[1]
Note: This Chapter was created to regulate the operation of motels, hotels, and other temporary lodging businesses within the Port Gamble S’Klallam Tribe’s jurisdiction and to regulate taxes on room occupancy.
The authority of the Tribal Council of the Port Gamble S’Klallam Tribe to adopt this ordinance as codified in this title is found in the Constitution of the Port Gamble S’Klallam Tribe and in the inherent sovereignty of the Port Gamble S’Klallam Tribe to regulate its own territory and activities therein.
(Res. 16-A-095, 7/25/2016)
The Tribal Council of the Port Gamble S’Klallam Tribe finds that regulation of the operation of motels, hotels, and other temporary lodging businesses in the Tribe’s Tribal Lands is essential to the health and welfare of the Port Gamble S’Klallam Tribe and its members. The Tribal Council further finds that a tax base is essential to the Tribe’s ability to provide goods and services, and to finance government operations and economic development, for the safety, health and welfare of the Port Gamble S’Klallam Tribe, its members, and those who work on, live on, and visit the Tribe’s Tribal Lands. Therefore, in the public interest and for the welfare of the people of the Port Gamble S’Klallam Tribe, its employees, the residents of and visitors to Tribal Lands, the Port Gamble S’Klallam Tribal Council, in the exercise of its authority under the Tribal Constitution, declares its purpose by the provisions of this chapter to regulate the operation of motels, hotels and other temporary lodging businesses and to impose, collect, and administer taxes on room occupancy.
(Res. 16-A-095, 7/25/2016)
(a) 
Application. This chapter shall apply to the full extent of the sovereign jurisdiction of the Port Gamble S’Klallam Tribe in Tribal Lands.
(b) 
Compliance with this chapter is hereby made a condition of the use of any land or premises in Tribal Lands.
(c) 
Deemed to Consent. Any person who resides, conducts business, engages in a business transaction, receives benefits from the Tribal government, including police, fire or emergency services, acts under Tribal authority, or enters the Tribal Lands under the jurisdiction of the Port Gamble S’Klallam Tribe, shall be deemed thereby to have consented to the following:
(1) 
To be bound by the terms of this Chapter;
(2) 
To the exercise of civil jurisdiction by the Port Gamble S’Klallam Tribal Court over said person in legal actions arising under this Chapter, and
(3) 
To detainment, service of summons and process, and search and seizure, in conjunction with legal actions arising under this Chapter.
(Res. 16-A-095, 7/25/2016)
The following definitions apply throughout this chapter unless otherwise specified or the context clearly indicates otherwise:
(a) 
“Court”
means the Port Gamble S’Klallam Tribal Court.
(b) 
“Essential Government Services”
mean services provided by the Tribe including, but not limited to, Tribal administration, public facilities, fire, police, public health, education, elder care, social services, sewer, water, environmental and land use, transportation, utility services, community development, and economic development.
(c) 
“Occupancy”
means the use or possession, or the right to the use or possession, of a motel, hotel, or other temporary lodging room.
(d) 
“Person”
means and includes any natural individual, company, partnership, firm, joint venture, association, corporation, estate, trust, political entity, or other identifiable entity.
(e) 
“Room”
means any room, space, or area of any kind in any part or portion of a motel, hotel or other temporary lodging facility let out for the use or possession of lodging or meeting purposes.
(f) 
“Room Rental Charge”
means the actual amount charged for the rental of a motel, hotel, conference, or other temporary lodging room(s) before applicable taxes.
(g) 
“State”
means the State of Washington.
(h) 
“Tribal Council”
means the Port Gamble S’Klallam Tribal Council.
(i) 
“Tribal Lands”
means land owned by the Tribe or held for the benefit of the Tribe.
(j) 
“Tribal Member”
means an enrolled member of the Port Gamble S’Klallam Tribe.
(k) 
“Tribe” or “Tribal”
means or refers to the Port Gamble S’Klallam Tribe.
(Res. 16-A-095, 7/25/2016)
Beginning on August 1, 2016, the Tribe shall impose taxes, under the legal terms of this Chapter, on the rental of guest and conference rooms in motel, hotel, and other temporary lodging facilities located within the Tribe’s Tribal Lands. The Tribal tax rate shall be ten (10) percent of the room rental charge.
(Res. 16-A-095, 7/25/2016)
Tribal members are exempt from the Tribe’s room occupancy tax when they provide proof of Tribal enrollment before they take possession of a room.
The Tribe, including its departments, entities, and wholly owned corporations, are exempt from the Tribe’s room occupancy tax. The Tribe maintains the right to waive the hotel room occupancy tax at its discretion.
(Res. 16-A-095, 7/25/2016; Res. 17-A-012, 1/23/2017 modified this section to include the Tribe and its entities from paying room occupancy tax and to allow the Tribe to waive the tax at its discretion.)
Every person engaged in the rental of motel, hotel, conference and other temporary lodging rooms in the Tribe’s Tribal Lands who is liable for collecting the Tribal room occupancy tax levy shall maintain accurate written records of room rental charges and room occupancy taxes charged and received, and shall make such records available for inspection by the Tribal finance officer and/or third party auditor retained by the Tribe. Records shall be maintained for no less than three (3) years after the audit is accepted by the appropriate federal oversight agency.
(Res. 16-A-095, 7/25/2016)
The Port Gamble S’Klallam Tribe and its wholly owned enterprises are the only entities authorized to operate motels, hotels, or other temporary lodging businesses within the Tribe’s Tribal Lands.
(Res. 16-A-095, 7/25/2016)
If any provision of this Chapter, or its application to any person or circumstances is held invalid, the remainder of the Chapter, or the application of the provision to other persons or circumstances, is not affected.
(Res. 16-A-095, 7/25/2016)