[History: Internal Revenue Service Ordinance, adopted by
Tribal Council on December 17, 1996. As amended by Tribal Act #03-21.1213
enacted by Tribal Council on January 21, 2004.]
(a)
Sections 403 through 405 of this ordinance will apply only to Indian
lands whether held in trust or fee status, located within the exterior
boundaries of the Grand Traverse Band Reservation as defined by Article
I, Section 2(b) of the Grand Traverse Band's federally approved
constitution.
(b)
Nothing contained in this ordinance shall be construed as a relinquishment
of Tribal sovereignty over lands located within the exterior boundaries
of the Grand Traverse Band Reservation as defined by Article I, Section
2(b), of the Tribal Constitution.
(c)
The Tribal Council expressly reserves the right to exercise Tribal
sovereignty over all non-Indian lands located within the boundaries
of the Grand Traverse Band Reservation, as defined by Article I, Section
2(b) of the Tribal Constitution, to the extent permitted by federal
law, the Tribal Constitution and Bylaws, and the Tribe's federal
charter.
(d)
Definitions:
(1)
"Agreement Area" means the area designated as such in the Tax
Agreement.
(2)
"Tax Agreement" means the agreement between the State of Michigan
and the Grand Traverse Band of Ottawa and Chippewa Indians entered
into on [date].
(3)
"Indian Country" means those lands considered "Indian Country"
under federal law.
(4)
"Resident GTB Member" means a GTB Member whose principal place
of residence is located within the Agreement Area.
(5)
"Taxable Sale" means a sale that is not exempt under Michigan
law as modified by the Tax Agreement.
(6)
"Tribal and Trust Lands" means land held in trust by the federal
government for the benefit of the Tribe and fee lands owned by the
Tribe that is listed in the Tax Agreement as Tribal and Trust Land.
(7)
"Tribal Entity" means a business entity, other than a single
Resident GTB Member or an entity wholly owned by the Band, that is
wholly owned by any combination of the Band and Resident GTB Members,
or is wholly owned by Resident GTB Members.
(8)
"State" means the State of Michigan.
[History: Internal Revenue Service Ordinance, adopted by
Tribal Council on December 17, 1996. As amended by Tribal Act #03-21.1213
enacted by Tribal Council on January 21, 2004.]
(a)
There is hereby established a Tribal Revenue Department, which shall
be responsible for collecting all business permit fees and income
taxes imposed by the Tribal Council under this ordinance.
(b)
The Tribal Revenue Department shall also be responsible for collecting
all other taxes, permit fees, licenses fees and penalties imposed
by other ordinances adopted by the Tribal Council.
(c)
All taxes, permit fees, license fees, penalties or other revenues
received by the Grand Traverse Band Revenue Department shall be deposited
by the Tribal Treasurer in the General Fund of the Grand Traverse
Band and shall be expended for public purposes only as the Tribal
Council may (by resolution) direct.
(d)
The Tribal Revenue Department shall employ a Director consistent
with the Tribe's wage grid personnel manual. The Director, and
all staff employed by the Tribal Revenue Department, shall be under
the direct supervision of the Tribal Treasurer and shall perform such
duties and responsibilities contained in their job descriptions.
[History: Internal Revenue Service Ordinance, adopted by
Tribal Council on December 17, 1996. As amended by Tribal Act #03-21.1213
enacted by Tribal Council on January 21, 2004.]
(a)
All persons or entities doing business on the Grand Traverse Band
Reservation shall purchase a business permit prior to engaging in
business on the reservation. All business permits shall have a duration
of one year, and may be renewed on a year-to-year basis. In order
to qualify for any benefits any exemptions articulated in the Tax
Agreement, Tribal Entities doing business within the Agreement Area
must purchase a business permit. As a condition of citizenship in
the Grand Traverse Band and as a condition for the privilege of doing
business on the Reservation or within the Agreement Area, GTB Members
and GTB Member-owned businesses consent to the terms and conditions
of the Tax Agreement.
(b)
Fee Schedule For Business Permits. The following fee schedule is
hereby established for all business permits:
(1)
Tribal members and businesses owned by Tribal members doing
business on the reservation: $5.
