[HISTORY: Adopted by the Tribal Council of the Nottawaseppi
Huron Band of the Potawatomi 10-26-2012 by Res. No. 10-26-12-03 (Title X, Ch.
6, 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 for the use of other
occupancy-related services; and to appropriate the proceeds thereof;
and to prescribe penalties for violations of this chapter.
A.Â
Adoption. This chapter is adopted by Resolution No. 10-26-12-03.
B.Â
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.Â
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.Â
Repeal. This chapter may be repealed in accordance with the Constitution
and any laws governing repeal of laws of the Band.
A.Â
As used in this chapter, the word "shall" is always mandatory and
not merely advisory.
B.Â
AGREEMENT AREA
BAND or TRIBE
COLLECTION AGENT
COMPLIMENTARY
DEPARTMENT OF TREASURY
GAMING ENTERPRISE
GROSS HOTEL 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 through a similar credit system.
The Michigan Department of Treasury.
The total amount of money or the value of other consideration charged to any person for lodging and accommodations, plus any amounts charged to persons for any occupancy-related services at any hotel, lodging facility and other accommodations, excluding the taxes 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 other lodging house
on or within tribal and trust lands.
Any room or rooms of any kind in any part or portion of a
hotel or lodging house let out for use or possession for lodging 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.Â
Imposition; rate of tax.
(1)Â
For the privilege of use and occupancy of a room in a hotel or other
lodging facilities, including 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 as well
as any occupancy-related services used by such person at a rate of
6% of the gross hotel receipts for such services.
(2)Â
The tax shall be imposed upon the person to whom the room, goods
or services are provided, and collected by the retailer providing
the room, lodging facilities or related services.
B.Â
Exemptions from lodging and occupancy tax. The tax levied by this
section shall not apply to:
(1)Â
Lodging or accommodations located at the gaming enterprise which
are provided on a complimentary basis.
(2)Â
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)Â
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)Â
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.Â
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 identity of the entity
paying for such lodging or accommodations and the tax identification
number of the entity.
D.Â
Returns; payment.
(1)Â
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 hotel 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 § 10.7-5.
(2)Â
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 that 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)Â
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.Â
Lodging and occupancy tax revenues; distribution.
(1)Â
The Tax Department shall deposit all proceeds from the lodging and
occupancy tax to the general fund.
(2)Â
Use of revenues. The revenues from the lodging and occupancy tax
shall be utilized for the purposes of offsetting the costs of administering
this tax, to promote economic development, enforcement of food safety
building codes at tribal enterprises, and other tribal government
needs as determined during the annual budget process.
(3)Â
Any lodging and occupancy 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.Â
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.Â
Recordkeeping. Every collection Agent will maintain financial records
relating to transactions subject to the lodging and accommodations
use 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 sale is
made, the date of the sale, the amount of the sale, the type of exemption
claimed, and any documentation required by this chapter.
C.Â
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.