Be it enacted by the Tulalip Tribes Board of Directors, there is imposed and levied and shall be collected a traffic impact fee tax of which shall be calculated to relate to the transportation system capacity needs of the Tulalip Reservation. The following principles must be observed in setting the tax:
(1) 
Impact fees tax will be imposed on new development only for transportation system improvements that are reasonably related to the new development;
(2) 
Impact fees tax will not exceed an equitable share of the cost of system improvements that reasonably relate to the new development; and
(3) 
Impact fees tax will be used for system improvements that reasonably benefit new developments and mitigate their adverse traffic impacts.
The purpose of the traffic impact fee tax is to provide the Tulalip Tribes the revenues necessary to contribute to essential governmental services as it relates to road improvement and/or related programs which will benefit all persons, governmental, and business entities within the boundaries of the Tulalip Indian Reservation.
(Res. 2015-080)
The rate of the traffic impact fee tax imposed by TTC § 12.35.010 shall be set by regulation, the adopted traffic impact fee cost basis and consistent with the adopted long range traffic plan which the Tribal Transportation Division shall maintain. The impact fee formula, the adopted impact fee rate based on the formula, and the way the impact fee is applied to developments shall ensure that each development pays a fair, proportional share of the costs of the transportation system improvements needed to support development.
(Res. 2015-080)
Nothing in this tax code shall be construed as imposing a tax on the government of the Tulalip Tribes or any wholly owned subdivision or economic enterprise of the government of the Tulalip Tribes unless the governing body of the Tulalip Tribes permits such taxation pursuant to Tribal law. Subdivisions or economic enterprises which are partially owned by the government of the Tulalip Tribes shall not be taxed with regards to the Tribally owned portion of the subdivision or economic enterprise unless the governing body of the Tulalip Tribes permits such taxation pursuant to the Tribal laws.
(Res. 2015-080)
This traffic impact fee tax shall be imposed beginning within 30 days of this code’s approval date and shall be imposed by regulation of the Tribal Transportation Division of the Tulalip Tribes annually thereafter on August 1st, or on filing and due dates as established by regulation.
(Res. 2015-080)
The Tribal Transportation Department shall be responsible for assessing and collecting the tax imposed by TTC § 12.35.010.
(Res. 2015-080)
Any person failing or refusing to pay the tax imposed by TTC § 12.35.010 shall be assessed a penalty, as set by regulations adopted by the Tribal Transportation Department, and may be excluded from the lands of the Tulalip Reservation at the discretion of the Tribal Transportation Department and the Board of Directors of the Tulalip Tribes.
(Res. 2015-080)
The amount of the tax imposed in TTC § 12.35.010 or any penalty or exclusion may be appealed to the Tax and Licensing Division under regulations providing for due process adopted by the Tribal Transportation Department. Decisions of the Tribal Transportation Department on any appeal may be appealed on the record to the Tulalip Tribal Court of Appeals. A process to provide for refunds where appropriate shall be established by regulation.
(Res. 2015-080)
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 traffic impact fee 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 § 12.35.020, a credit to the taxpayer against taxes imposed by the Tulalip Tribes pursuant to TTC § 12.35.010.
(Res. 2015-080)