[HISTORY: Adopted by the Tribal Council of the Nottawaseppi
Huron Band of the Potawatomi 10-26-2012 by Res. No. 10-26-12-02 (Title X, Ch.
5, of the Tribal Code). Amendments noted where applicable.]
The purpose of this chapter is to provide for the raising of
additional public revenues by prescribing certain taxes, to be paid
to the Tribe by persons renting or occupying hotel rooms or other
accommodations on the Band's Reservation; and to appropriate
the proceeds thereof; and to prescribe penalties for violations of
this chapter.
A.
Adoption. This chapter is adopted by Resolution No. 10-26-12-02.
B.
Amendment. This chapter may be amended by the Tribal Council in accordance
with the Constitution and any tribal laws governing amendment of laws
of the Band.
C.
Severability clause. If any provision of this chapter or its application
to any person or circumstance is held invalid, the invalidity does
not affect other provisions or applications of this chapter which
can be given effect without the invalid provision or application,
and to this end the provisions of this chapter are severable.
D.
Repeal. This chapter may be repealed in accordance with the Constitution
and any laws governing repeal of laws of the Band.
A.
As used in this chapter, the word "shall" is always mandatory and
not merely advisory.
B.
AGREEMENT AREA
BAND or TRIBE
COLLECTION AGENT
COMPLIMENTARY
DEPARTMENT OF TREASURY
GAMING ENTERPRISE
GROSS OCCUPANCY RECEIPTS
HOTEL
LODGING or ACCOMMODATIONS
OCCUPANCY-RELATED SERVICES
PERSON
RESERVATION
RETAILER
ROOM
STATE
TAX DEPARTMENT
TAX YEAR
TAXPAYER
TRIBAL AND TRUST LANDS
For purposes of the tax levied by this chapter, the following terms
have the meaning assigned to them in this section:
The area designated as such in Appendix A to the tax agreement.[1]
The Nottawaseppi Huron Band of the Potawatomi and its political
subdivisions, including the gaming enterprise and all other entities
wholly owned by the Band.
Any person responsible for collecting taxes under this chapter.
Any provision of hotel rooms or other occupancy-related service
or item at, or in connection with, the gaming enterprise at no cost
to or without a cash payment from a customer, whether provided through
the "Red Hot Rewards Club" or thorough a similar credit system.
The Michigan Department of Treasury.
Any entity licensed under Chapter 6 of the Gaming Regulatory
Act and operated under the Tribe's Class III Gaming Compact with
the State of Michigan.[2]
The total amount of money or the value of other consideration charged to any person for lodging and accommodations, but excluding any amounts charged to persons for any occupancy-related services at any hotel, lodging facility and other accommodations and goods and services for which taxes are levied under Chapter 10.3, Retail Sales or Food and Beverage Tax.
Any building or facility regularly used for the lodging of
guests for a fee, and includes a recreational vehicle (RV) park and
campground services provided by and related to a hotel for the purposes
of providing overnight accommodations to guests for a fee.
The provision to any person of a room or area subject to
such person's control and use, which is available for use by
the general public, and for which the person makes such use for any
portion of a day. The term includes hotel rooms for overnight accommodations
or day use, the use of spaces rented for use in connection with conventions,
banquet or business meetings, including the FireKeepers Event Center.
The term does not apply to rental units for which the minimum rental
term is at least thirty (30) days.
The use or possession of audio-visual equipment, other equipment,
or laundry facilities and/or hookups supplied by a hotel or other
lodging or accommodations facility to a person using such lodging
or accommodations.
A natural person, firm, partnership, joint venture, association,
social club, fraternal organization, public or private corporation
whether organized for profit or not, company, estate, trust, receiver,
syndicate, limited liability company, other business entity, and any
government and its political subdivisions.
The Pine Creek Indian Reservation and all lands now or in
the future held in trust by the United States for the benefit of the
Tribe.
A person operating a hotel, RV park or facility providing
meeting or banquet rooms for rent on or within tribal and trust lands.
Any room or rooms of any kind in any part or portion of a
hotel, lodging house or other like building let out for use or possession
for lodging or meeting purposes.
The State of Michigan.
The division of the tribal government charged with the implementation
and administration of this chapter.
The calendar year, or the fiscal year ending during such
calendar year, upon the basis of which a tax subject to this chapter
is computed.
The person liable for a tax under this chapter, including
a retailer acting as a collection agent.
All fee lands owned by the Tribe and lands held in trust
by the federal government for the benefit of the Tribe, which are
designated as tribal and trust lands in Appendix A (K-1 through K-5)
of the tax agreement, as the same may be amended from time to time.[3]
A.
Imposition; rate of tax.
