There is hereby levied and shall be collected an excise tax upon each retail sale of liquor, except beer and wine, and whatever packages or container, in the amount of three (3) cents per fluid ounce or fraction thereof contained in such package or container. There is hereby levied and shall be collected an excise tax upon each retail sale of beer and wine in the original package in the amount of five percent (5%) of the selling price. Said taxes shall be added to the sales price of the liquor sold and shall be paid by the buyer to the Port Gamble S’Klallam Liquor Distribution Agency (or whatever name it shall be known) who shall collect the same and hold them in trust for the Port Gamble S’Klallam Tribe until deposited as provided in section 14.04.02 (i) of this title. The taxes provided for herein shall be only taxes applicable to activities of the Port Gamble S’Klallam Liquor Distribution Agency.
(Res. 80 A 52, 11/19/1980)
These taxes which shall be deposited, as provided in section 14.04.02 (i), and shall be used for the benefit of the Reservation and tribal community. In appropriating these tax revenues, the Tribal Council shall give the priority to:
(a) 
Strengthening tribal government, which shall include but not be limited to strengthening Tribal Court and Law Enforcement systems and the system for administering and enforcing this title.
(b) 
Health, education, and other social services, and land acquisition and development needs.
(c) 
Enhancing equal business opportunities for tribal members and the Tribal Enterprise Division.
(d) 
Providing other reasonable and necessary services to tribal members.
The Tribal Council shall have the discretion to determine which of the above priorities shall receive an appropriation and the amount of the appropriation for a given priority.
(Res. 80 A 52, 11/19/1980)
The manager shall keep such records as shall be sufficient for the tribal tax administration to determine the amount of tax owing and shall complete tax returns in accordance with instruction from the tribal tax administrator.
(Res. 80 A 52, 11/19/1980)
Amendments to the amounts and type of taxes levied on Reservation liquor dealings may be made from time to time by approval of the Port Gamble S’Klallam Tribal Council, after consultation with the Liquor Distribution Agency manager.
(Res. 80 A 52, 11/19/1980)