Pursuant to Article VI – Powers of the Board of Directors, Section 1 Enumerated Powers, Subsection H and Subsection L of the Constitution and Bylaws for the Tulalip Tribes (the “Constitution”), Section 162.017 of the United States Federal Regulations governing the leasing of Indian trust or restricted land, TTC § 6.15.300, and Federal law, the Tulalip Tribes is empowered to levy a tax on the privilege of occupying or using buildings and improvements constructed on, affixed to, or utilized on, Federal Indian trust or restricted land lying within the boundaries of the Tulalip Indian Reservation or within the jurisdiction of the Tulalip Tribes. A land occupation and use tax, as defined by this chapter, is hereby imposed upon the privilege of occupying or using buildings or improvements by persons or entities holding an interest by lease, easement, license, or otherwise on Federal Indian trust or restricted land within the Tulalip Indian Reservation or within the jurisdiction of the Tulalip Tribes, at a rate provided in TTC § 12.30.030.
(Res. 2014-159; Res. 2015-119; Res. 2017-141; Res. 2017-142; Res. 2017-246; Res. 2023-374)
The Tribes has been able to obtain numerous Federal and State grants, low interest loans, and other programs that have, in part, financed the provision of public services and benefits to the Reservation community. The full cost of these needed and beneficial programs and services is not covered by the programs themselves, however; and it is necessary for the Tribes to raise supplemental revenues locally to continue to provide these essential public services. The Board of Directors finds that the entire Reservation community, both Indian and non-Indian, whether residing, employed, doing business on the Reservation, or occupying or using buildings constructed on, or improvements affixed to, Indian lands, benefits from these Tribal governmental services and programs 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 services be borne by persons occupying or using buildings constructed on, or improvements affixed to, Indian lands or within the jurisdiction of the Tulalip Tribes who thereby benefit from governmental services provided by the Tribes.
(Res. 2015-119; Res. 2017-141; Res. 2017-142; Res. 2017-246; Res. 2023-374)
The rate of the occupation and use tax imposed by TTC § 12.30.010 shall be by regulation of the Tax and Licensing Division (TLD) of the Tulalip Tribes. For tax years commencing on and after January 1, 2015, rates for occupation and use of commercial buildings and improvements shall be based on classification and square footage, and rates for occupation and use of noncommercial buildings and improvements shall be based on classification.
(Res. 2014-159. Formerly 12.30.020; Res. 2015-119; Res. 2017-141; Res. 2017-142; Res. 2017-246; Res. 2023-374)
(1) 
Occupation and use of buildings or improvements by enrolled members of the Tulalip Tribes are exempt from the tax imposed by this chapter. Occupation and use of buildings or improvements by the State of Washington or any of its agencies are exempt from the taxes imposed by this chapter. Occupation and use of buildings or improvements by the United States or its instrumentalities are exempt from the taxes imposed by this chapter.
(2) 
Low Income Credit for Elderly and Disabled. A credit shall be provided to eligible natural persons in an amount 60 percent of the tax otherwise due. For purposes of this section, an eligible person is one who (a) is either (i) 61 years of age or older on December 31st of the year in which the credit application is filed, or must have been, at the time of filing, retired from regular gainful employment by reason of disability; (ii) at least 57 years of age and the surviving spouse or domestic partner of a person who was an exemption participant at the time of their death; or (iii) a veteran of the armed forces of the United States entitled to and receiving compensation from the United States Department of Veterans Affairs at a total disability rating for a service-connected disability; (b) has a combined disposable income for the calendar year before the year in which the credit application was filed that is less than $40,000; and (c) occupies the building or improvements for which the credit is sought as the person’s primary residence.
(Res. 2014-159. Formerly 12.30.030; Res. 2015-119; Res. 2017-141; Res. 2017-142; Res. 2017-246; Res. 2023-374)
The TLD shall be the agency responsible for assessing and collecting the tax imposed by this chapter and shall make such rules and regulations consistent with the provisions of this chapter as may be necessary or useful to permit its effective administration, including provisions for collection and remittance of the tax.
