As used in this chapter, the following terms shall have the
meanings indicated:
CIGARETTE
Any roll of tobacco which is wrapped in paper or any substance
other than tobacco.
COMMERCIAL DISTRIBUTOR
Any person who acquires unstamped cigarettes from the manufacturer
thereof, affixes stamps to the packages or other containers, stores
them and sells them to other permittees or to retailers for resale
or who acquires stamped cigarettes from another permittee for such
sales.
MOIST SNUFF
Any finely cut, ground, or powdered smokeless tobacco that
is intended to be placed or dipped in mouth.
[Added 10-6-2022 by Ord.
No. 22-45]
RETAILER
Any person who sells, or offers for sale, any cigarettes
or tobacco products in a store, market, tavern, package liquor establishment,
gas station, bingo parlor, restaurant, pow wow stand, cigarette machine,
or any other business venture engaged in the sale of cigarettes and
tobacco products on the Menominee Reservation.
TOBACCO PRODUCT
Cigars, cheroots, granulated, plug cuts, snuff, chewing tobacco, clippings and other forms of tobacco prepared in such a manner as to be suitable for chewing or smoking in a pipe or otherwise and includes tobacco that can be used for "roll your own" cigarettes, but does not include cigarettes. "Tobacco product" includes moist snuff, except for the purposes of §
281-5B.
[Amended 10-6-2022 by Ord. No. 22-45]
TRIBAL DISTRIBUTOR
The Menominee Indian Tribe of Wisconsin, who acquires cigarettes
and tobacco products from a commercial distributor, stores them, and
holds exclusive rights to sell those cigarettes and tobacco products
to retailers for resale.
VAPOR PRODUCT
A noncombustible product that produces vapor or aerosol for
inhalation from the application of a heating element to a liquid or
other substance that is depleted as the product is used, regardless
of whether the liquid or other substance contains nicotine.
All cigarette and tobacco product retailers are required to
be licensed by the Tribe under the following terms:
A. Yearly license. Yearly licenses shall be granted to the following
persons pursuant to the following conditions:
(1) Adult enrolled Menominee Tribal members.
(2) Licenses shall be good for a period from July 1 through June 30 with
no prorated fees.
(3) Payment of fee. Annual: $200 for retailers selling tobacco products
only or cigarettes only; $400 for retailers selling both tobacco products
and cigarettes (due upon the issuance of license).
(4) No sales of tobacco products or cigarettes shall be made to anyone
under the age of 21 years.
[Amended 10-6-2022 by Ord. No. 22-45]
(5) No sales of any vapor products shall be made.
B. Temporary ten-day license. Temporary ten-day licenses shall be granted
to the following persons pursuant to the following conditions:
(1) Adult enrolled Menominee Tribal members having an approved temporary,
removable, retail sales stand on the Menominee Indian Reservation.
(2) The license shall be issued for a period not to exceed 10 days.
(3) Payment of fee: $5 per day for retailers selling tobacco products
only or cigarettes only; $10 per day for retailers selling both tobacco
products and cigarettes (due upon issuance of the license).
(4) Temporary licenses may be reissued not more than three times per
year on a nonconsecutive basis.
(5) No sales shall be made to anyone under the age of 21 years.
[Amended 10-6-2022 by Ord. No. 22-45]
(6) No sales of any vapor products shall be made.
C. Seasonal license. Seasonal licenses shall be granted to the following
persons pursuant to the following conditions:
(1) Adult enrolled Menominee Tribal members having a seasonal use permit
approved by the Menominee Tribal Legislature and having an approved
temporary, removable, retail sales stand on the Menominee Indian Reservation.
(2) The license shall be issued from May 1 through September 30.
(3) Payment of fee: $100 for retailers selling tobacco products only
or cigarettes only; $200 for retailers selling both tobacco products
and cigarettes (due upon the issuance of the license).
(4) No sales shall be made to anyone under the age of 21 years.
[Amended 10-6-2022 by Ord. No. 22-45]
(5) No sales of any vapor products shall be made.
D. Conditions of license.
(1) As a condition of a license being granted, retailers agree that cigarettes
and tobacco products may be randomly inspected for an affixed Wisconsin
tribal stamp or retailers may be randomly inspected for possession
of vapor products for retail sale.
(2) If a retailer refuses an inspection of the cigarette and tobacco
product for the affixed Wisconsin tribal stamp or possession of vapor
products, the retailer's license shall be revoked.
[Amended 10-6-2022 by Ord. No. 22-45]
A. The Menominee Tribe levies a tribal tax of $0.06875 on each cigarette
distributed for sale which shall be collected by the Tribe in advance
of distribution to retailers.
B. The Menominee Tribe levies a tribal tax of 56% on all tobacco products
distributed for sale which shall be collected by the Tribe in advance
of the distribution to retailers.
C. The Menominee Tribe levies a tribal tax of 75% on all moist snuff
distributed for sale, which shall be collected by the Tribe in advance
of the distribution to retailers.
D. All retailers that have entered into a written agreement with the Menominee Indian Tribe of Wisconsin, approved by the Menominee Tribal Legislature, regarding the distribution of retailer's net revenues to the Menominee Indian Tribe of Wisconsin are exempt from the taxes imposed in Subsections
A and
B of this section.
Violation of this chapter shall result in the following penalties:
A. If a retailer is found to have purchased cigarettes or tobacco products
from a vendor other than the Tribe:
(1) First offense: penalty of $500.
(2) Second offense: penalty of $1,000 and a three-month suspension of
license.
(3) Third offense: penalty of $1,000 and suspension of license for a
period of one year.
B. If a retailer is found to be selling cigarettes or tobacco products
without a tribal license:
(1) First offense: penalty of $500.
(2) Second offense: penalty of $1,000 and a three-month suspension of
license.
(3) Third offense: penalty of $1,000 and suspension of license for a
period of one year.
C. If payment is not received within three tribal business days after
delivery of cigarettes or tobacco products:
(1) First offense: $50 per day of nonpayment.
(2) Second offense: $100 per day of nonpayment.
(3) Third offense: $100 per day of nonpayment and suspension of license
for a period of one year.
D. If a retailer is found to be in possession of vapor products for
retail sales or selling vapor products:
(1) First offense: $1,000 fine and a three month suspension of license.
(2) Second offense: $1,000 fine and a one year suspension of license.
(3) Third offense: $1,000 fine and a three year suspension of license.