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 Article IV, Section 3(K) of 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. 25-A-154, 10/27/2025)
The Tribal Council of the Port Gamble S’Klallam Tribe finds that the power to tax is an essential attribute of tribal sovereignty because it is a necessary instrument of self-government and territorial management. The power to tax derives from the Tribe’s general sovereign authority to control economic activity within its jurisdiction, and to defray the cost of providing essential governmental services by requiring contributions from persons or enterprises engaged in economic activities within that jurisdiction. Taxation is of vital importance to the Tribe’s economy and political integrity, and to the health, welfare, and economic well-being of its members, residents, employees, contractors, and visitors.
The benefits provided by the tribal government to tribal members and to non-members residing, visiting, or conducting business upon the Tribal Lands include, but are not limited to, the following: police, fire, and emergency services; land use and planning services; public sewage collection systems; water systems to provide safe drinking water and fire protection; road construction and maintenance; social services; education programs; public health services; fisheries enforcement; hazardous emergency response; environmental protection; business regulation; Tribal Court system with general jurisdiction for the resolution of civil disputes and limited jurisdiction for the prosecution of criminal actions; public recreational amenities and facilities such as athletic fields, sports facilities, meeting rooms, and parks; support of cultural and religious events and activities; promotion and regulation of businesses and economic development in Tribal Lands; and the provision of employment to both members and non-members of the Tribe.
The entire community, both tribal members and non-members, whether visiting, residing, employed or otherwise doing business in Tribal Lands, benefits from these Tribal governmental services and programs directly and because the Tribal services and programs supplement or replace other governmental programs and relieve other units of government from the full burden of these programs. It is appropriate, therefore, that a portion of the costs of these essential government services be borne by persons engaged in or benefiting from residential, business, or recreational activities in Tribal Lands and who thereby benefit from governmental services provided by the Tribe.
(Res. 25-A-154, 10/27/2025)
(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 essential governmental 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. 25-A-154, 10/27/2025)
The following definitions apply throughout this chapter unless otherwise specified or the context clearly indicates otherwise:
(a) 
“Buyer”
means every person who receives goods or services from a seller in exchange for a promise to deliver to the seller, or for the actual delivery to the seller, of money or other goods or services of value to the seller.
(b) 
“Cash Discount”
means a deduction from the invoice price of goods or charge for services that is allowed if the bill is paid on or before a specified date.
(c) 
“Court”
means the Port Gamble S’Klallam Tribal Court.
(d) 
“Economic Enterprises”
means the subordinate economic and business enterprises of the Port Gamble S’Klallam Tribe.
(e) 
“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.
(f) 
“Local Retail Sales Tax”
means the combined Washington state and local retail sales tax rates applicable in the area.
(g) 
“Person”
means and includes any natural individual, company, partnership, firm, joint venture, association, corporation, estate, trust, political entity, or other identifiable entity.
(h) 
“Retail Selling Price”
means the ordinary, customary, or usual price paid by the buyer for the item, which price does not include the Tribal retail sales tax.
(i) 
“Retail Sale”
means any provision of services or the transfer of ownership of, title to, or possession of property for a valuable consideration and includes any activity ordinarily classified as a retail sale including: restaurant meals and other prepared foods sales; the rental of guest and conference rooms in motel, hotel, and other temporary lodging facilities; and admission fees paid for activities such as museums, sporting facilities and events, concerts, and other entertainment activities. It also includes renting or leasing of personal property, conditional sales contracts, and any contract under which possession of the property is given to the purchaser but title is retained by the seller as security for the payment of the purchase price. For the purposes of this chapter:
(1) 
A retail sale consisting solely of the sale of tangible personal property shall be deemed to have occurred at the retail outlet at or from which delivery is made to the buyer.
(2) 
A retail sale consisting essentially of the performance of personal business or professional services shall be deemed to have occurred at the place at which such services were primarily performed.
(3) 
A retail sale consisting of intangible property shall be deemed to have occurred at the place at which delivery is made to the buyer.
(j) 
“Seller”
means the person making a retail sale to a buyer.