(Res. 2014-159; Res. 2015-119; Res. 2017-141; Res. 2017-142; Res. 2017-246; Res. 2023-374)
All buildings or improvements with an occupancy permit issued or construction completed on or before July 1st shall be assessed and owe the complete tax for the year in which the occupancy permit was issued or construction was completed. Buildings or improvements receiving an occupancy permit or completed after July 1st shall be assessed taxes under this chapter beginning in the following year. The Tulalip Planning Department shall provide notice to the TLD of any new construction and occupancy permits issued.
(Res. 2015-119; Res. 2017-141; Res. 2017-142; Res. 2017-246; Res. 2023-374)
Any person failing or refusing to pay the tax imposed by this chapter shall be assessed a penalty, as set by regulations adopted by the TLD, and may be excluded from the lands of the Tulalip Reservation at the discretion of the TLD and the Board of Directors of the Tulalip Tribes.
(Res. 2014-159. Formerly 12.30.060; Res. 2015-119; Res. 2017-141; Res. 2017-142; Res. 2017-246; Res. 2023-374)
All taxes imposed or assessed pursuant to this chapter are declared to be a lien respectively upon the property upon which they may hereafter be imposed or assessed. The lien shall include all charges and expenses of and concerning the taxes which, by the provisions of these regulations, are directed to be made.
(Res. 2015-119; Res. 2017-141; Res. 2017-142; Res. 2017-246; Res. 2023-374)
The amount of the tax imposed by this chapter or any penalty or exclusion may only be appealed to the TLD under regulations adopted by the TLD. Decisions of the TLD on any appeal may be appealed on the record to the Tulalip Court of Appeals. A process to provide for refunds where appropriate shall be established by regulation.
(Res. 2014-159. Formerly 12.30.070; Res. 2015-119; Res. 2017-141; Res. 2017-142; Res. 2017-246; Res. 2023-374)
Upon review by the TLD Hearing Officer or Court of a determination of the classification, square footage or tax amount, it shall be presumed that the determination of the person charged with the duty of establishing such classification, square footage or tax amount is correct but this presumption shall not be a defense against any correction indicated by clear, cogent, and convincing evidence.
(Res. 2015-119; Res. 2017-141; Res. 2017-142; Res. 2017-246; Res. 2023-374)
Pursuant to Article 1, Section 3, of the Charter of the Consolidated Borough of Quil Ceda Village, the Village by action of its governing Council may enact taxes applicable to property and activities within the Village. Any land occupation and use tax enacted and imposed by the Village on property located within the boundaries of the Village shall be, up to one-half the amount as set out in TTC § 12.30.030, a credit to the taxpayer against taxes imposed by the Tulalip Tribes pursuant to TTC § 12.30.010.
(Res. 2014-159. Formerly 12.30.080; Res. 2015-119; Res. 2017-141; Res. 2017-142; Res. 2017-246; Res. 2023-374)
The sovereign immunity of the Tribes is not in any way waived or limited by this chapter, or by any appeal commenced pursuant to these regulations, and nothing in these regulations shall constitute or be construed as a waiver of the sovereign immunity of the Tribes. Such sovereign immunity shall extend to the Tribes’ TLD, all Tribal officials, employees, staff, and agents, including any appraiser or assessor with whom the Tribes has contracted under these regulations, as to all actions taken in, or concerning, the administration or enforcement of these regulations, and as to all actions taken pursuant to any authority of any action, decision or order authorized by this chapter.
(Res. 2015-119; Res. 2017-141; Res. 2017-142; Res. 2017-246; Res. 2023-374)
The invalidity of any section, clause, sentence, or provision of this chapter shall not affect the validity of part of these codes that can be given effect without such invalid part or parts.
(Res. 2015-119; Res. 2017-141; Res. 2017-142; Res. 2017-246; Res. 2023-374)
Unless the context specifically indicates otherwise, the meaning of terms used in this chapter shall be set forth in this section:
(1) 
“Building” or “buildings”
means any structure attached to, located on, or placed on Indian trust or restricted land.
