the payment of the principal sum thereunder be extended over a period longer than sixty days from the date of sale thereof that only such portion of the sale amount thereof shall be accounted, for the purpose of imposition of tax imposed by this Ordinance, as has actually been received in cash by the retailer during each quarterly period as defined herein;

(5) "Indian" means an individual who is a member either enrolled or eligible for enrollment, of any Indian Tribe recognized by the United States or an organization composed exclusively thereof and organized under the Constitution and Ordinances of the Oglala Sioux Tribe;

(6) "Non-Indian" means any person other than an Indian;

(7) Person includes any individual, firm, co-partnership, joint adventure, association, corporation, municipal corporation, estate, trust, business trust, receiver, or any group or combination acting as a unit, and the plural as well as the singular in number;

(8) "Pine Ridge Indian Reservation" includes all lands within the exterior boundaries of the Pine Ridge Reservation established by the Act of March 2, 1889, 25 Stat 888, including fee patented lands, roads, bridges, waters and lands used for U.S. Government purposes, other than the area described in the Act of May 27, 1910, 36 Stat. 440, provided that such exclusion shall be exclusively for the purposes of this Ordinance and shall not be applicable for any other purpose nor construed to waive or deprive the Oglala Sioux Tribe of any rights or benefits under the Act of March 2, 1889, 25 Stat. 888, or otherwise;

(9) "Relief Agency" means the State of South Dakota, any county, city and county, or district thereof, the Oglala Sioux Tribe or any governmental agency thereof, or any agency engaged in actual relief work;

(10) "Retail Sale" or "Sale at Retail" means the sale of tangible personal property to the consumer or user thereof, or to any person for any purpose other than for resale; the sale of natural or artificial gas, electric energy, water and communication services to consumers or users; and the sale of tickets or admissions to places of amusement or athletic contests;

(11) "Retailer" includes every person engaged in the business of selling tangible goods, wares, or merchandise at retail, or furnishing of gas, electricity, water and communication services, and tickets or admissions to places of amusement and athletic events as provided in this Ordinance, who engages therein at a place of business within the Pine Ridge Indian Reservation. "Retailer" also includes every person subject to the tax imposed by section 4 and Section 5. The isolated or occasional sale of tangible personal property at retail by a person who does not hold himself out as engaging in the business of selling such tangible personal property at retail does not constitute such person a retailer;

(12) "Sale" means any transfer, exchange, or barter, conditional or otherwise, in any manner or by any means whatsoever, for a consideration:

(13) "Treasurer" means the duly elected and acting Treasurer of the Oglala Sioux Tribe;

SECTION 2. Tax on Sale of Tangible Personal Property.

There is hereby imposed as a tax upon the privilege of engaging in business as a retailer, a tax of five (5%) percent upon the gross receipts from all sales of tangible personal property consisting of goods, wares, or merchandise, except as taxed in Section 3 and except as otherwise provided in this Ordinance, sold at retail in the Pine Ridge Indian Reservation, by Indian and non-Indian Retailers to any consumers or users.

Hist: Ordinance 70-03; Amended by Ordinance 87-09.

SECTION 3. Tax on Sale of Farm Machinery and Irrigation Equipment.

There is hereby imposed a tax of **four percent on the gross receipts from the sale of or resale of farm machinery or irrigation equipment used exclusively for agricultural purposes, (a) by Indian retailers licensed by the Oglala Sioux Tribe, or (b) by non-Indian retailers licensed by the Oglala Sioux Tribe with respect to sales to Indian; provided, however, that whenever any trade-in or exchange of used farm machinery is involved in the transaction, the tax shall only be due and collected on the cash difference.

NOTE: The original Ordinance listed this tax at two percent (2%) Unknown what the proper rate is.

SECTION 4. Tax on Receipts from Professional and Business Services.

There is hereby imposed a tax at the same rate as that imposed upon sales of tangible personal property in this State upon the gross receipts of (a) any Indian from the engaging or continuing in the practice of any profession or of any business within the Pine Ridge Indian Reservation in which the service which is rendered is a professional, technical or scientific nature and is paid for on a fee basis, or by consideration in the nature of a retainer, and of (b) any non-Indian from the engaging or continuing in the practice of any profession or of any business within the Pine Ridge Reservation with respect only to the gross receipts from services rendered to Indians, except it shall not apply to those persons engaged in the practice of healing arts and veterinarians as the same are defined in the laws of the State of South Dakota and who are licensed by an examining board under the laws of the State of South Dakota.