(2)
Non-Indians and non-member Indians, and corporate businesses
owned by non-Indians and non-member Indians, doing business on the
reservation:
(A)
Class A Permit: Any person or corporate business owned by a
non-Indian or non-member Indian doing business on the reservation
(except peddlers): $150.
(B)
Class B Permit: For seasonal peddlers (those doing business
for three consecutive months or less): $100.
(C)
Class C Permit: Daily peddlers (those doing business for 10
consecutive days or less): $50.
[History: Internal Revenue Service Ordinance, adopted by
Tribal Council on December 17, 1996. As amended by Tribal Act #03-21.1213
enacted by Tribal Council on January 21, 2004.]
In order to qualify for the benefits of the Tax Agreement, GTB
Members and Tribal Entities must register with the State of Michigan
Department of Treasury and obtain such licenses and registrations
as would be required under State law if such GTB Members or Tribal
Entities were operating outside of Indian Country.
[History: Internal Revenue Service Ordinance, adopted by
Tribal Council on December 17, 1996. As amended by Tribal Act #03-21.1213
enacted by Tribal Council on January 21, 2004.]
There is hereby imposed the following income taxes on the gross
income earned on the reservation by non-Indians and/or non-member
Indians, or corporate businesses owned by non-Indians and/or non-member
Indians, doing business on the Grand Traverse Band Reservation:
(a)
1% of the gross income of all persons or corporate entities earning
$50,000 or less on the reservation each calendar year.
(b)
2% of the gross income of all persons or corporate entities earning
$50,000 to $150,000 on the reservation each calendar year.
(c)
3% of the gross income of all persons or corporate entities earning
$150,000 to $250,000 on the reservation each calendar year.
(d)
4% of the gross income of all persons or corporate entities earning
$250,000 to $500,000 on the reservation each calendar year.
(e)
5% of the gross income of all persons or corporate entities earning
$500,000 to $1,000,000 on the reservation each calendar year.
(f)
8% of the gross income of all persons or corporate entities earning
$1,000,000 to $2,000,000 or more on the reservation each calendar
year.
(g)
10% of the gross income of all persons or corporate entities earning
$2,000,000 or more on the reservation each calendar year.
[History: Internal Revenue Service Ordinance, adopted by
Tribal Council on December 17, 1996. As amended by Tribal Act #03-21.1213
enacted by Tribal Council on January 21, 2004.]
(a)
No income tax shall be imposed on Tribal members, or corporate businesses
owned by Tribal members, for income earned on the Grand Traverse Band
Reservation.
(b)
The income of all non-Indians or non-member Indians holding a public
office within the Grand Traverse Band shall also be exempt from the
income taxes imposed by § 404 of this ordinance.
[History: Internal Revenue Service Ordinance, adopted by
Tribal Council on December 17, 1996. As amended by Tribal Act #03-21.1213
enacted by Tribal Council on January 21, 2004.]
(a)
The Tribal Revenue Department shall adopt rules and regulations that
establish procedures for the payment of permit fees and gross income
taxes to the Tribe, and the collection of delinquent permit fees and
gross income taxes by the Tribe.
(1)
The Tribal Revenue Department shall have the authority to adopt
forms necessary for the payment or collection of all permit fees and
gross income taxes imposed by this ordinance, and to perform all other
duties and responsibilities necessary to implement this ordinance.
(2)
All rules and regulations promulgated by the Tribal Revenue
Department shall be published in at least two local newspapers of
general circulation for not less than two consecutive weeks, and shall
allow for public comment and input before they become final.
(b)
If it shall appear subsequent to the receipt of gross income tax
proceeds by the Tribal Revenue Department that an amount of tax, penalty
or interest has been paid which was not due under the provisions of
this ordinance, whether 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 or corporation who made the overpayment,
or such amount shall be refunded to such person or corporation by
the Tribal Treasurer, provided, that a claim for a refund shall be
filed with the Tribal Revenue Department within two years of the collection
of the overpayment or such claim shall be forever barred.