(2) 
“TLD Division”
means the Tax and Licensing Division of the Tulalip Tribes.
(3) 
“Person”
means any natural person, sole proprietorship, partnership, company, corporation, joint venture, Tribal, State or local government, governmental agency or enterprise, club company, joint stock company, business trust, trust, estate, firm, private or municipal corporation, association, society, or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise, or any other natural or artificial person.
(4) 
“Improvements”
means any valuable change in or addition to real property, commonly referring to any building affixed onto, or physical alteration of, real property.
(5) 
“Notice,”
as it is required to be given in these regulations, means written notification sent via United States First Class mail, postage prepaid, certified and return receipt requested.
(6) 
“Personal property”
means, and shall be construed to embrace and include, without especially defining and enumerating it, all buildings and improvements of whatever kind, name, nature and description which have not become part of the real property.
(7) 
“Rate”
means the numerical amount of land occupation and use taxes to be levied upon commercial buildings and commercial improvements expressed in terms of dollars per $1,000 of assessed value; e.g., $1.00 per $1,000 of assessed value. Sometimes the rate is described without including “per $1,000 of assessed value.” “Rate” shall also mean the numerical amount of land occupation and use taxes to be levied upon noncommercial buildings and noncommercial improvements at a flat rate as specified in Section 6(B)(1) – (3) of the regulations adopted by the TLD.
(8) 
“Real property”
for the purposes of taxation shall be held and construed to mean and include the land itself, whether laid out in lots or otherwise, and all buildings, structures or improvements or other fixtures of whatsoever kind thereon and all rights and privileges thereto belonging or in any wise appertaining, except leases of real property and leasehold interests therein for a term less than the life of the holder; and all property which the Tribal law defines or the Tribal Court may interpret, declare and hold to be real property under the letter, spirit, intent and meaning of the Tribal law for the purposes of taxation. The term “real property” shall also include a mobile home, or other improvements, which has substantially lost its identity as a mobile unit or separate building or alteration, respectively, by virtue of its being permanently fixed in location upon land occupied, owned or leased by the owner of the mobile home and/or placed on a permanent foundation (posts or blocks) with fixed pipe connections with sewer, water, or other utilities.
(9) 
“Reservation”
means all lands and waters within the exterior boundaries of the Tulalip Indian Reservation.
(10) 
“Tribal Court”
means the Courts of the Tulalip Tribes.
(11) 
“Tribes”
means the Tulalip Tribes, a Federally recognized Indian tribe organized pursuant to Section 16 of the Indian Reorganization Act of 1934, whose governing body is the Tulalip Board of Directors.
(Res. 2014-159. Formerly 12.30.100; Res. 2015-119; Res. 2017-141; Res. 2017-142; Res. 2017-246; Res. 2023-374)
As modified herein, Section 162.017 (as amended December 5, 2012, effective January 4, 2013) of Chapter 25 of the United States Code of Federal Regulations shall apply to all lands, trusts, or restricted fees, which are occupied or used pursuant to any agreement with the Tribes under all sections of this chapter.
(1) 
Subject only to applicable Federal law, permanent improvements on the land, without regard to ownership of those improvements, are not subject to any fee, tax, assessment, levy, or other charge imposed by any state or political subdivision of a state. Improvements may be subject to taxation by the Tulalip Tribes or its political subdivisions.
(2) 
Subject only to applicable Federal law, activities conducted on the land or premises are not subject to any fee, tax, assessment, levy, or other charge (e.g., business use, privilege, public utility, excise, gross revenue taxes) imposed by any state or political subdivision of a state. Activities may be subject to taxation by the Tulalip Tribes or its political subdivisions.
(3) 
Subject only to applicable Federal law, the leasehold or possessory interest is not subject to any fee, tax, assessment, levy, or other charge imposed by any state or political subdivision of a state. Possessory interests, not based on a lease, shall be considered real property for purposes of taxation. Leasehold or possessory interests may be subject to taxation by the Tulalip Tribes or its political subdivisions.
(Res. 2017-141; Res. 2017-142; Res. 2017-246; Res. 2023-374)