SECTION 5. Tax on Receipts from Specific Enumerated Services.

There is hereby imposed a tax at the same rate as that imposed upon sales of tangible personal property by section 2 upon the gross receipts from engaging in or continuing in any of the following businesses or services within the Pine Ridge Indian Reservation (a) of any Indian, and (b) of any non-Indian with respect to sales or services to Indian: abstracters, accountants, architects, barbers, beauty shops, blacksmith shops, car washing, dry cleaning, dyeing, exterminators, garage and service station, garment alteration, cleaning and pressing, janitorial services, laundry, linen and towel supply, photography, photo developing and enlarging, tire recapping, welding, and all repair services, provided however, that the specific enumeration of businesses and professions made in this section is not intended to, in any way, limit the scope and effect of Section 4.

SECTION 5.1 Coin Operated Washers and Dryers - License.

There is hereby imposed an annual license fee of five dollars for each coin operated washer and dryer in the Pine Ridge Indian Reservation, provided, however, that in municipalities the license fee for each coin operated washer and dryer owned and operated by a non-Indian shall be three dollars. Such license fee shall be in lieu of sales or gross receipts tax from the operation or ownership of coin operated washers and dryers. Any Indian who shall violate the provisions of this section shall be deemed guilty of an offense and upon conviction thereof shall be fined not more than five hundred dollars or imprisoned for a period of not more than six months, or both. The license fees provided for herein shall be paid to the Commissioner of Revenue.

SECTION 6 Tax on Utility and Communications Services.

There is hereby imposed a tax of four percent upon the gross receipts from sales, furnishing, or service of gas, electricity, water, and communication service, including the gross receipts from such sales by any municipal corporation furnishing gas, electricity, and communication services to the public in its proprietary capacity, except as otherwise provided in this Ordinance, when sold at retail from a place of business within the Pine Ridge Indian Reservation, (a) by Indians to any consumer or user, or (b) by non-Indians to Indian consumers or users.

(NOTE: ORIGINAL PERCENTAGE WAS CROSSED OUT AND FOUR PERCENT WRITTEN IN. DON'T KNOW THE PROPER AMOUNT OR WHEN AMENDED.)

SECTION 7. Tax on Room Rentals to Transient Guests.

There is hereby imposed a tax of three percent upon the gross receipts from room rentals received from, (a) transient guests of lodging establishments within the Pine Ridge Indian Reservation owned by Indians, and of (b) room rentals received from Indian transient guests of lodging establishments within the Pine Ridge Indian Reservation owned by non-Indians. Lodging establishments shall mean building, structure, property, and premise kept, used, maintained, advertised or held out to the public to be a place where sleeping accommodations are furnished in two or more rental units to transient guests. Transient guests shall mean any person who resides in a lodging establishment less than twenty-eight (28) consecutive days.

SECTION 8 . Tax on Amusements and Other Athletic Events - Records of Income from Amusement Devises.

There is hereby imposed a tax of three percent upon the gross receipts from all sales to Indians of tickets or admissions to places of amusement and athletic events within the Pine Ridge Indian Reservation and of all such sales by Indians, except as otherwise provided in this Ordinance, and upon the gross receipts derived by Indian operators from the operation of pinball machines and other mechanical devices for amusement for which a charge is made for the operation thereof, mechanical, phonographs, shooting galleries, bowling alleys, pool and billiard tables and upon such gross receipts derived by non-Indian operators from Indian customers. In case the operator is the lessee of the devices referred to in the last preceding sentence, such lessee shall be deemed the owner thereof for the purposes of this section. The operator of the machines described shall keep a record of the gross income derived from each of said machines and shall report the same to the Department of Revenue at the same time other sales tax reports are due upon forms prescribed by the Commissioner of Revenue.

SECTION 9. Use Tax.

There is hereby imposed an excise tax at the same rate as the tax imposed by Section 2 on the privilege of the use, storage, and consumption within the Pine Ridge Reservation of tangible personal property purchased for use by Indians or used, stored and consumed by Indians or purchased within the Pine Ridge Indian Reservation from Indians for use within the Pine Ridge Reservation from and after the effective date of this Ordinance. The tax imposed by this section shall be interpreted and construed in the same manner as the South Dakota Use Tax Act, as amended, and regulations of the Department of Revenue issued thereunder, and this shall be considered a similar tax except that it shall apply only to use, storage and consumption by Indians or to purchase from Indians for use, storage or consumption.

