[Adopted 1-20-1983 by Ord. No. 82-19;
amended in its entirety 8-15-2013 by Ord. No. 13-27]
As used in this article, unless the context requires otherwise,
the following terms shall have the meanings indicated:
CONSTRUCTION CONTRACTOR
Includes any person who, on the Menominee Reservation, acts
as any general contractor, subcontractor, operative builder or special
trade contractor as enumerated in the Standard Industrial Classification
Manual (1972 edition, as supplemented) prepared by the Office of Management
and Budget, Executive Office of the President of the United States,
but does not include the Menominee Tribe of Indians or any political
subdivision or organization of such Tribe created by or under the
jurisdiction of the governing body of such Tribe or any enterprise
of such Tribe.
MATERIALS USED IN ANY CONSTRUCTION PROJECT
Materials incorporated into any permanent or temporary structure
or consumed at any construction project by any construction contractor
while doing business on the Reservation.
PERSON
Any natural person, firm, partnership, corporation, company,
or association.
There is hereby imposed upon the privilege of doing business
as a construction contractor on the Menominee Reservation (hereinafter
called "Reservation") a use tax upon the price paid for all materials
used by a construction contractor in any construction project within
the exterior boundaries of the Reservation, except that such tax shall
not apply:
A. To materials used in the construction, rehabilitation, remodeling,
alteration, or repair of:
(1) A private residence owned and occupied (or intended for occupancy)
by an individual; or
(2) An outbuilding owned by an individual where such construction, rehabilitation,
remodeling, alteration or repair is undertaken at the expense of such
individual and not undertaken at the expense of the Menominee Department
of Housing.
B. When the Menominee Indian Tribe or its employees perform construction
projects within the exterior boundaries on the Menominee Indian Reservation.
Each construction contractor doing business on the Reservation is subject to the tax imposed in §
200-2.
The Tax Commissioner of the Tribe shall have authority to implement
and enforce this article, to collect taxes and penalties due, to issue
forms and regulations, and to institute such procedures and proceedings
as are necessary to carry out the purposes and provisions of this
article.
This article shall become effective upon enactment and shall
be applicable to any construction contractor who does business on
the Reservation after June 1, 1983, but shall not apply to any construction
project where construction commenced prior to June 1, 1983.
[Added 2-20-2014 by Ord. No. 13-56]
The Menominee Tribal Legislature may waive the remittance of
any tax obligation under this article by motion if the Legislature
determines that the following conditions exist:
A. The entity requesting the waiver is a chartered entity, business,
department or program of the Menominee Indian Tribe of Wisconsin;
B. The chartered entity, business, department or program requesting
the waiver provides a significant source of revenue to the Menominee
Indian Tribe of Wisconsin; and
C. The waiver is in the best interests of the Menominee Indian Tribe
of Wisconsin.
[Adopted 9-16-1994 by Ord. No. 94-15;
amended in its entirety 8-15-2013 by Ord. No. 13-27]
This article shall be titled "Hotel Room Tax."
Pursuant to Section 2(b) of Bylaw II of the Constitution and
Bylaws of the Menominee Indian Tribe of Wisconsin which authorizes
the Tribe to levy taxes by ordinance, the Menominee Tribal Legislature
imposes said tax to be deposited in the Tribe's general fund.
As used in this article, the following terms shall have the
meanings indicated:
HOTEL
The Menominee Gaming Corporation Hotel.
There is hereby levied a 5% hotel room tax on all hotel rooms
and suites at the Menominee Gaming Corporation Hotel.
A. The Menominee Gaming Corporation Hotel shall forward to the Menominee
Indian Tribe of Wisconsin 6% of the gross receipts received from the
furnishing of rooms.
B. The tax imposed by this article may be collected from the consumer
or user by the hotel.
C. The amount collected by the hotel from the consumer or user in reimbursement
of the tax may be displayed separately from the price advertised,
the marked price, or other price on the sales check or proof of sale.
This article shall be enforced by the Tribal Tax Commissioner who shall have all authority to access and inspect the financial records of the hotel to ensure that said tax is collected and deposited into the Tribe's general fund per §
200-17 below.
The Tax Commissioner is hereby authorized to develop a tax collection
schedule, subject to the approval of the Menominee Tribal Legislature,
which shall indicate the day of the month for each month of the year
that said tax will be collected from the hotel and deposited into
the Tribe's general fund.