Chapter 3.04 BUSINESS CODE

(a) The purpose of this chapter is to promote economic development within the jurisdiction of the Puyallup Tribe and to clearly establish and exercise the Tribe’s authority to regulate the conduct and operations of businesses within the Puyallup Tribe.

(b) This chapter provides the framework to regulate Tribal business activity in a fair and reasonable manner; to foster equitable Tribal business development; to encourage Tribal member employment; to generate revenue to strengthen Tribal sovereignty; to protect the environment including Tribal natural resources; to encourage entrepreneurship for Tribal members to engage in and contribute to the economy and commerce; and to generally protect the health, safety, and welfare of the members of the Puyallup Tribe. [Res. 071223 (12/07/23); Res. 060995 (09/06/95); prior code § 3.01.010]

3.04.020 Definitions.

(a) “Business” includes all activities engaged in with the object of gain, benefit, or advantage to the taxpayer or to another person or class, directly or indirectly. It does not include nonprofit activities.

(b) “Business transaction” means the business of selling or leasing goods and services at the wholesale or retail level, including any conditional or unconditional passage of an interest in personalty in exchange for value, transfer of title for value, transfer of possession for value, lease, exchange for value, and barter and any provision of services in connection therewith.

(d) “Department” means the Puyallup Tribe Department of Tax and Licenses.

(e) “Director” means the Director of the Department of Tax and Licenses.

(f) “Final determination” means any decision of the rights of any person transacting business under a Puyallup Tribal business license which is not subject to an appeal or for which the right to appeal has expired.

(g) “Gross proceeds of sales” means the value credited or accruing to a seller from the sale of tangible personal property, and for services rendered, without allowances or deduction for the cost of the property sold, costs of the transaction, costs of the materials used, labor expense, interest, discounts, delivery costs, taxes, or any other allocated or allocable expense or loss.

(h) “Indian” means an enrolled member of a federally recognized Indian nation, tribe, band, pueblo, village, Alaskan Native Corporation, or rancheria.

(i) “Leasehold interest” shall mean an interest in real or personal property owned by the Puyallup Tribe which exists by virtue of any lease, permit, license, or any other agreement, written or verbal, between the Tribal government, owner of the property, and a person who would not be exempt from property taxes if that person owned the property in fee, granting possession and use, to a degree less than fee simple ownership.

(j) “Licensee” means any person who has been issued a valid and current license pursuant to the provisions of this chapter.

(k) “Member” means an enrolled member of the Puyallup Tribe of Indians.

(l) “Peddler” means any person who goes from place to place carrying for sale and offering for sale goods, wares, or merchandise, or food products; this includes food trucks, food trailers, and food stands that are mobile and temporary. Persons exempt from general rules for peddlers include persons engaged in:

(1) The actual making and selling of traditional native arts and crafts, where the person who actually creates such is of Indian descent;

(2) Processing meat or fish caught and sold by Native Americans.

(m) “Person” means any natural person, association, partnership, corporation, or other legal entity capable of engaging in business, which does not include an estate.

(n) “Product lease” shall mean a lease of property for use in the production of products (e.g., agricultural, timber, etc.) to the extent that such lease provides for the rent to be paid by the delivery of a stated percentage of the production of such products to the credit of the lessor or the payment to the lessor of a stated percentage of the proceeds from the sale of such products.

(o) “Purchaser” means the person or group of persons which receives an interest in personalty, or to whom services are provided, in a business transaction.

(p) “Reservation,” when unqualified, means the Puyallup Indian Reservation, established pursuant to the provisions of the Treaty of Medicine Creek, 10 Stat. 1121, December 26, 1854, and the Executive Orders of January 20, 1857, and September 6, 1873.

(q) “Sale” means any transfer of the ownership of, title to, or possession of property for a valuable consideration, whether retail or wholesale. It includes renting or leasing, including but not limited to billboard advertising, conditional sale contracts, leases with options to purchase, and any contract under which possession of property is given to the purchaser but title is retained by the vendor as security for the payment of the purchase price. It also includes the furnishing of food, drink, both alcoholic and nonalcoholic, or meals for compensation whether consumed upon the premises or not. It shall also include the sale of or charge made for personal business or professional services, including amounts designated as interest, rents, fees, admission, and other service emoluments however designated.

(r) “Seller” shall mean the person or group of persons which passes an interest in personalty, or who is obligated to provide services, in a business transaction.

(s) “Significant financial interest” means a person who possesses financial stake in a business’s financial success and management, including but not limited to private or public investors, beneficiaries, or anyone who could reasonably claim the income generated from a business on their income taxes.

(t) “Taxable rent” shall mean the amount of consideration due as payment for a leasehold interest, including: The total of cash payments made to the lessor or to another party for the benefit of the lessor according to the requirements of the lease or agreement; expenditures for the protection of the lessor’s interest when required by the terms of the lease or agreement; and expenditures for improvements to the property to the extent that such improvements become the property of the lessor. Where the consideration conveyed for the leasehold interest is made in combination with payment for concession or other rights granted by the lessor, only that portion of such payment which represents consideration for the leasehold interest shall be part of the taxable rent.

(u) “Taxable rent” shall not include:

(1) Expenditures made by the lessee which, under the terms of the lease or agreement, are to be reimbursed by the lessor to the lessee;

(2) Expenditures made by the lessee for the replacement or repair of facilities due to fire or other casualty or for alterations or additions made necessary by an action of the Puyallup Tribal government taken after the date of the execution of the lease or agreement.

Any prepaid rent shall be considered to have been paid in the year due and not in the year actually paid with respect to prepayment for a period of more than one year. Expenditures for improvements with a useful life of more than one year which are included as part of taxable rent shall be treated as prepaid rent and prorated over the useful life of the improvement or the remaining term of the lease or agreement if the useful life is in excess of the remaining term of the lease or agreement.

With respect to a “product lease,” the value of the products received as rent shall be the value determined at the time of sale under terms of the lease.

(v) “Taxpayer” includes any individual, group of individuals, corporation, or association liable for any tax or the collection of any tax hereunder, or who engages in any business or performs any act for which a tax is imposed by this Business Code.

(w) “Tribe” means the Puyallup Tribe of Indians.

(x) “Trust or restricted property” means property held by the United States in trust for the beneficial use of the Tribe or any individual Indian, or as to which the United States has placed restrictions on alienation.