SECTION 10. Constitutional and Statutory Exemptions from Taxation.

There is hereby specifically exempted from the provisions of this Ordinance and from the computation of the amount of tax imposed by it, the gross receipts from sales of tangible personal property which the Oglala Sioux Tribe is prohibited from taxing under the Constitution and By-Laws of the Tribe or under the Constitution or laws of the United States.

SECTION 11. Exemption of Certain Sales.

There are hereby specifically exempted from the provisions of this ordinance and from the computation of the amount of tax that is imposed by it, the gross receipts from sales to the Oglala Sioux Tribe, to the United States, to the State of South Dakota, or to public or municipal corporations in the State of South Dakota or any relief agency and the gross receipts from sales exempted from the South Dakota Retail and Occupational Sales and Service Act, SDCL 1967, 10-45-11; 10-45-12; 10-45-13; 10-45-14; 10-45-15; 10-45-16; 10-45-17; 10-45-18; 10-45-19; and 10-45-20, as amended provided however, that the exemption of cigarettes from taxation contained in SDCL 10-45-11 shall not be authorized on the Pine Ridge Indian Reservation and the sale of cigarettes shall be subject to the sales and use tax as provided in this ordinance.

Hist: Ordinance 70-08; Amended by Ordinance 87-08.

SECTION 12. Tax Additional to Other Occupation and Privileges Taxes.

The taxes imposed under this Ordinance shall be in addition to all other occupation or privilege taxes imposed by the Oglala Sioux Tribe, unless otherwise specifically exempted by this Ordinance.

SECTION 13. Addition of Tax to Price of Sale or Service. Absorption of Price by Retailer not to Be Advertised.

Retailers may add the tax imposed under this Ordinance, as provided by law and where no provision is made, the average equivalent may be added. Any person whose services are taxed in Section 4 or Section 5 may add the tax under said section, or the average equivalent thereof, to his price or charge. it shall be unlawful for any retailer to advertise or hold out or state to the public or to any consumer, directly or indirectly, that the tax or any part thereof imposed by this Ordinance will be assumed or absorbed by the retailer or that it will not be considered as an element in the price to the consumer, or if added, that it, or any part thereof, will be refunded.

SECTION 14. Schedule for Collection of Tax from Customer.

The following schedule is hereby adopted as the basis for collection of the tax imposed by this Ordinance from the public where the same is applicable:

$.0l to $.12 None $1.13 to $1.37 $.05

.13 to .37 .01 1.38 to 1.62 .06

.38 to .62 .02 1.63 to 1.87 .07

.63 to .87 .03 1.88 to 1.12 .08

.88 to 1.12 .04

and on each additional dollar or fraction thereof an increment in tax according to this schedule.

The rate prescribed herein shall be applicable to all excise, registration or use taxes whose rate is fixed to or determined by the rate prescribed in Section 2 of this Ordinance.

SECTION 15. Application for Retailer Permit.

Every retailer engaging in a business within the Pine Ridge Indian Reservation whose receipts are subject to tax under this Ordinance shall file with the Department of Revenue an application for a permit or permits, and shall file a duplicate original thereof with the Treasurer. Every application for such permit shall be made upon a form approved by the Oglala Sioux Tribal Executive Committee and shall set forth the name under which the applicant transacts business, the location of his place or places of business, and such other information as the Executive Committee may require. The application shall be signed by the owner, if a natural person; in the case of an association or partnership, by an executive officer thereof or some person specifically authorized by the corporation to sign the application, to which shall be attached the written evidence of his authority. At the time of making such application, the applicant shall pay to the Commissioner of Revenue of South Dakota a permit fee of fifty cents for each permit, and the applicant must have a permit for each place of business.

(Hist: This Section is an amendment from 76-104).

SECTION 16. Display of Retailer Permit.

A permit issued by the Commissioner of Revenue pursuant to this Ordinance shall at all times be conspicuously displayed at each place of business within the Pine Ridge Reservation whose receipts are subject to tax under this Ordinance.

SECTION 17. Quarterly Return and Remittance

On or before the fifteenth day of the month following each quarter of the year, or at such other times as the commissioner of Revenue may require or permit, every person who is subject to tax under this Ordinance shall make a return and remittance to the Department of Revenue on forms prescribed and furnished by the Department.

SECTION 18. Deductions Allowed for Sales Refunds

Refunds made by a retailer during the reporting period shall be allowed as a deduction in case the retailer included the receipts, for which a refund is made, in the net taxable sales or has previously paid the sales tax.