(1)
For the privilege of use and occupancy of a room in a hotel or other
lodging facilities, including meeting or banquet rooms, and designated
RV/camp sites, located on tribal and trust lands, a tax is hereby
levied upon every person for the use and occupancy of any room(s)
or lodging facilities at a rate of 6% of the gross occupancy receipts.
(2)
The tax shall be imposed upon the person to whom the room or other
accommodations are provided, and collected by the retailer providing
the room or lodging facilities.
B.
Exemptions from convention and tourism tax. The tax levied by this
section shall not apply to:
(1)
Lodging or accommodations located at the gaming facility which are
provided on a complimentary basis.
(2)
Lodging or accommodations for which the Tribe, any other tribal government(s),
a local government, state government or the United States government,
including any department or subdivision of those governments, makes
payment.
(3)
Lodging or accommodations located at tribal pow-wows or other cultural
activities defined by regulation are not subject to the tax imposed
by this chapter.
(4)
Lodging or accommodations paid for by a nonprofit school, nonprofit
hospital or nonprofit home for the care and maintenance of children
or aged persons, operated by an entity of government, a regularly
organized church, religious or fraternal organization, a veterans
organization or a corporation incorporated under the laws of this
state, if the income or benefit from the operation does not inure,
in whole or in part, to an individual or private shareholder, directly
or indirectly, and if the activities of the entity or agency are carried
on exclusively for the benefit of the public at large and are not
limited to the advantage, interests and benefits of its members or
any restricted group.
C.
Records of provision of exempt lodging or accommodations. Any person
offering lodging or accommodations subject to the tax imposed by this
chapter shall maintain a record of lodging or accommodations provided
on which no tax was collected. Such records shall include the date
the lodging or accommodations were provided, the identify of the entity
paying for such lodging or accommodations, and the tax identification
number of the entity.
D.
Returns; payment.
(1)
Returns. Any person subject to the tax imposed by this chapter shall, on or before the 20th day following the end of each calendar quarter, complete a return for the preceding quarter on a form prescribed by the Tax Department, showing the amount of gross occupancy receipts for the previous quarter, the allowable deductions, and the amount of tax for which such person is liable. The taxpayer shall be responsible for maintaining records sufficient to permit the Tax Department to verify the amount of tax due in accordance with the requirements of § 10.6-5.
(2)
Payment. The taxpayer shall transmit the return, together with a
remittance for the amount of tax collected, to the Tax Department
on or before the 20th day of the month following the end of each calendar
quarter. The quarterly return shall be signed by the taxpayer or his
duly authorized agent and, if applicable, the person and/or firm preparing
the return.
(3)
Change in return/payment schedule. The Tax Department may, when necessary
to ensure payment of the tax or to provide a more efficient administration
of this chapter, after notice and comment, adopt regulations requiring
the filing of returns and payment of the tax for other than quarterly
periods.
E.
Convention and tourism tax revenues; distribution.
(1)
The Tax Department shall deposit all proceeds from the convention
and tourism tax to the general fund.
(2)
Use of revenues. The revenues from the convention and tourism tax
shall be utilized for the purposes of offsetting the costs of administering
this tax, to offset the costs of providing public safety and related
public services to conventions and other special events conducted
at hotel and other lodging facilities, promotion of tourism on the
Band's Reservation and surrounding communities, and other tribal
government needs as determined during the annual budget process.
(3)
Any convention and tourism tax revenues subject to the tax-sharing formula of the Tax Agreement shall be distributed as provided in § 10.1-3B(3) of Chapter 10.1, Tax Agreement, of this Code.
A.
Financial standards. All collection agents will maintain financial
records in accordance with GAAP, unless otherwise permitted by the
Tax Department. All taxes will be computed in accordance with GAAP,
unless otherwise permitted by the Tax Department.
B.
Recordkeeping. Every collection agent will maintain financial records
relating to convention and tourism taxes for a period of at least
four (4) years from the date that a return is filed. If an exemption
for tax is claimed for any transaction under any of the exemptions
allowed under this chapter, a record shall be kept of the name and
address of the person to whom the exempt lodging or accommodations
are provided, the date of the sale, the amount of the sale, the type
of exemption claimed, and any documentation required by this chapter.
C.
Assessment. If a collection agent fails to maintain or preserve proper
records as prescribed by this chapter or the Tax Department, or if
the Tax Department has reason to believe that any records maintained
are inaccurate or incomplete and that additional taxes are due, the
Tax Department may assess the amount of the tax due from the collection
agent based on information that is available or that may become available
to the Tax Department. The assessment is considered prima facie correct
for the purpose of this chapter, and the burden of refuting the assessment
is upon the collection agent.