(y) “Value received” means the value, expressed in United States currency, of the interest in personalty received by, or the services provided to, the purchaser in any business transaction. [Res. 071223 (12/07/23); Res. 060995 (09/06/95); prior code § 3.01.020]

3.04.030 Privilege of doing business – Authority to grant, deny or withdraw.

The grant of privilege of doing business within the jurisdiction of the Puyallup Tribe of Indians constitutes a consensual relationship with the Puyallup Tribe of Indians and/or its members. In order to promote the further economic development of the Puyallup Tribe, and in order to clearly establish and exercise the Puyallup Tribe’s authority to regulate the conduct and operations of business within the jurisdiction of the Puyallup Tribe, the Puyallup Tribal Council hereby declares that the Puyallup Tribe of Indians has the authority to grant, deny, or withdraw the privilege of doing business within the Puyallup Reservation and/or the jurisdiction of the Tribe, except as limited by applicable law. [Res. 071223 (12/07/23); Res. 060995 (09/06/95); prior code § 3.01.030]

3.04.040 Conditions for continuation.

The grant of the privilege of doing business within the jurisdiction of the Puyallup Tribe is conditioned upon the business’s compliance with all of the applicable Tribal, State, and Federal laws necessary for operating its type of business and upon the continuing effect or validity of leases, permits, or contracts authorizing the business to enter upon lands subject to the jurisdiction of the Puyallup Tribe. The Tribal Council reserves the right to review any application and request additional information to ensure compliance with applicable laws, prior to the issuing of permits whether new or continued, and at any other time if there is a reasonable concern with business’s compliance with or ability to comply with the applicable laws of the Puyallup Tribe. Licensees are required to submit additional information and documentation upon request within a reasonable time. Failure to produce requested information or documentation under this section is a violation of this chapter. [Res. 071223 (12/07/23); Res. 060995 (09/06/95); prior code § 3.01.040]

3.04.050 Revocation – Modification or alteration of privilege.

The Puyallup Tribal Council hereby reserves the right to revoke this grant of privilege of doing business within the Puyallup Reservation; to modify, limit, or otherwise alter the extent of this grant; and to establish and enact such laws relating to the establishment, conduct, or business within the Puyallup Reservation. The Puyallup Tribal Council through its Department of Tax and Licenses may revoke, suspend, or alter a business license upon notice and determination of a violation of this chapter or where the Puyallup Tribal Council has determined that revocation, suspension, or alteration of a specific license or class of license is in the best interest of the Tribe. [Res. 071223 (12/07/23); Res. 060995 (09/06/95); prior code § 3.01.050]

3.04.055 Exemption.

(a) Except as provided in subsection (b) of this section, Puyallup Tribal Enterprises, Inc. (PTE), its agents, contractors, lessees and assigns shall be exempted from application of this chapter for leases, activities and operations occurring on the Tribal lands managed by PTE where the rents and other development costs for any such project equal or exceed $50,000,000, except to the extent that any taxes hereunder may be applied to any party as a matching tax under any agreement between the Tribe or PTE, and such party.

(b) Puyallup Tribal Enterprises, Inc., is subject to the gross proceeds tax imposed by PTC 3.04.275. [Res. 071223 (12/07/23); Res. 100516B (05/10/16); Res. 240108D (01/24/08)]

Subchapter 2. Department of Tax and Licenses

3.04.060 Department of Tax and Licenses established.

There is established a department of Tribal government to be known as the Department of Tax and Licenses of the Puyallup Tribe of Indians. The Council shall appoint a chief officer of the Department designated as the Director. In the absence of the Director, the Puyallup Tribe’s Tax and Business Compliance Officer, or other designee, shall assume the powers and duties of the Director as provided in PTC 3.04.070. [Res. 071223 (12/07/23); Res. 230597C (05/23/97); Res. 060995 (09/06/95); prior code § 3.01.110]

3.04.070 Director – Power and duties.

The Director shall:

(a) Collect all taxes pursuant to this chapter;

(b) Recommend to the Council such amendments, changes in, and modifications of the business tax laws as seem proper and requisite to remedy injustice and irregularities in taxation, and to facilitate the assessment and collection of taxes in the most economical manner;

(1) Application for an initial license;

(2) Application for renewal license;

(3) The license; and

(4) The tax return forms;

(d) Process all license applications and tax returns;

(e) Issue licenses or responses to license applications in a timely manner;

(f) Determine the amount of license fees or taxes in accordance with the rates established in this chapter;

(g) Require, acquire, or review such records of the taxpayer as may be necessary to assess or audit appropriate taxes and compliance with any provision of this chapter;

(h) Enter at reasonable times upon any business licensed under this chapter to determine compliance with any provision of this chapter;

(i) To cause to have written notice served upon any alleged violator of any provision of this chapter;

(j) To propose any rules necessary for the implementation and enforcement of this chapter;

(k) Such other duties as the Director may hereafter specify in implementation of the provisions of this chapter. [Res. 071223 (12/07/23); Res. 060995 (09/06/95); prior code § 3.01.120]

Subchapter 3. General Licensing Procedures and Fees

3.04.080 Multiple licenses.

Any person applying for or holding multiple licenses to be conducted under an existing or primary business license shall be responsible for each business’s compliance with applicable laws both jointly and separately. Any person licensed under this chapter shall agree that all partners, employees, and agents shall abide by all standards required for each license. [Res. 071223 (12/07/23); Res. 060995 (09/06/95); prior code § 3.01.210]

3.04.090 Business license required.

(a) License Required for Businesses on Trust or Non-Trust Property. Any Puyallup Tribal member over the age of 18 who engages in any business transaction, whether wholesale or retail, on property within the exterior boundaries of the Puyallup Reservation, whether the property is trust or restricted or non-trust and has not had a license denied or revoked for cause during the last 36 months consistent with PTC 3.04.260, is eligible to apply for a Tribal business license.

(b) License Required on Trust Property. Any person or entity engaging in any business transaction, whether wholesale or retail, on trust or restricted property within the Reservation is required to secure a Tribal business license. Business licenses are not required for persons engaging in treaty fishing activities or making traditional arts and crafts.

(1) A Puyallup Tribal member; and

(2) A legal owner of the real property where the business is located; or

(3) A beneficial owner, who has the written consent of all other beneficial owners, of the real property where the business is located if such property is held in trust by the United States; or

(4) A lessee of the real property where the business is located; provided, that the lease has been approved by the BIA and the business is in compliance with all applicable regulations and taxation. The Tribe reserves the right to request verification of compliance and the burden is on the lessee to provide adequate proof. Failure to provide within a reasonable time may result in revocation of license until such time adequate proof is given that partner, employee, or agent is in compliance with all Tribal, State, or Federal laws pertaining to the business or business location.