SECTION 19. Credit for Taxes Paid on Worthless Accounts. Tax Paid of Account Collected.

Taxes paid on gross receipts represented by accounts found to be worthless and actually charged off for income tax purposes, may be credited upon a subsequent payment of the tax herein provided; if such accounts are thereafter collected by the retailer, a tax shall be paid upon the amount so collected.

SECTION 20. Civil Action for Tax and Penalty.

In any case of failure of any taxpayer to pay the tax or penalty when due, the amount of such tax penalty may be recovered in a civil action of debt, and the Oglala Sioux Tribal Executive Committee is hereby authorized to bring such an action on behalf of the Tribe in the Tribal Court against any such taxpayer who is subject to the jurisdiction of the Tribal Court and in any court of competent jurisdiction against any other such taxpayer.

SECTION 21. Termination of Lease.

The Oglala Sioux Tribal Executive Committee is hereby -authorized to terminate upon fifteen days notice any lease or other agreement between the Oglala Sioux Tribe and any person who fails to pay the tax or penalty when due and any such person shall also be subject to the additional penalties provided for in Section 118 or the Revised Code of the Oglala Sioux Tribe.

SECTION 22. Lien of Tax and Penalty.

Any tax or penalty due from an Indian taxpayer shall be a lien in favor of the Oglala Sioux Tribe upon all property or rights to property whether real or personal, belonging to the taxpayer and upon any funds held to the credit of the taxpayer by the Bureau of Indian Affairs. In order to preserve the lien against subsequent mortgages, purchasers or judgment creditors for value and without notice of the lien, the Treasurer may file with the Oglala Sioux Tribal Court and with the Superintendent of the Pine Ridge Agency a notice of said lien in such form as he shall elect. The Clerk of the Oglala Sioux Tribal Court shall prepare and keep a register of such liens, including the name of each Indian taxpayer, date of notice and time received, amount, and when satisfied. A duplicate register shall be maintained at the Pine Ridge Agency.

SECTION 23. Enforcement of Lien.

After notice of lien has been filed as provided in Section 21, the Treasurer may apply to the Oglala Sioux Tribal Court for a distress warrant which may direct the Oglala Sioux Tribal Police to collect the tax by seizure and sale of personal property of the taxpayer in accordance with the procedure provided for by the laws of the State of South Dakota. The tax so collected shall be remitted to the Treasurer, but the Oglala Sioux Tribal Police shall be permitted to collect from the taxpayer and retain the compensation allowed under the laws of South Dakota prescribing the compensation of sheriffs for distress warrant procedures. After such notice is filed, the Treasurer is also authorized to apply to the Bureau of Indian Affairs for the payment of the amount due, or such lesser amount as may be held to the credit of such party by the Bureau of Indian affairs.

SECTION 24. Satisfaction of Lien.

Upon payment of the tax and penalty, the treasurer shall file forthwith with the Oglala Sioux Tribal Court and the Superintendent, Pine Ridge Agency, a satisfaction which shall be filed and recorded on the duplicate registers provided for in Section 21.

SECTION 25 . Preservation of Records.

Every person subject to tax under this Ordinance shall maintain the books and records required under the Retail Sales and Service Tax Act of the State of South Dakota, subject to all the terms and conditions specified therein.

SECTION 26. Penalty.

Any person subject to tax under this Ordinance who fails to pay the tax when due shall be subject to a penalty of ten percent (10$) for the first year or part thereof, and six percent (6%) for each additional year or part thereof.

SECTION 27. Violation of Ordinance.

Any person subject to the jurisdiction of the Oglala Sioux Tribal Court who fails to comply with any of the provisions of this Ordinance shall be guilty of an offense and upon conviction thereof shall be sentenced to labor for a period not to exceed thirty (30) days or to pay a fine not to exceed one hundred dollars ($100.00), or both, with costs.

SECTION 28. Disposition of Proceeds of Tax.

All taxes and license fees received by the Oglala Sioux Tribe from the Department of Revenue or otherwise as provided in this Ordinance shall be deposited in the general fund of the Oglala Sioux Tribe and shall be expended only as the Oglala Sioux Tribal Council may direct.

SECTION 29. Overpayment.

If it shall appear subsequent to the receipt of tax proceeds by the Tribe that an amount of tax penalty or interest has been paid which was not due under the provisions of this Ordinance, whether as a result of a mistake of fact or of law, then such amount shall be credited against any tax due, or to become due, under this Ordinance from the person who made the overpayment, or such amount shall be refunded to such person by the Oglala Sioux Tribal Executive Committee, provided that a claim for refund shall be filed with the Treasurer within three (3) years of collection of the overpayment by the Department of Revenue or said claim shall be forever barred.

