Section GMG.02.01 — Purpose And Definitions
(a) The purpose of this Revenue Allocation Plan ("Plan") is to comply with §2710 (b)(3) of the Indian Gaming Regulatory Act ("IGRA"), which requires that a tribe have a revenue allocation plan approved by the Secretary of Interior if the tribe wishes to make Per Capita Payments from gaming revenues. (Public Law 100-497) 102 Stat. 2467 dated October 17, 1988, (Codified at 25 U.S.C §§2701-2721 (1988)).
(b) The Stockbridge-Munsee Community ("Tribe") wishes to have the authority to, at its sole discretion, issue Per Capita Payments to qualified members of the Tribe and this Plan shall govern the allocation of available net revenues from the tribally owned Mohican North Star Gaming and Resort ("Casino") including any such Per Capita Payments.
(c) For the purposes of this Plan, the term "Per Capita Payment" means the distribution of money or other thing of value to all Qualified Tribal Members of the Tribe, or to identified groups of Qualified Tribal Members, which is paid directly from the Net Gaming Revenues and is subject to federal income tax. This definition does not apply to payments which have been set aside by the Tribe for special purposes or programs, such as payments made for social welfare, medical assistance, education, housing or other similar, specifically identified needs. These payments or benefits are referred to as General Welfare Assistance, defined below.
(d) For the purposes of this Plan, the term "Qualified Tribal Member" shall mean those individuals who are alive and duly enrolled in the Stockbridge-Munsee Community pursuant to the Tribe's Constitution and Membership Ordinance as of June 1 of the calendar year when the Per Capita Payment is paid.
(1) Newborns. All babies born after March 1, but prior to June 1, and whose applications for enrollment have been properly submitted to the Land and Enrollment Office by July 31 shall be considered a Qualified Tribal Member eligible for the payment from the fiscal year, provided that Tribal Council enrolls the newborn. Payment shall be paid to the Minors' Trust Fund consistent with Section GMG.02.07(e) upon completion of the enrollment process.
(2) Deceased Persons. In the event a Qualified Tribal Member dies prior to the issuance of an authorized Per Capita Payment for that calendar year and a person responsible for their estate submits a request for payment, then payment will be issued to the estate of the deceased Qualified Tribal Member.
(e) For purposes of this Plan, the term "Net Gaming Revenues" means gross gaming revenues from all of the Tribe's Class II and Class III gaming activity less, without duplication, amounts paid out as, or paid for, prizes including actual cost to the Tribe of any noncash prize which is distributed to a patron as the result of a specific, legitimate wager; the costs and expenses of the Tribe's gaming operations including management fees, if any; amounts necessary to meet cash-on-hand requirements of the gaming operations; amounts paid for capital expenditures of the gaming operations; amounts paid to any state or local government or agency pursuant to a compact or agreement with such government or agency; and amounts not permitted under the terms of any properly-approved contract or financing to be distributed from the gaming operations.
(f) For the purposes of this Plan, the terms "General Welfare Assistance" or "General Welfare Assistance Payments" means any benefits or payments from a tribally approved general welfare program that qualify for tax free treatment under the Tribal General Welfare Exclusion Action of 2014, Public Law 113-168, 128 Stat 1883 (2014), codified at 26 U.S.C. §139E. Tribal General Welfare Assistance is governed by the Tribe's General Welfare Ordinance at Chapter ADM.04.