[History: Internal Revenue Service Ordinance, adopted by
Tribal Council on December 17, 1996. As amended by Tribal Act. #01-19.1015,
enacted by Tribal Council via telephone poll on June 21, 2001; and
by Tribal Act #03-21.1213 enacted by Tribal Council on January 21,
2004.]
(a)
There is hereby imposed a 6% sales tax on all taxable sales within
the exterior boundaries of the Grand Traverse Band Reservation or
the Agreement Area as defined by the Tax Agreement provided that the
retail sales are made by a business entity that is operated by the
Tribe or by a Tribal Entity or by a business owned by a GTB Member.
(b)
This sales tax shall not apply to sales of motor fuels to wholly owned vehicles of the GTB providing essential governmental services consistent with the provisions of 26 U.S.C. § 7871. For purposes of this subsection, GTB deems the activities of the GTB/EDC, authorized by 25 U.S.C. § 477, as an essential government service based on the 100% Tribal tax on GTB/EDC under 25 U.S.C. § 2710(b)(3) (implementing regulations 25 CFR 290), and the specific approval of the GTB RAO (codified herein at 18 GTBC § 1601 et seq., Chapter 16, Revenue Allocation Ordinance) by the Secretary of the Interior on June 1, 2000.
[History: Internal Revenue Service Ordinance, adopted by
Tribal Council on December 17, 1996. As amended by Tribal Act #03-21.1213
enacted by Tribal Council on January 21, 2004.]
(a)
Purpose. The purpose of this section is to implement the Tax Agreement
entered into by the Grand Traverse Band of Ottawa and Chippewa Indians
and the State of Michigan.
(b)
GTB Sales Tax Revenue Sharing. The Tribe must share the sales tax
collected in accordance with this Ordinance as follows:
(1)
On the first $5,000,000 of annual gross receipts from Taxable
Sales, 2/3 of the tax collected shall be retained by the Tribe and
1/3 paid to the State (but not to exceed the amount payable to the
State if the State tax rate were applied).
(2)
On annual gross receipts from Taxable Sales in excess of $5,000,000,
1/2 of the tax collected shall be retained by the Tribe and 1/2 paid
to the State (but not to exceed the amount payable to the State if
the State tax rate were applied).
The Band must, no later than 45 days after the close of each
quarter, compile the sales tax information received during the quarter
and send a check to the State together with a schedule showing the
calculation of the amount paid to the Band in accordance with the
Tax Agreement. The Tribe must pay interest at the statutory rate provided
under State law for refunds not paid as of the 45th day following
the end of the calendar quarter.
(c)
Collection, Remittance and Sharing of Sales and Use Taxes Outside
of Tribal and Trust Lands. The Band, GTB Members and Tribal Entities
operating as retailers anywhere in the State of Michigan outside of
Tribal and Trust Lands must collect and remit sales tax and use tax
to the State in accordance with State procedures generally applicable
to retail sellers.
(d)
Motor Fuels.
(1)
GTB Member and Tribal Entity retailers may only purchase tax-exempt
motor fuel from wholesalers selected by the Band. GTB Member and Tribal
Entity retailers must prepay all taxes on motor fuel purchases except
for quota exempt purchases authorized by the Band.
(2)
All motor fuel acquired for resale in excess of the quota must
be purchased in accordance with State law from any State licensed
wholesaler with State motor fuel taxes prepaid. All retail sales of
such motor fuel must include the tax in the retail price.
(e)
Tobacco Products.
(1)
GTB Member and Tribal Entity retailers may only purchase tax-exempt
tobacco products from wholesalers selected by the Band. GTB Member
and Tribal Entity retailers must prepay all taxes on tobacco products
purchases except for quota exempt purchases authorized by the Band.
(2)
All tobacco products acquired for resale in excess of the quota
must be purchased in accordance with State law from any State licensed
wholesaler with State tobacco products taxes prepaid. All retail sales
of such tobacco products must include the tax in the retail price.
(f)
Tribal Reporting.
(1)
GTB Member and Tribal Entity employers located within the Agreement
Area will withhold and remit to the State income tax from all employees
who are not Resident Tribal Members.
(2)
Consistent with State law, the Band, GTB Members, and Tribal
Entities must maintain records (including retention of necessary original
receipts) sufficient to substantiate claims for exemption from tax
under the Tax Agreement.
