CHAPTER 10-8
TRANSIENT GUEST TAX

10-8-1 Definitions.

(A)    “Transient guest” means a person who occupies a room in a hotel, motel or tourist court for less than thirty (30) consecutive days.

(B)    “Hotel,” “motel” or “tourist court” and accommodation means any structure or building which contains at least eight (8) bedrooms that are rooms furnished for the purposes of providing lodging, which is kept, used, maintained, advertised or held out to the public as a place where sleeping accommodations are sought for pay or compensation by transient guests.

(C)    “Retailer” means any person engaged in the business of renting or leasing sleeping accommodations, lodging, rooms or a part thereof to transient guests in connection with any motel, hotel, or tourist court.

(D)    To the extent they can be made applicable, the definitions under the tribal sales tax laws shall also be applied to the transient guest tax.

(Enacted by PBP TC No. 2018-026, February 8, 2018)

10-8-2 Transient Guest Tax.

(A)    A transient guest tax of five (5) percent shall be levied upon a retailer’s gross rental receipts derived from or paid by transient guests for lodging or sleeping accommodations, exclusive of charges for incidental services or facilities, in any hotel, motel, or tourist court.

(B)    The tax levied hereunder shall be paid by the consumer and it shall be the duty of each and every retailer to collect from the consumer the full amount of any such tax. The retailer shall report and pay the tax to the Nation and it shall be enforced and administered all in the same manner as provided under the tribal sales tax law, including without limitation its provisions for interest and penalties.

(C)    Exemptions. For the Nation’s gaming operations, the tax does not apply to:

(1)    Guest services provided on a complimentary basis without cash payment from the consumer to the retailer.

(2)    The Nation’s tribal government shall be exempt from the transient guest tax.

(Enacted by PBP TC No. 2018-026, February 8, 2018)