(5) A lessee of the real property where the business is located; provided, however, that in a case where approval of a lease by the Bureau of Indian Affairs (BIA) is being inordinately delayed through no fault of the license applicant, the appropriate director shall have the discretion to issue a temporary, interim license, valid for 12 months in addition to any annual extensions that may be granted so long as the applicant continues to satisfy all other eligibility requirements for a license, but in any case terminating no later than the point at which the BIA makes a final decision either approving or denying the proposed lease, at which point the decision on a regular license shall be made.

(d) License shall be issued only to the actual and legal owner of the business being licensed. Licenses issued under this chapter may not be assigned permanently or temporarily to any other person or entity.

(e) If any person engages in business activities within the jurisdiction of the Puyallup Tribe without a business license, he or she shall be ordered to cease and desist, levied a fine, and shall not be eligible to be issued a Tribal license or permit until the fine is paid. [Res. 071223 (12/07/23); Res. 220920D (09/22/20); Res. 120313 (03/12/13); Res. 080699B (06/08/99); Res. 060995 (09/06/95); prior code § 3.01.220]

3.04.100 License to be displayed.

Each license shall show the name, place, character of business that is licensed and such other information as the Council deems necessary and shall be posted in plain view at the place of business for which it is issued. [Res. 071223 (12/07/23); Res. 060995 (09/06/95); prior code § 3.01.230]

3.04.110 Separate license required for each business.

(a) A separate business license shall be required for other businesses that are physically located within a business that has been issued a Tribal business license.

(b) A licensee transacting business at two or more separate locations shall be required to secure a separate business license for each location at which business is transacted. [Res. 071223 (12/07/23); Res. 060995 (09/06/95); prior code § 3.01.240]

3.04.120 Change in business location.

A licensee who changes his or her business location must return the existing license to the Department and shall be issued a new license free of charge. [Res. 071223 (12/07/23); Res. 060995 (09/06/95); prior code § 3.01.250]

3.04.130 License nontransferable.

Any Tribal license shall be personal and nontransferable. The license shall be valid only for the person and the place of business shown on the license. It is not assignable or otherwise transferable to any other person, business, or for any other location. [Res. 071223 (12/07/23); Res. 060995 (09/06/95); prior code § 3.01.260]

3.04.140 Consent to Tribal jurisdiction.

Any person who applies for a business license voluntarily consents to the jurisdiction of the Puyallup Tribe in matters relating to the business and specifically consents to all applicable laws, including, but not limited to, TERO (Puyallup Tribal Employment Rights Ordinance, Chapter 3.24 PTC), Puyallup Tribe’s Water and Air Quality Standards (Chapters 10.08 and 10.12 PTC), Permit Applications Procedures Code (Chapter 15.16 PTC), and the Hazardous Substances Control Act (Chapter 10.04 PTC). Any violation of other applicable Tribal, State, or Federal laws by the licensee, their partners, agents, or employees related to the regulation of or pertaining to any type of Tribal business activity or other activity on the business location may subject the licensee to suspension or revocation of his/her license. [Res. 071223 (12/07/23); Res. 060995 (09/06/95); prior code § 3.01.270]

3.04.150 License processing fee required.

Application for a business or liquor license shall be made by submitting a nonrefundable processing fee of $50.00; provided, however, that no processing fee shall be required of businesses listed in PTC 3.04.160(b), (c), and (d). The application fee shall be credited toward the licensee’s annual license fee. [Res. 071223 (12/07/23); Res. 060995 (09/06/95); prior code § 3.01.280]

3.04.160 Business license fees.

(a) An annual business license fee of $250.00 shall be imposed upon every person doing business on the Reservation subject to this chapter including any sublessee, with the exception of those businesses listed in subsections (b), (c), and (d) of this section. Such fee must be paid in full to the Tax and Licensing Department prior to the issuance of a license. Failure to pay such fee, including payment of fee by check that is returned, shall be cause to withhold a license. This is in addition to any secondary license fee such as a liquor license or a cigarette retailer license issued under Chapter 3.32 PTC, Cigarette Code.

(b) A business funded under the Small Business Fund shall pay a license fee of $10.00 per year for the first three years. Thereafter, the full amount of the business license fee shall be required.

(c) Businesses engaged exclusively in the wholesale or retail sale of fireworks during the regular fireworks season shall pay a license fee set by the annual Fireworks Regulations (Chapter 3.20R PTC). Additionally, those fireworks businesses shall be subject to the requirements of the Fireworks Code (Chapter 3.20 PTC) and annual regulations.

(d) The license fee for a peddler’s day license shall be $25.00 per day. [Res. 071223 (12/07/23); Ord. 020505B (05/02/05); Res. 060995 (09/06/95); prior code § 3.01.290]

3.04.170 Business license application information required.

The following information shall be required of all persons applying for a license pursuant to this chapter:

(a) The name of the applicant;

(b) The date of application;

(d) The nature of the business to be conducted;

(e) The estimated size or volume that the business will transact;

(f) The name of the business if other than the name of the applicant;

(g) The name(s) of all registered owners and/or persons with significant financial interest in business;

(h) The name and address of:

(1) The legal owner(s) of the real property where the business is (or will be located); or

(2) The beneficial owner(s) of the real property where the business is (or will be located) if such property is held in trust by the United States;

(i) The names and addresses of all partners, managers, employees, and agents employed or who may have a significant financial interest in the business at each of the applicant’s business locations for which a business license is sought.

(1) The names necessary are those that could conceivably be considered business owners or shareholders in the business; the determination of whether they are not business owners or shareholders would be whether a reasonable person would see this person as someone with significant financial interest in the business as defined in PTC 3.04.020(s), as well as any other markers such as business decision making that is not that of a financial advisor or business strategist, running and management of said business, and personal gain and stake in the business;

(j) The name and address of any current or anticipated lessee and/or sublessee;

(k) The location of all distribution and all sales locations, or offices, or other places of business on and off the Reservation of any applicant, beneficial owner, manager, and officer of said business;

(l) Prior and current business licenses in other jurisdictions including any revocations, suspensions, legal or disciplinary actions involving you or the business;

(m) The signature and sworn declaration of the applicant; and

(n) Such other information or documentation as the Council or the Tax and Licensing Department may from time to time require to ensure compliance with this chapter or applicable laws.