(3)
GTB Member and Tribal Entity retailers must maintain records
regarding sales that are not Taxable Sales under the Tax Agreement.
(4)
With respect to sales on which no tax was collected as provided
for in the Tax Agreement, GTB Member and Tribal Entity retailers must
maintain a record of such sales including the date, the name and Tribal
identification number of the purchaser, the amount, and for any item
of more than $50 or sales of more than $200 in the aggregate, the
identification of the items purchased and any other data sufficient
to document the exemption. This section does not apply to sales of
motor fuel.
(g)
Administration of Tribal Certificates of Exemption.
(1)
Issuance of Tribal Certificates of Exemption. A Resident Tribal
Member or Tribal Entity must submit to the Tribe a signed Resident
Tribal Member/Tribal Entity Claim indicating the requester's
name, address, items to be purchased (including identification numbers
for vehicles and mobile homes) and, in the case of a Resident Tribal
Member, his or her identification number and a certification that
the Resident Tribal Member resides within the Agreement Area. In those
instances where the claim is made under § III(A)(3) of the
Tax Agreement, a signed statement from the contractor stating the
location at which materials will be affixed to real estate, the date
that the work is to be done, and an estimate as to the amount to be
paid for materials must also be submitted to the Tribe by the Resident
Tribal Member of Tribal Entity seeking authorization. Upon verifying
the information provided in the claim and determining that the claim
is consistent with the terms of this Agreement, an authorized Tribal
representative must complete and sign a Tribal Certificate of Exemption
authorizing the Resident Tribal Member's or Tribal Entity's
exempt purchase. The certificate must indicate the name of the requester,
the items to be purchased including identification numbers for vehicles
and mobile homes and, for Resident Tribal Members, the Resident Tribal
Member's identification number.
(2)
Use of Tribal Certificates of Exemption. If a Tribal Certificate
of Exemption is issued to a Resident Tribal Member or Tribal Entity,
the Resident Tribal Member or Tribal Entity must present the Certificate
(together with the Letter of Authorization) to the vendor or contractor
at the point of purchase. In those instances where the claim is made
for purchase of material affixed to real property by a contractor
under § III(A)(3) of the Tax Agreement, the Resident Tribal
Member or Tribal Entity must also submit a signed statement from the
contractor stating the location at which materials will be affixed
to real property, the date that the work is to be done, and an estimate
as to the amount to be paid for materials.
(3)
Retention of Records. The Resident Tribal Member or Tribal Entity
must maintain a copy of all Tribal Certificates of Exemption used.
(h)
Enforcement.
(1)
Enforcement Action Against Non-Tribal Members in Indian Country.
In accordance with the Tax Agreement, the State may exercise its tax
enforcement authority under State law with respect to a Non-Tribal
Member or non-Tribal Entity located or doing business within Indian
Country provided, however, that where the Non-Tribal Member or non-Tribal
Entity is located or doing business on trust lands, the State must,
before taking any enforcement action that requires entry upon such
lands, provide notice of the proposed enforcement action to the Tribal
police. Upon receipt of such notice, the Tribal police may direct
one or more officers to accompany the State officers during the enforcement
activity. If the Tribal police or public safety department is unable
or unwilling to promptly assign a Tribal officer to accompany the
State officers the State officers may, nonetheless, carry out the
proposed enforcement action against the Non-Tribal Member or non-Tribal
Entity without the participation of a Tribal officer.
(2)
Enforcement Action Against GTB Members and Tribal Entities.
(A)
Notice of Audit. In accordance with the Tax Agreement, the State
has the authority to conduct audits of GTB Members residing within
Indian Country and Tribal Entities whose principal place of business
is located within Indian Country with respect to taxes that are the
subject of the Tax Agreement. Prior to conducting any such audit,
the State must provide the Tribal Member or Tribal Entity with at
least 30 days advance written notice. The notice must include a statement
of the business or entity to be audited, the tax(es) involved in the
audit, and the taxable period(s) at issue. Audits of GTB Members who
reside outside of Indian Country and Tribal Entities whose principal
place of business is located outside of Indian Country will be conducted
in accordance with State law.