(k) 
“Selling Price”
means the consideration, whether money, credits, rights or other property, expressed in the terms of money paid or delivered by a buyer to a seller, all without any deduction on account of the cost of tangible property sold, the cost of materials used, labor costs, interest, discount, delivery costs, taxes, or any other expenses whatsoever paid or accrued by the seller and without any deduction on account of losses; but shall not include itemized taxes paid by the buyer and the amount of cash discount actually taken by a buyer.
(l) 
“State”
means the State of Washington.
(m) 
“State Retail Sales Tax”
means the Washington retail sales tax.
(n) 
“Tribal Council”
means the Port Gamble S’Klallam Tribal Council.
(o) 
“Tribal Lands”
means land owned by the Tribe or held for the benefit of the Tribe.
(p) 
“Tribal Member”
means an enrolled member of the Port Gamble S’Klallam Tribe.
(q) 
“Tribe” or “Tribal”
means or refers to the Port Gamble S’Klallam Tribe.
(Res. 25-A-154, 10/27/2025)
Effective January 1, 2026, there is levied and there shall be collected a tax on each retail sale in Tribal Lands by the Tribe or any of the Tribe’s economic enterprises in an amount equal to one hundred percent (100%) of the current local retail sales tax. Should there be any future increase or decrease in the local retail sales tax, the Tribal retail sales tax shall increase or decrease by no less than one hundred percent (100%) of the increase or decrease in the local tax rate.
(Res. 25-A-154, 10/27/2025)
(a) 
The tax required by this chapter to be collected by the seller may be stated separately from the selling price in any sales invoice or other instrument of sale. If not stated separately on the sales invoice or other instrument of sale, then the tax shall be accounted for separately in the records of the transaction by the seller.
(b) 
For purposes of determining the tax due from the buyer to the seller and from the seller to the Tribe, it shall be conclusively presumed that the selling price quoted in any price list, sales document, contract or other agreement between the parties does not include the tax imposed by this chapter, but if the seller advertises the price as including the tax or that the seller is paying the tax, the advertised price shall not be considered the selling price.
(Res. 25-A-154, 10/27/2025)
(a) 
The tax levied in section 23.05.05 of this chapter shall not apply to the following items and transactions:
(1) 
Sales to Tribal members when they provide proof of Tribal enrollment before the sale is completed;
(2) 
Sales to the Tribe, including its departments, enterprise entities, and wholly owned corporations;
(3) 
Cigarettes subject to chapter 23.01 or otherwise exempt from the application thereof;
(4) 
Marijuana products subject to chapter 23.03;
(5) 
Motor vehicle fuel;
(6) 
Lottery tickets;
(7) 
Distilled spirits sold in their original containers;
(8) 
Non-prepared foods generally considered to be ingredients for preparation by the buyer and sold in grocery stores (this exemption does not apply to fresh or packaged prepared foods such as: chips, candy bars, frozen pizzas, and other prepared foods; soda in cans or bottles; sports drinks; energy drinks; juice with less than fifty percent (50%) juice; bottled tea; and bottled coffee);
(9) 
Newspapers;
(10) 
Products sold from vending machines; and
(11) 
Sales, rental, and leasing of real property except for the rental of guest and conference rooms in motel, hotel, and other temporary lodging facilities.
(b) 
Additional exempt sales may be declared by a separately enacted Tribal Council resolution.
(Res. 25-A-154, 10/27/2025)
(a) 
Every person engaged in the retail sale of goods or services in the Tribe’s Tribal Lands who is liable for collecting the Tribal retail sales tax levy shall remit the tax to the Tribe’s finance officer on a monthly basis. Payment shall be accompanied by a form prepared by seller that includes the amount subject to tax and the amount of tax due. Taxes imposed under this chapter are due within 25 days after the end of the month in which the taxable activities occur.
(b) 
Every person engaged in the retail sale of goods or services in the Tribe’s Tribal Lands who is liable for collecting the Tribal retail sales tax levy shall maintain accurate written records of retail sales and retail sales 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. 25-A-154, 10/27/2025)
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. 25-A-154, 10/27/2025)