SECTION 30. Agreement with the State of South Dakota.

The Oglala Sioux Tribal Executive Committee is hereby authorized to enter into an agreement with the State of South Dakota to provide for the collection of the tax provided for herein. Such agreement may provide for the retention by the State of South Dakota of a collection fee of two and one half percent (2 1/2%) of the amount of tax collected annually and may provide that a fixed percentage of the total annual tax proceeds collected by the Department of Revenue from the Pine Ridge Indian Reservation pursuant to this Ordinance and pursuant to the South Dakota Retail occupation Sales and Service Tax Act and the South Dakota Use Tax shall be paid to the Tribe in lieu of the exact amount of the tax imposed by this Ordinance. The initial term of the agreement shall be for one year, subject to renewal at the election of the State of South Dakota and the Oglala Sioux Tribal Council.

SECTION 31. Tribal Employment Tax.

The Oglala Sioux Tribal Council does hereby assess and impose upon all elected officials of the Oglala Sioux Tribe, and all employees of the Oglala Sioux Tribe of all organizations chartered under the authority of the Oglala Sioux Tribe, a 2% employment fee on the gross annual compensation rate of each elected official of the Oglala Sioux Tribe and each employee of the Oglala Sioux Tribe and each employee of all organizations chartered under the authority of the Oglala Sioux Tribe, effective November 1, 1989. The Treasurer of the Oglala Sioux Tribe is hereby authorized to develop and implement such forms and procedures as the treasurer may deem necessary for the immediate collection of the 2% fee established by this Ordinance. The Oglala Sioux Tribal Council does hereby direct the Oglala Sioux Tribal Treasurer to disburse fifty percent (50%) of the total amount of the Oglala Sioux Tribal Employment Fees collected into the General Fund of the Oglala Sioux Tribe.

Hist: Ordinance 88-04; Amended by Ordinance 89-13.

TAX COLLECTION AGREEMENT

This Agreement, dated __________, by and between the Department of Revenue of the State of South Dakota ( the "State") and the Oglala Sioux Tribe of the Pine Ridge Indian Reservation ( the "Tribe"), an Indian Tribe organized under the Federal Indian Reorganization Act:

WHEREAS, the Oglala Sioux Tribe has jurisdiction to tax sales by Indians and sales by non-Indians to Indians within the limits of the Pine Ridge Indian Reservation, and

WHEREAS, the State of South Dakota has jurisdiction to tax sales by non-Indians to non-Indians within the limits of the Pine Ridge Indian Reservation,

NOW THEREFORE, in order to implement effectively their respective tax jurisdictions and derive therefrom significant revenues to be expended for public purposes and for other good and valuable consideration, receipt of which is hereby acknowledged, the parties hereto mutually agree as follows:

1. Collection of Tribal Retail sales, Service and Use Tax

The State hereby agrees to collect on behalf of the Tribe the various taxes imposed by the Oglala Sioux Tribal Retail Sales, Service and Use Tax Ordinance (the "Ordinance") and to issue the permits provided for in the Ordinance.

2. Remittance of Tax Proceeds.

The State agrees to remit to the Tribe on a quarterly basis an amount equal to 83% of the total proceeds collected by the State with respect to the preceding quarter of the taxes imposed by the Ordinance and (with respect to taxable transactions within the Pine Ridge Indian Reservation) the tax imposed by the South Dakota Retail Occupational Sales and Service Tax Act and the South Dakota Use Tax Act. The State may retain out of its quarterly remittances to the Tribe a total annual amount not in excess of two and one half percent of the total annual proceeds of the taxes imposed by the Ordinance. Remittances shall be by certified check, payable to the Order of the President and the Treasurer of the Tribe.

3. Term.

This Agreement shall become effective on October 1, 1970, shall be for a term of one year and shall terminate upon the receipt of the fourth quarterly remittance from the State as provided for herein, unless sooner renewed at the election of the State and the Tribe upon terms and conditions as shall be mutually agreed, or unless terminated sooner by either of the parties upon thirty days notice in writing to the other party. In the event of termination by the State prior to the expiration of one year without the consent of the Tribe, the State shall be obligated to remit the full quarterly remittance provided for herein with respect to the quarter during which notice is given, which obligations shall survive the termination of this Agreement.