(B)
Enforcement of State Judicial Orders Outside of Indian Country.
In accordance with the Tax Agreement, the State may exercise its enforcement
authority under State law with respect to the property of a GTB Member
or Tribal Entity where the property is located outside of Indian Country.
Further, the State may exercise its enforcement authority under State
law with respect to a Tribal Member or Tribal Entity whose person
is located outside of Indian Country.
(C)
Enforcement of State Judicial Orders Within Indian Country.
In any case where the State has obtained a State Court judgment or
order affecting the person or property of a GTB Member or Tribal Entity
located within Indian Country, the State may petition the Tribal Court
to grant recognition and enforcement of the State court order or judgment.
The Tribal Court must, within 14 business days, rule on the petition
using the same standards as contained in Michigan Court Rule 2.615.
If the Tribal Court grants the petition, the Tribal Court, upon request
of the State, must promptly direct one or more Tribal police or public
safety officers to enforce the judgment or order in the presence of
and with the assistance of one or more State enforcement officers.
(D)
State Exercise of Non-Judicial Enforcement Actions Outside of
Indian Country. In accordance with the Tax Agreement, the State may
exercise its tax enforcement authority under State law, with respect
to the property of a GTB Member or Tribal Entity where the property
is located outside of Indian Country. Further, the State may exercise
its tax enforcement authority under State law with respect to a GTB
Member or Tribal Entity located outside of Indian Country.
(E)
State Exercise of Non Judicial Enforcement Actions Within Indian
Country. In accordance with the Tax Agreement, in any case where the
State is authorized by State law to compel the production of books
and records, to compel the appearance or testimony of an individual,
or to undertake an audit where the enforcement action affects a GTB
Member or Tribal Entity whose person or property is located within
Indian Country, and the taxpayer has failed or refused to comply with
the requested State enforcement action, the State may petition the
Tribal Court for an order compelling compliance with that enforcement
action. The Tribal Court must conduct a hearing on the petition within
10 business days following service by the State on the taxpayer, and
must issue its decision within 14 business days of such service on
the taxpayer. If the Tribal Court determines that (i) the taxpayer
is a Tribal Member or Tribal Entity, (ii) the taxpayer and/or property
is located within the Band's Indian Country, (iii) the proposed
State tax enforcement action pertains to one or more of the taxes
that is the subject of the Tax Agreement, and (iv) the proposed State
tax enforcement action is consistent with relevant State law and procedures
and with the Tax Agreement, the Tribal Court must grant the petition
and must order the taxpayer to comply. In the event that the GTB Member
or Tribal Entity fails or refuses to comply with the Tribal Court
order, the Tribal Court must promptly direct one or more Tribal police
officers to enforce the order with the assistance of one or more State
enforcement officers.
(F)
State Exercise of Non-Judicial Enforcement Actions Where the
Location of Indian Country is in Dispute. In accordance with the Tax
Agreement, in any case where the State is authorized by State law
to compel the production of books and records, to compel the appearance
or testimony of an individual, or to undertake an audit where the
enforcement action affects the person or property of a GTB Member
or Tribal Entity and there is disagreement between the Band and the
State regarding whether the taxpayer or property is located within
Indian Country, the State may elect to proceed based upon the assumption
that the taxpayer or property is within its enforcement authority
under State law. If the taxpayer fails or refuses to comply with the
requested State enforcement action, and the taxpayer asserts that
the taxpayer or property is located within Indian Country and the
State and the Band stipulate that there is a dispute regarding whether
the taxpayer or property is located within Indian Country, the State
may petition the Tribal Court for an order compelling compliance with
the enforcement action. The Tribal Court, for purposes of this Ordinance
only, and for no other precedential purpose, must treat the location
of the taxpayer or property as being within Indian Country and must
follow the standards and procedures set forth in § 408(g)(2)(E)
above. In the event that the GTB Member or Tribal Entity fails or
refuses to comply with the Tribal Court order, the Tribal Court must
promptly direct one or more Tribal police officers to enforce the
order with the assistance of one or more State enforcement officers.