(o) Applicants are responsible for the accuracy and thoroughness of all information provided. Misrepresentation, false or misleading statements, evasion, suppression or failure to disclose information may result in revocation or denial of current and future license application. [Res. 071223 (12/07/23); Res. 120313 (03/12/13); Res. 060995 (09/06/95); prior code § 3.01.300]

3.04.180 License expiration.

Each license shall expire 12 months from the effective date of the issued license. It is the responsibility of licensee to maintain a current business license. Operating a business with an expired license is prohibited and may result in closure of business, until or unless a current business licensed is issued. [Res. 071223 (12/07/23); Res. 060995 (09/06/95); prior code § 3.01.310]

3.04.190 License renewal procedure.

Renewal of a license shall be made no later than 12 months from the effective date of the issued license. Every licensee applying for renewal of the business license shall certify licensee, partners, employees, and agents are in compliance with all Tribal, State, or Federal laws pertaining to the business or business location and provide the Department with the same information required in an initial application, and any further information as the Council may direct consistent with the provisions of this chapter. [Res. 071223 (12/07/23); Res. 060995 (09/06/95); prior code § 3.01.320]

3.04.200 Liquor license and business license required by businesses selling and/or serving liquor.

(a) Businesses licensed under this chapter engaging in the selling or serving of liquor either for on- or off-premises consumption, or both, shall be required to apply and obtain a Tribal liquor license in addition to the main business license, and shall comply with all other Federal Indian liquor laws.

(b) Application for a liquor license shall be made at least 60 days prior to engaging in the sale of liquor on the Puyallup Reservation. [Res. 071223 (12/07/23); Res. 060995 (09/06/95); prior code § 3.01.330]

3.04.210 Annual liquor license fee.

An annual liquor license fee of $250.00 shall be imposed on every business selling and/or serving liquor. [Res. 071223 (12/07/23); Res. 060995 (09/06/95); prior code § 3.01.340]

3.04.220 Liquor license application information required.

(a) Applicant shall provide all information required in PTC 3.04.170, in addition to the information required in this section;

(b) Whether the liquor activity is for on- or off-premises consumption;

(c) The type of planned liquor activity (e.g., club, lounge, retail, tavern, wholesale, etc.), and whether it is the principal activity of the business or a combination of liquor activities;

(d) List all liquor activity employees and any criminal history, if any, of each employee. Criminal history shall include actual convictions and charges that have not resulted in conviction;

(e) List any other business activities that currently are conducted, or that are planned, in the same building as the liquor activity. If any other business activity does not have an age limit requirement, explain how the liquor activity intends to protect underage individuals from the liquor activity. [Res. 071223 (12/07/23); Res. 060995 (09/06/95); prior code § 3.01.350]

3.04.230 Liquor license background investigation.

No liquor license shall be granted or renewed to any person or entity who has been determined to be a person or entity whose prior activities, criminal record, if any, or reputation, habits, and associations pose a threat to the public interest or to the effective regulation and control of liquor. [Res. 071223 (12/07/23); Res. 060995 (09/06/95); prior code § 3.01.360]

3.04.240 Liquor license background investigation fee.

The background investigation fee shall be set at $165.00. All such fees shall be made payable to the Puyallup Tribe and delivered to the Puyallup Tribe’s Accounting Office. [Res. 071223 (12/07/23); Res. 060995 (09/06/95); prior code § 3.01.370]

3.04.250 Licensing of peddlers.

Any person peddling wares on trust or restricted property within the Reservation is required to secure a peddler’s day license. [Res. 071223 (12/07/23); Res. 060995 (09/06/95); prior code § 3.01.380]

3.04.260 Failure to comply.

In the event the Director has determined that an applicant for a business license, or renewal thereof, has failed to provide the full, complete, and accurate information as required in this chapter, or has not paid in full the tax due for the previous year, or is in violation of Tribal, State, or Federal laws pertaining to the business or business location, the Director shall not issue a license; provided, that the applicant shall be notified by the Director where the application is not complete or that the tax remains unpaid, and the applicant shall be afforded a reasonable opportunity to provide the requisite information, payment, or other proof. Licensee is responsible for the conduct and actions of its partners, employees, and agents and any illegal activity at the business location. Failure to disclose suspected illegal activity to Law Enforcement or take appropriate steps to prevent illegal activity within the business or at the business location may result in denial or revocation of license in addition to any culpability of any illegal activity or crimes. [Res. 071223 (12/07/23); Res. 060995 (09/06/95); prior code § 3.01.390]

Subchapter 4. Taxes

3.04.270 Taxes imposed.

(a) There is levied and shall be collected from every person a gross proceeds tax for the act or privilege of engaging in business transactions as defined herein on trust or restricted property within the Reservation. The transaction tax rate for licensees conducting any business governed by this chapter shall be five percent of the licensee’s monthly gross proceeds of both retail and wholesale sales. For the purposes of the tax rate imposed in this section, gross proceeds of sales, defined in PTC 3.04.020, shall be calculated from the value of all sales as defined in PTC 3.04.020.

(b) It shall be the duty of the licensee to collect and to pay to the Tribe the tax herein described. [Res. 071223 (12/07/23); Res. 041095 (10/04/95); Res. 060995 (09/06/95); prior code § 3.01.410]

3.04.275 Tribal tax – Convenience and grocery stores, golf courses, hotels, sale of merchandise, restaurants.

(a) (1) There is levied and shall be collected from any business owned by the Tribe, or Tribal entities, or any businesses otherwise subject to Puyallup Tribal jurisdiction, a gross proceeds tax for the act or privilege of engaging in the business of operating a convenience and grocery store, engaging in the business of operating a golf course, engaging in the business of operating a hotel, engaging in the sale of merchandise at retail, or engaging in the business of operating a restaurant.

(2) There is levied and shall be collected by any business owned by the Tribe, or Tribal entities, or any businesses otherwise subject to Puyallup Tribal jurisdiction, a tax imposed on admission charges paid for entry into a golf course, including fees for playing the golf course or using the driving range.

(3) There is levied and shall be collected by any business owned by the Tribe, or Tribal entities, or any businesses otherwise subject to Puyallup Tribal jurisdiction, a tax imposed on the lodging at any hotel that falls under this Code.

(b) As used in this section:

(1) “Gross proceeds” means the same as defined in PTC 3.04.020.

(2) “Convenience and grocery store” means a business making sales of items such as groceries, sundries, health and beauty products, household items, beer, wine, or spirits.

(3) “Golf course” means a recreational site for the business of selling opportunities to play nine or 18 holes of golf, use a driving range, rent golf equipment, purchase meals, and other similar activities and for sales of goods related to golf such as clothing, equipment, sundries, books, knick-knacks, and food and beverages.

(4) “Hotel” means any building held out to the public to be an inn, hotel or public lodging house or place where sleeping accommodations are offered.

(5) “Sale of merchandise at retail” means any sale of tangible personal property (including produced, fabricated, or imprinted) to all persons irrespective of the nature of their business.

(6) “Restaurant” means any establishment that prepares and sells food and beverages to retail customers for “immediate” consumption, regardless of whether the food or beverages are consumed on the business’s premises, but excluding convenience and grocery stores, and qualified exempt restaurants present in a gaming facility.