IN WITNESS WHEREOF, the State and Tribe have caused this Agreement to be executed and delivered by their respective officers thereunto duly authorized.

THE DEPARTMENT OF REVENUE OF

THE STATE OF SOUTH DAKOTA

BY_____________________

Commissioner of Revenue

THE OGLALA SIOUX TRIBE OF

THE PINE RIDGE RESERVATION

BY_____________________

President

BY_____________________

Secretary

Tribal Seal

TAX COLLECTION EXTENSION AGREEMENT

This Agreement, dated July 1, 1974, by and between the Department of Revenue of the State of South Dakota (the "State") and the Oglala Sioux Tribe of the Pine Ridge Reservation (the "Tribe"), an Indian Tribe organized under the Federal Indian Reorganization Act

WHEREAS, the Oglala Sioux Tribe has heretofore entered into a tax collection agreement (the "Agreement") with the State pursuant to Ordinance No. 70-03; and

WHEREAS, the Oglala Sioux Tribal Council wishes to renew such agreement to be effective through June 30, 1975, and to renewable thereafter;

The Agreement is hereby renewed for a term ending June 30, 1975 and shall renew thereafter for additional terms of one year unless either party shall terminate the Agreement on or before June 1.

IN WITNESS WHEREOF the State and the Tribe have caused this Extension Agreement to be executed and delivered by their respective officers thereunder duly authorized.

THE STATE OF SOUTH DAKOTA

BY_____________________

Commissioner of Revenue

THE OGLALA SIOUX TRIBE OF

THE PINE RIDGE RESERVATION

BY_____________________

President

BY_____________________

Secretary

Tribal Seal

TAX COLLECTION EXTENSION AGREEMENT

This Agreement, dated July 1, 1974, by and between the Department of Revenue of the State of South Dakota (the "State") and the Oglala Sioux Tribe of the Pine Ridge Reservation ( the "Tribe"), an Indian Tribe organized under the Federal Indian Reorganization Act:

WHEREAS, the Oglala Sioux Tribe has heretofore entered into a tax collection agreement (the "Agreement") with the State pursuant to Ordinance No. 70-03; and

WHEREAS, the Oglala Sioux Tribal Council wishes to renew such agreement to be effective through .June 30, 1975, and to renewable thereafter;

The Agreement is hereby renewed for a term ending June 30, 1975 and shall renew thereafter for additional terms of one year unless either party shall terminate the Agreement on or before June 1.

IN WITNESS WHEREOF the State and the Tribe have caused this Extension Agreement to be executed and delivered by their respective officers thereunder duly authorized.

2. Remittance of Tax Proceeds. The Tribe agrees to remit to the state on a quarterly basis an amount equal to 17% of the total proceeds collected by the Tribe pursuant to this Agreement during the preceding quarter.

3. Depository. Records of Tribal Collections. The Tribe agrees to deposit all taxes collected pursuant to this Agreement in a special account and to provide the State on a quarterly basis with a full statement of all taxes collected and all disbursements from the account. Remittances to the State shall be by certified check payable to the order of the Secretary of Revenue, State of South Dakota.

This Agreement shall be considered as a supplement to the Agreement between the State of South Dakota and the Oglala Sioux Tribe of December 30, 1970 as extended by the Agreement of July 1, 1974 .

IN WITNESS WHEREOF, the State and the Tribe have caused this Agreement to be executed and delivered by their respective officers thereunto duly authorized.

THE OGLALA SIOUX TRIBE OF THE DEPARTMENT OF REVENUE OF

THE PINE RIDGE RESERVATION THE STATE OF SOUTH DAKOTA

By Dick Wilson By L. Wendell

( President ) ( Secretary of Revenue)

(Secretary)

TRIBAL SEAL DEPARTMENT SEAL

LAND USE TAX

OGLALA SIOUX TRIBE

The Oglala Sioux Tribal Council does hereby increase the Oglala Sioux tribe's land use tax. Any and all prior ordinances of the Oglala Sioux Tribal Council that are inconsistent with this particular ordinance are hereby repealed and rescinded.

Non-member, non-Indian Users, Permittees, Leases will pay the following rates for both Tribal and Allotted lands

Grassland . . . . . . . . . . . . . . . . . . . . $ .30 per acre per annum

Meadow Hayland . . . . . . . . . . . . . . . $ .40 per acre per annum

Farmland . . . . . . . . . . . . . . . . . . . . . $ .60 per acre per annum

History: Ordinance No. 91-05