(G)
State Tax Enforcement Actions Outside of Indian Country Prior
to a Hearing. In accordance with the Tax Agreement, the State may
exercise its authority under State law to seize or inspect property
without a prior order or hearing, where the taxpayer is a GTB Member
or Tribal Entity whose affected property is located outside of Indian
Country.
(H)
State Tax Enforcement Actions Within Indian Country Prior to
a Hearing. In accordance with the Tax Agreement, in any case where
the State is authorized by the Revenue Act, the Tobacco Products Act,
or the Motor Fuel Tax Act, to seize real or tangible personal property
or inspect such property without a prior order or hearing, and where
the taxpayer is a GTB Member or Tribal Entity and the property is
located within Indian Country, the Band and the State must jointly
execute such action. In such cases, the enforcement action may be
taken without first filing a petition in Tribal Court provided that
the State gives notice of the need for the proposed action by the
Tribal police department. Such notice must specify the grounds for
the enforcement action, and the appropriate statutory or regulatory
authority for such action. Upon receipt of such notice, the Tribal
Chief of Police or designee must promptly direct one or more Tribal
police officers to execute the enforcement action jointly with one
or more State enforcement officers. The affected GTB Member or Tribal
Entity may, within seven days following the enforcement action, file
a petition in Tribal Court seeking a review of the enforcement action.
If the Tribal Court determines that (i) the taxpayer is a GTB Member
or Tribal Entity, (ii) the taxpayer and/or property is located within
Indian Country, (iii) the State tax enforcement action pertains to
one or more of the taxes that is the subject of the Tax Agreement,
and (iv) the State action is in compliance with relevant State law
procedures and this Agreement, the Tribal Court must affirm the enforcement
action.
(I)
The administrative enforcement actions authorized under § 408(g)(2)(H)
are:
(i)
Actions in furtherance of a jeopardy assessment. [MCL 205.26]
(ii)
Inspection of vending machines or places where
tobacco products are sold or stored. [MCL 205.426a]
(iii)
Seizure of contraband consistent with the Tobacco
Products Tax Act. [MCL 205.429]
(iv)
Inspections or seizures consistent with the Tax
Agreement authorized under the Motor Fuel Tax Act or the Motor Carrier
Fuel Tax Act.
(J)
Jurisdiction: State Tax Enforcement Actions Prior to a Hearing
Where the Location of Indian Country Is In Dispute.
(i)
In accordance with the Tax Agreement, in any case where the
State proposes to take any authorized enforcement action described
in § 408(g)(2)(I) above that may affect the person or property
of a GTB Member or Tribal Entity and there is disagreement between
the Band and the State regarding whether the affected person or property
is located within or without of Indian Country, the State may elect
to proceed based upon the assumption that the person or property is
within its enforcement authority under State law. If the State knows,
prior to taking the proposed enforcement action, that (i) the taxpayer
is a GTB Member or Tribal Entity, and (ii) there is a dispute between
the State and the Band as to whether the site of the proposed action
is within Indian Country, the State must give notice of the proposed
action to the Tribal police department. Such notice must specify the
grounds for the enforcement action and the appropriate statutory or
regulatory authority for such action. Upon receipt of such notice,
the Chief of Police must promptly direct one or more Tribal police
officers to execute the enforcement action jointly with one or more
State enforcement officers.
(ii)
If the taxpayer wishes to challenge the State
enforcement action on the grounds that it is unlawful under State
law including any modification to State law made under the Tax Agreement,
and the taxpayer asserts that the taxpayer or property is located
within Indian Country, and the State and the Band stipulate to the
Tribal Court that there is a dispute regarding whether the person
or property is located within Indian Country, the taxpayer may petition
the Tribal Court to review the propriety of the enforcement action
applying State law including any modification to State law made under
the Tax Agreement. The Tribal Court, for purposes of this Agreement
only, and for no other precedential purpose, must treat the location
of the person or property as being within Indian Country and must
follow the standards and procedures set forth in § 408(g)(2)(H)
above. If the Tribal Court determines that the affected person or
property is not located within Indian Country or is not within the
stipulated disputed area, the Tribal Court must promptly dismiss the
action.