(c) (1) The tax under subsection (a)(1) of this section shall be equal to the gross proceeds of the business multiplied by the rate of 10 percent, subject to the exclusions from gross proceeds under subsection (d) of this section.

(2) The admissions tax under subsection (a)(2) of this section shall be equal to five percent of the charge to use the golf course.

(3) The lodging tax under subsection (a)(3) of this section shall be equal to 14.3 percent of the total cost of the lodging at the hotel.

(d) The following amounts shall be excluded from gross proceeds under this section: sales made at wholesale, sales made to Tribal members, sales made to the Tribe or a subdivision or enterprise of the Tribe, sales of food, sales of cigarettes, sales of fuel, sales of lottery tickets, sales of spirits at convenience and grocery stores, and sales of car washes. PTC 3.04.310 regarding tax credits for employment of Tribal members is not applicable to the tax imposed under this section.

(e) For the purposes of this section food purchased from convenience and grocery stores does not include beer and wine, tobacco, packaged beverages such as soda in cans or bottles, sports drinks, energy drinks, juice with less than 50 percent juice, bottled tea, and bottled coffee.

(f) For the purposes of this section, food purchased from a restaurant includes all prepared food, beer, wine, and spirits.

(g) Taxes imposed under subsections (a)(1) and (a)(2) of this section shall not apply to Puyallup Tribal members in their individual capacity who provide their valid Puyallup Tribal enrollment identification card.

(h) Tribal-member-owned businesses within the jurisdiction of the Puyallup Tribe are exempt from paying taxes described in this section.

(i) The mandatory imposition of taxes under subsection (a)(1) of this section may be waived at Puyallup Tribal Council’s discretion for certain Puyallup Tribal business enterprises if the Puyallup Tribal Council deems waiver to be in the best interest of the Tribe.

(j) For taxes imposed on lodging as described in subsections (a)(1) and (c)(3) of this section, promotional gifts and vouchers issued by the Emerald Queen Casino Resort that allow free accommodations will be exempt from this tax.

(k) The tax imposed by subsection (a)(1) of this section is imposed on the privilege of engaging in business, but shall be added as a component of the amount charged to the customer. The amounts added on under subsection (a) of this section shall be noted with the designation “Tribal tax” on the receipt provided to the customer at the time of the retail sale.

(l) Taxes imposed under this section shall be paid to the Tribe on a monthly basis. Payment shall be accompanied by a form prepared by the taxpayer that includes the amount subject to tax and the amount of tax due. Taxes imposed under this section are due within 25 days after the end of the month in which the taxable activities occur. The Tribal corporation shall maintain records in accord with its record retention policy, but for no less than three years in accord with PTC 3.04.340.

(m) The tax on convenience stores imposed by this section shall apply retroactively to all affected transactions occurring on and after September 1, 2014; and the taxes imposed on golf course activities shall apply retroactively to all affected transactions occurring on and after September 9, 2016. [Res. 120624 (06/12/24); Res. 071223 (12/07/23); Res. 111016A (10/11/16); Res. 100516B (05/10/16)]

3.04.277 Railroad tax enacted.

(a) Tax Imposed. In accord with the provisions of the Puyallup Land Claims Settlement Agreement (PLCSA) in general and Part IX in particular, there is levied and shall be collected an annual tax on Union Pacific Railroad and Burlington Northern Railroad. As provided in Part IX, the tax is equal to the amount of tax which otherwise would be paid by each railroad to the State of Washington, Pierce County, and the other taxing districts, on railroad operating property located within the Puyallup Indian Reservation. In addition, the Tribe agreed the tax will be based on the proportionate share of State-determined value of railroad operating property within Pierce County, which is deemed to be the State-determined value of railroad operating property located within the Puyallup Indian Reservation. Furthermore, the State of Washington agreed to exempt the railroads from State and local property taxes to the extent the Tribe imposes a tax on such property, so that the railroads are taxed only once on their operating property within the Puyallup Indian Reservation.

(b) Definitions. As used in this section:

(1) “Business day” means any day other than Tribal holidays, Saturdays, and Sundays.

(2) “Equalized value” means the value that has been certified to the Pierce County Assessor-Treasurer under RCW 84.12.370, following apportionment to the counties under RCW 84.12.350 and 84.12.360, upon which the State and its taxing districts impose their levies, and that is in a public report made available by the Washington State Department of Revenue.

(3) “Final settled value” means the final equalized value after all appeals.

(4) “Property tax” includes both personal property and real property and means the same as defined in RCW Title 84.

(5) “Railroad” means Burlington Northern Railroad, Union Pacific Railroad, and their successors and assigns, subsidiaries, and affiliates.

(6) “Railroad operating property” means the same as defined in Chapter 84.12 RCW and does not include non-operating property.

(7) “Reservation” means the Puyallup Indian Reservation.

(8) “Tribe” means the Puyallup Tribe.

(c) Tax Due in Two Installments. The annual tax imposed under this section is due in two installments. The first installment will comprise 50 percent of the total tax due for the tax year and if the installments cannot be split equally, the overage will be due with the first installment. The first installment is due on April 30th of each year, and the second installment is due on October 31st of each year, beginning in 2020. If the installment due date falls on a Saturday, Sunday, or a Tribal holiday, the tax is due the next business day.

(d) Tax Based on the Equalized Value From the Prior Year. The tax imposed under this section is equal to all taxes on railroad operating property within the Reservation that would otherwise be paid to the State and local taxing districts but for the exemption provided in Part IX of the PLCSA. The tax is based on the equalized value of property established the prior year by the Washington State Department of Revenue, as set out in subsections (g) through (j) of this section, and is multiplied by the levy rates as set by the Pierce County Assessor-Treasurer for the current year. For example, for the year 2020, the tax is based on equalized values established in 2019 and multiplied by levy rates set in 2020, and for the year 2021, the tax is based on equalized values established in 2020 and multiplied by levy rates set in 2021.

(e) Invoicing, Payment, and Claim of Refund of Tribal Tax. Beginning in 2020, by March 24th each year, the Tribe’s Chief Financial Officer shall send an invoice to each railroad notifying them of the amount of the annual tax and shall provide each railroad a payment coupon that must be submitted at the time of payment. This invoice must include the levy rates used to calculate the annual tax and the equalized value for the operating property located within the Reservation.

(1) Payments must be made by check unless prior authorization is received from the Chief Financial Officer to use electronic funds transfer.

(2) Delinquent taxes under this section are subject to interest at the rate specified in RCW 84.56.020(5), which as of the effective date of this section was 12 percent per annum, computed monthly, on the amount of tax delinquent from the date of delinquency until paid.

(3) The railroad may submit a claim for refund of overpaid taxes by submitting a request to the Chief Financial Officer. The claim must identify the grounds for the refund as described in RCW 84.69.020 and the amount in dispute. Refunds are subject to the claims period in RCW 84.69.020. The Chief Financial Officer’s response is the final determination. If the railroad objects to this determination, the railroad may request that the dispute be mediated. If the Chief Financial Officer determines that the tax was overpaid, the amount in excess shall be promptly refunded.

(f) Enforcement of Unpaid Taxes. The Tribe’s Chief Financial Officer shall enforce unpaid taxes and any interest, and such amounts shall constitute a debt to the Tribe and may be collected by court proceedings by seeking a court judgment, or use such other enforcement means as are appropriate including mediation.

(g) Information to Be Used by Tribe to Prepare Invoices. The Tribe shall use the Department of Revenue’s online report system to obtain each railroad’s equalized value report for the railroad’s operating property located within the Reservation. This information will be used by the Tribe’s Chief Financial Officer to calculate the taxes under subsection (d) of this section.

(h) Railroad Appeals of the Department of Revenue’s Equalized Value Report. The railroads have 30 days from the date of issuance of the Washington Department of Revenue’s equalized value report to notify the Tribe’s Chief Financial Officer in writing that they have filed an appeal with the Department of Revenue of the equalized value set by the Department.

(i) Railroad Value. Upon notification to the Chief Financial Officer under subsection (h) of this section, the railroad may choose to submit a “railroad value” with the notification to be used in place of the equalized value set by the Washington Department of Revenue. The Chief Financial Officer shall use the “railroad value” if submitted to make its computation of the annual tax due.

(j) Final Settled Value. Upon final settlement of appealed values with the Washington Department of Revenue, the railroad shall inform the Chief Financial Officer in writing of the final settled value of its operating property and include copies of documents prepared by the Department of Revenue confirming the value. The final settled value will by listed by tax code areas located within the Reservation. The Chief Financial Officer shall calculate the difference between the final settled value and the value used to calculate the tax imposed in either subsection (d) or (i) of this section. The difference in value will be multiplied by the levy rates that applied to the year of the appeal. Any underpayment of the appealed tax shall be billed by the Chief Financial Officer and due within 30 days of the receipt by the taxpayer. Interest may be added at the rate set forth in subsection (e)(2) of this section. Any overpayment of the appealed tax shall be refunded to the taxpayer by the Chief Financial Officer within 30 days of the settlement notification by the taxpayer.

(k) CFO Authority. The Tribal Chief Financial Officer is authorized to work with the Washington State Department of Revenue and the Pierce County Assessor-Treasurer to gather the information necessary for the Tribe to administer the tax under this section, and necessary for the railroads to comply with the tax under this section including information related to the equalized value report under subsection (g) of this section, the Pierce County Assessor-Treasurer providing the levy rates necessary to prepare the invoice under subsection (e) of this section, the Department of Revenue providing the Tribe access to reports on the operating property located within the Reservation, and information regarding appeals and settlements under subsections (h) through (j) of this section.

(l) Due Dates. Payments, reports, notices, and appeals under this section must be deposited in the United States Postal Service, postage prepaid, on or before the due date, and electronic payments must be initiated on or before 11:59 p.m. Pacific time on the due date. All correspondence, payments, reports, notices, and appeals must be addressed in care of the Tribe’s Chief Financial Officer at the address of the Tribe’s main office.

(m) Statutory Construction. This section may not be construed to deprive the railroads of any remedies under Federal or State law, and this section may not be construed to provide a basis for the application of any other provision or requirement of Tribal law to the railroads. [Res. 071223 (12/07/23); approved by Tribe 08/07/19]

3.04.280 Leasehold excise tax.

There is hereby levied and shall be collected a leasehold excise tax on the act or privilege of occupying or using real or personal property owned by the Puyallup Tribe through a leasehold interest at a rate of 10 percent of taxable rent. [Res. 071223 (12/07/23); Res. 060995 (09/06/95); prior code § 3.01.420]

3.04.290 Payment – Due date – Collection and remittance – Liability – Reporting.

(a) The leasehold excise tax shall be paid by the lessee to the lessor and the lessor shall collect such tax and remit the same to the Department of Tax and Licenses. The tax shall be payable at the same time as payments are due to the lessor for use of the property from which the leasehold interest arises, and in the case of payment of rent to a person other than the lessor, at the time of payment. The tax payments shall be accompanied by such information as the Department of Tax and Licenses may require. In the case of prepaid rent the payment may be prorated in accordance with instruction of the Department of Tax and Licenses and the prorated portion of the tax shall be due, one-half not later than May 31st and the other half not later than November 30th each year.

(b) The lessor receiving taxes payable under the provisions of this chapter shall remit the same, together with a return provided by the Department, to the Department of Tax and Licenses on or before the fifteenth day of the month following the month in which the tax is collected. The Department may relieve any taxpayer or class of taxpayers from the obligation of filing monthly returns and may require the return to cover other reporting periods, but in no event shall returns be filed for a period greater than one year. The lessor shall be fully liable for collection and remittance of the tax. The amount of tax until paid by the lessee to the lessor shall constitute a debt from the lessee to the lessor. The tax required by this chapter shall be stated separately from taxable rent, and if not so separately stated for purposes of determining the tax due from the lessee to the lessor and from the lessor to the Department, the taxable rent does not include the tax imposed by this chapter. Where a lessee has failed to pay to the lessor the tax imposed by this chapter and the lessor has not paid the amount of the tax to the Department, the Department may, in its discretion, proceed directly against the lessee for collection of the tax. [Res. 071223 (12/07/23); Res. 060995 (09/06/95); prior code § 3.01.425]

3.04.300 Exemptions.

Any gross proceeds tax imposed by this chapter shall not be applicable to the following:

(a) The government of the Tribe, or any of its departments or programs, or to any wholly owned subdivision or enterprise of the Tribe, including Puyallup Tribal Enterprises, Inc. (PTE) and any lessee of PTE;

(b) Those businesses engaged exclusively in the business of making traditional Indian arts and crafts where the actual producer is of Indian descent.