(K)
Jurisdiction: Final Tax Assessment Issued or Refund Denied to
a Tribal Member Residing or a Tribal Entity Operating Wholly Within
Indian Country. In accordance with the Tax Agreement, in any case
where the State has issued a final tax assessment or denied a tax
refund to a GTB Member residing within Indian Country, or to a Tribal
Entity doing business wholly within Indian Country, for a tax imposed
upon income, business activity, transactions, or privileges which
were realized, occurred, or exercised wholly within Indian Country,
and the GTB Member or Tribal Entity wishes to appeal the assessment
or denial of refund on the grounds that it is unlawful under (i) State
law including any modification to State law made under the Tax Agreement,
or (ii) the Michigan Constitution, the U.S. Constitution, or federal
law, provided that such claims must be limited to those that are not
predicated on Indian Tribal membership, the GTB Member or Tribal Entity
may appeal the final assessment or denial of refund to Tribal Court
within 35 days of the issuance of the final assessment or denial of
refund. The Tribal Court must follow State law relative to the practices
and procedures of a case in the Michigan Court of Claims; provided
however, that the taxpayer is not required to prepay the contested
portion of the tax, penalty, or interest prior to filing the appeal.
The uncontested portion of the tax, penalty, or interest must be paid
prior to filing the appeal. The Tribal Court must make its ruling
within one year of the filing of the appeal.
(L)
Jurisdiction: Final Tax Assessment Issued to a Tribal Member
or a Tribal Entity or Denial of Refund Where the Location of Indian
Country Is In Dispute.
(i)
In accordance with the Tax Agreement, in any case where the
State has issued a final tax assessment or denied a tax refund to
a GTB Member or to a Tribal Entity for a tax which the member or entity
asserts is imposed upon income, business activity, transactions, or
privileges that were realized, occurred, or exercised wholly within
Indian Country, and the GTB Member or Tribal Entity wishes to appeal
the assessment or denial of refund on the grounds that it is unlawful
under (i) State law including any modification to State law made under
the Tax Agreement, or (ii) the Michigan Constitution, the U.S. Constitution,
or federal law, provided that such claims must be limited to those
that are not predicated on Indian Tribal membership, the Tribal Member
or Tribal Entity may appeal the final assessment or denial of refund
to Tribal Court within 35 days of the issuance of the final assessment
or denial of the refund. If the Tribal Court determines all of the
income, business activity, transaction, or privilege being taxed was
realized, occurred, or was exercised wholly within Indian Country
or the stipulated disputed area, the Tribal Court must, for purposes
of this Ordinance only and for no other precedential purpose, treat
the location of the income, business activity, transaction or privilege
as being within Indian Country and must follow the standards and procedures
set forth in § 408(g)(2)(K) above.
(ii)
If the Tribal Court determines that any of the
taxes assessed or refunds denied were for a tax upon income, business
activity, transactions, or privileges that were realized, occurred,
or exercised within the State but outside of either Indian Country
or the stipulated disputed area, the Tribal Court must promptly dismiss
the action. Once such a dismissal is entered, the GTB Member or Tribal
Entity may, consistent with State law, file a petition with the Michigan
Tax Tribunal within 35 days, or a Complaint with the Michigan Court
of Claims within 90 days, of the final Tribal Court order of dismissal.
(M)
Jurisdiction: Final Tax Assessment or Denial of Tax Refund to
a Resident Tribal Member or a Tribal Entity Where Any Portion of the
Activity Occurs Outside of Indian Country and Outside of a Disputed
Area. State courts or tribunals will be used for the appeal of any
final tax assessment or denial of tax refund to a Resident GTB Member
or Tribal Entity in those instances where any portion of the income,
business activity, transaction, or privilege being taxed was realized,
occurred, or was exercised within the State but outside of either
Indian Country or any area where the Band and the State have a disagreement
as to what constitutes Indian Country.
(i)
In any circumstances where the terms of this Ordinance and the
Tax Agreement conflict, the Tax Agreement controls.
[History: § 409 adopted by Tribal Act #04-22.1389
enacted by Tribal Council on May 14, 2004.]
(a)
Tribal Court Action. The Tribal Prosecutor is authorized to initiate
an action in Tribal Court to recover money paid by the Tribe to the
State in accordance with the Tax Agreement:
(b)
Civil Remedy.
(1)
Civil Money Damages. The Tribal Court may award damages to the
Tribe in the amount the Tribe paid to the State in accordance with
the Tax Agreement for either of the reasons stated in subpart A of
this Section, plus interest, costs, and attorney fees. The Tribal
Court may enforce its order by garnishing the Tribal Member's
wages, Tribal trust funds, and per capita payments.
(2)
Suspension or Limitation of Privileges. The Tribal Court may
also issue an order suspending or limiting the privileges of Tribal
Members under the Tax Agreement upon application by the Tribal Prosecutor.
[History: Tribal Act #09-27.2127, enacted by Tribal Council
on February 17, 2010.]
(a)
The purpose of this section is to establish a procedure for the purchase
of tobacco products and gasoline by a non-eligible caregiver on the
behalf of a disabled Tribal member or their legal guardian.
(b)
Disabled Tribal members shall designate a caregiver by filling out
a form known as the "Limited Power of Attorney Concerning the Purchase
of Cigarettes and/or Gasoline from Eagle Town Market Pursuant to the
Tax Agreement Between GTB and the State of Michigan."[1]
[1]
Editor's Note: A copy of this form is included at the end of this chapter.
(c)
This form shall be available at Eagle Town Market for disabled Tribal
members.
(d)
The form shall be signed by the disabled Tribal member or their legal
guardian, a witness, and shall be subscribed and sworn to by a Notary
Public.
(e)
Upon execution of the form, a copy will be kept on file with the
Eagle Town Market, the GTB EDC Accounting Department, and the GTB
Tax Administrator for verification and quarterly auditing purposes
as required by the Tax Agreement Between GTB and the State of Michigan.
(f)
Designated caregivers shall provide valid photo identification when
purchasing the allotted amount of cigarettes [i.e., two packs per
day per disabled Tribal member], and/or purchase of gasoline; and
shall sign the log sheet located at Eagle Town Market.
(g)
Valid photo identification is identified as any of the following:
Michigan Driver's License, Michigan State ID, a federally recognized
Tribal ID, or a U.S. passport.
(h)
No person other than the designated caregiver identified by the Limited
Power of Attorney Concerning the Purchase of Cigarettes and/or Gasoline
from Eagle Town Market Pursuant to the Tax Agreement Between GTB and
the State of Michigan and valid identification will be allowed to
purchase cigarettes and/or gasoline.
(i)
The Limited Power of Attorney Concerning the Purchase of Cigarettes
and/or Gasoline from Eagle Town Market Pursuant to the Tax Agreement
Between GTB and the State of Michigan shall be effective for a period
of six months.
(j)
Noncompliance with this ordinance shall disqualify the disabled Tribal
member or the disabled Tribal member's legal guardian and the
designated caregiver from participating in this Tribal program for
a period of four months. A letter of noncompliance shall be sent from
the GTB Tax Administrator's office to the disqualified disabled
Tribal member or the disabled Tribal member's legal guardian
and copied to the designated caregiver, Eagle Town Market, and the
EDC Accounting Department. This letter will identify the date of the
violation, the date of disqualification and the date of reinstatement
to the program.
(k)
Repeated noncompliance with this ordinance shall disqualify the disabled
Tribal member or the disabled Tribal member's legal guardian
and the designated caregiver indefinitely. A letter of disqualification
shall be sent from the GTB Tax Administrator's office to the
disqualified disabled Tribal member or the disabled Tribal member's
legal guardian and copied to the designated caregiver, Eagle Town
Market, and the EDC Accounting Department. This letter will identify
the date of the violations and the effective date of indefinite disqualification
from the program.
(l)
A database shall be created by the GTB Tax Administrator's office
identifying the disabled Tribal member or their legal guardian, the
designated caregiver, the date the designation was made, the date
the Limited Power of Attorney expires, non-compliance disqualifications,
the date of disqualification, the eligibility date for reinstatement
to the caregiver program, or the date of indefinite disqualification.
A copy of this database will be provided to the EDC Accounting Department
for auditing purposes.