(1) Those businesses partially engaging in the business of making traditional Indian arts and crafts shall be exempt from the gross proceeds tax only for that portion of their business activities attributable to such traditional arts and crafts where the actual producer is of Indian descent;

(1) Except that any gross proceeds tax imposed by this chapter shall apply to other non-gaming business activities located in the gaming facility including, but not limited to, liquor lounges, food service facilities, and gift shops;

(d) Those businesses licensed and regulated under the Fireworks Code (Chapter 3.20 PTC) and annual Fireworks Regulations (Chapter 3.20R PTC);

(e) Those businesses regulated under the Fisheries Management Code (Chapter 12.04 PTC) and Shellfish Code (Chapter 12.12 PTC);

(f) Any revenue obtained from the sale of food, snacks, candy, coffee and soda pop. [Res. 071223 (12/07/23); amended during 2010 recodification; Res. 160905B (09/16/05); Res. 060995 (09/06/95); prior code § 3.01.430]

3.04.310 Credits.

There shall be allowed a credit against any gross proceeds tax assessed pursuant to this chapter in the amount of one-half of one percentum of the total tax obligation owed for each one percentum of Puyallup Tribal members employed as measured by the total full-time work force. For the purposes of this tax credit, the percentage of Indian employment shall be measured by taking the number of employed, enrolled members of the Puyallup Tribe as a percentage of the total full-time employment positions of the taxpayer located within the exterior boundaries of the Puyallup Indian Reservation. In order to qualify for such tax credit, the person claiming the credit shall attach to their return a list of all Puyallup Tribal members in his employ, and the job position of each member. Employment statistics shall also indicate the length of time that each employee shall have been employed by the taxpayer. Employment for less than 120 days shall not count towards the tax credit. Persons with an ownership interest in the business of greater than 25 percent shall not count as employees for the purpose of this credit. [Res. 071223 (12/07/23); Res. 060995 (09/06/95); prior code § 3.01.430]

Subchapter 5. Tax Returns and Recordkeeping

3.04.320 Persons required to file and make payment.

(a) Each business must designate a natural person as the individual responsible for filing a return and making payment of the tax due. The individual designated must be empowered to act on behalf of the business on all matters relating to the tax imposed under this chapter.

(b) Each individual designated to file and make payment due in accordance with subsection (a) of this section must file tax returns, whether or not any tax is owed, on behalf of the business and make payment due, if any, on behalf of the business, as provided in PTC 3.04.330; except that any leasehold excise tax shall be filed according to the procedures provided in PTC 3.04.290. [Res. 071223 (12/07/23); Res. 060995 (09/06/95); prior code § 3.01.510]

3.04.330 Filing of tax return.

(a) A tax return must be filed with the Department within one month after the end of each calendar quarter. Returns are due on April 30th, July 31st, October 31st, and January 31st of each calendar year.

(b) Such return shall be submitted on a form provided by the Director, which shall include all relevant data as required by the Director of the licensee’s business during the immediately preceding quarter.

(c) The licensee shall pay the amount properly owing at the time of filing his/her return. Failure to pay the appropriate amount may subject the licensee to the civil penalties set forth in this chapter. [Res. 071223 (12/07/23); Res. 060995 (09/06/95); prior code § 3.01.520]

3.04.340 Records.

(a) Each licensee shall keep full and true records of the gross receipts for each tax period received from sale of Puyallup goods and services.

(b) Records required to be kept under this section must be preserved for three years beyond the time payment of tax is made, or if no payment is due, for three years beyond the end of the payment to which the records relate.

(c) The Tax and License Director shall verify and/or release a copy of an abstract of business license information, limited to the type of license, date of issuance, date of expiration or termination, and the individual name and address, to a third party upon written request. [Res. 071223 (12/07/23); Res. 190220 (02/19/20); Res. 060995 (09/06/95); prior code § 3.01.530]

Subchapter 6. Enforcement Administration – Penalties

3.04.350 Civil penalty.

(a) It shall be a civil violation for any person to do, or fail to do, the following:

(1) Engage in business without having obtained a business license as provided by this chapter;

(2) Engage in business after his license has expired, been revoked, suspended, or canceled;

(3) Engage in illegal activities using any business license issued by Tribe, or engage in illegal activities at the location of licensed business;

(4) Tear down or remove any order or notice posted by the Director or Court;

(5) Make any false or fraudulent return or false statement in any return, with intent to defraud the Tribe or evade the payment of any tax or part thereof;

(6) Assign his or her license or licensed business to any other person, business, or entity;

(7) Misrepresent ownership of business when applying for license – e.g., a member cannot apply for a business license under their name when they are not the primary or sole business owner; they cannot have a non-member or any other person be a significant financial interest beneficiary or tenable owner such that if not for the license they would reasonably be identified as an owner themselves; if a member is applying for a business license they must identify any and all potential business partners or funding sources so as not to misrepresent true ownership, consequence of which could be retraction of license and ineligibility for future licenses for a period of 36 months. This section shall not preclude arrest or conviction for any other crimes, offenses, infractions, or fines related to misrepresentation;

(8) Fail to file a tax return;

(9) Fail to make the payment of any tax owed as provided in this chapter;

(10) Aid or abet another in any attempt to evade the payment of such tax or any part thereof;

(11) For the president, vice-president, secretary, treasurer, or other officer of any company to carry on the business of any company which has not obtained a business license or whose business license has expired, been revoked, suspended, or canceled;

(12) Fail or refuse to permit the examination of any book, paper, account, record, or other data by the Director or his duly authorized agent;

(13) Fail or refuse to permit the inspection or appraisal of any property by the Director or his duly authorized agent;

(14) Refuse to offer testimony or produce any record as required;

(15) To fail to keep the records required by this chapter;

(16) Fail to make any required report or return as provided in this chapter.

(b) Any violation of this chapter may result in revocation of the license; ineligibility for future licenses for a period of 36 months; and subject the violator to a fine not to exceed $5,000 for each violation. This section shall not preclude arrest, conviction, or fines for any other crimes, offenses, or infractions related to the relevant violation.

(c) All penalties provided in this section shall be in addition to all other penalties or punishments provided by law. [Res. 071223 (12/07/23); Res. 060995 (09/06/95); prior code § 3.01.610]

3.04.360 Failure to file tax returns.

If any person fails or refuses to make any return or to make available for examination the records required by this chapter, the Department shall estimate the tax due.

As soon as the Department determines the estimated tax, he shall proceed to assess the tax and penalties due against the person failing or refusing to make a return. Any late penalties contained in PTC 3.04.380 shall be added to the assessed tax. The Department shall notify the taxpayer in accordance with the provisions contained in PTC 3.04.400, and the total amount of such tax, penalties, and interest shall become due and shall be paid within 10 days from the date of receipt of such notice, unless the taxpayer chooses to appeal the notice of assessments provided in PTC 3.04.410. [Res. 071223 (12/07/23); Res. 060995 (09/06/95); prior code § 3.01.620]

3.04.370 Deficient and delinquent payments.

If upon examination of any returns or from other information obtained by the Department it appears that a tax or penalty has been paid less than that properly due, the Department shall assess against the taxpayer the amount due. The Department shall notify the taxpayer, in accordance with the provisions contained in PTC 3.04.400, that the additional amount of tax shall become due and payable within 10 calendar days from the date of receipt of the initial notice. If the tax and penalties are not paid within 10 calendar days of the initial notice, the taxpayer’s license shall be automatically suspended within 30 days of the initial notice, unless appealed in accordance with PTC 3.04.410. In addition, if payment is not received by the Department within 10 calendar days from the date of receipt of the initial notice, the Department shall add a penalty as provided in PTC 3.04.380. [Res. 071223 (12/07/23); Res. 060995 (09/06/95); prior code § 3.01.630]

3.04.380 Late payment.

If payment of any tax is not received by the Department by the last day of the month in which the tax becomes due, there shall be assessed a penalty of 10 percent of the amount of tax, which shall be added to the assessed tax, and interest on the tax together with any penalties shall continue to accrue at the rate of 15 percent per annum until paid. The Department shall issue notice to the taxpayer in accordance with the provisions contained in PTC 3.04.400. [Res. 071223 (12/07/23); Res. 060995 (09/06/95); prior code § 3.01.640]

3.04.390 Waiver or cancellation of interest and penalties.

If the Department finds that the payment by a taxpayer of a tax less than that properly due or the failure of a taxpayer to pay any tax by the due date was the result of a good faith mistake to pay such taxes owed, the Department may waive or cancel any interest or penalties imposed under this chapter with respect to such tax. The Council shall prescribe rules for the waiver or cancellation of interest or penalties imposed by this chapter. [Res. 071223 (12/07/23); Res. 060995 (09/06/95); prior code § 3.01.650]

3.04.400 Notice of assessment for tax and penalties due.

If any taxpayer should fail or refuse to make any return, or pays a tax or penalty that is less than that properly due, or fails to pay a tax or penalty within the prescribed time limit, the Department shall issue a notice of assessment certifying the amount due, and providing notice of the pending license suspension. Said notice shall be served upon the taxpayer in the manner prescribed by Tribal law for personal service of summons and complaint in the commencement of actions in the Tribal Court, but if the notice of assessment is mailed, it shall be addressed to the address of the taxpayer as shown by the records of the Department, or, if no address is shown, to such address as the Department is able to ascertain by reasonable effort. Failure of the taxpayer to receive such notice whether served or mailed shall not release the taxpayer from any tax or any increases or any penalties thereon. Such notice shall contain the information that a petition for review must be filed with the Tribal Court within 30 days of the date of service of the notice of assessment, if the taxpayer chooses to appeal the assessment made by the Department. [Res. 071223 (12/07/23); Res. 060995 (09/06/95); prior code § 3.01.660]

3.04.410 Notice of assessment of tax penalties due – Appeal to Tribal Court – Bond – Trial – Final decision.

(a) Any taxpayer who is served with a notice of assessment may within 30 days from the date of service upon the taxpayer of the notice of assessment appeal such notice of assessment by serving the Department through its Director by registered mail with a petition for review and file the same with the Clerk of the Tribal Court. This shall be the exclusive means for appeal from notices of assessment. Such petition shall set forth the reasons why the tax should be reduced or abated. Within 10 days after the filing of the petition for review the taxpayer shall file with the Clerk a good and sufficient surety bond in the sum of $100.00, conditioned to diligently prosecute the appeal and pay all the Department’s costs that may be awarded if the appeal of the taxpayer is not sustained.

(b) The trial in Tribal Court shall be de novo and without the necessity of any pleading other than the petition for review, and the burden of proof shall rest upon the taxpayer to prove that the tax assessed upon the taxpayer in the notice of assessment is incorrect, either in whole or in part, and to establish the correct amount of the tax, if any. In such a proceeding the taxpayer shall be deemed the plaintiff and the Tribe the defendant. Both parties shall be bound by the civil procedures described in Subchapter 2 of Chapter 4.08 PTC, the Puyallup Tribal Civil Procedures Code, that are not inconsistent with this chapter. Further, both parties shall be entitled to produce evidence that is relevant, competent and material to determine the correct amount of tax.

(c) At the conclusion of the proceedings, the Court shall issue a judgment, either orally or later in writing after completion of the trial, and announce the basis of the decision. In the event of such decision in favor of the Tribe, the taxpayer shall have 10 days to pay the judgment before the Court will issue an order suspending the taxpayer’s license until such time as the total amount of tax, penalties, and interest is paid. A copy of such order shall be posted in a conspicuous place at the main entrance to the taxpayer’s place of business and shall remain posted until such time as the amount of taxes, penalties and interest are paid.

(d) The decision of the Court shall be final and binding on all parties to the proceedings. No Court action or proceedings shall be maintained by any taxpayer to dispute the amount of the notice of assessment except as provided in this section. [Res. 071223 (12/07/23); Res. 060995 (09/06/95); prior code § 3.01.670]

3.04.420 Tax constitutes debt – Priority of lien.

(a) Any tax due and unpaid and all increases and penalties thereon shall constitute a debt to the Tribe and may be collected by Court proceedings in the same manner as any other debt in like amount, which remedy shall be in addition to any and all other existing remedies.

(b) The claim of the Tribe for such taxes and all increases, penalties and interest thereon shall be a lien upon all real and personal property of the taxpayer tangible and intangible, from the date the tax became due without any action by the Tribe. In all cases of probate, insolvency, assignment for the benefit of creditors or bankruptcy involving any taxpayer it shall be the duty of the administrators, executors, etc., to notify the Department through its Director of such proceedings within 30 days of their appointment and qualification. [Res. 071223 (12/07/23); Res. 060995 (09/06/95); prior code § 3.01.680]

Subchapter 7. Miscellaneous

3.04.430 Unlawful use of business premises for drug use or other illegal activity – Liability of licensee – Penalty.

(a) It is a violation for any licensee who has under his or her management or control any building, room, space (including parking space), or enclosure to make available or allow for use, with or without compensation, the building, room, space (including parking space), or enclosure for the purpose of or intent to unlawfully manufacture, deliver, sell, store, or give away any controlled substance under RCW 69.50.202 through 69.50.213, precursor drugs as defined in RCW 69.43.010, or imitation controlled substances as defined under RCW 69.52.020.

(b) It shall be a defense for a licensee in control pursuant to subsection (a) of this section to, in good faith, notify the Law Enforcement agency of suspected drug activity, and to show that he/she has taken all reasonable steps to prevent drug-related activity from taking place.

(c) Upon submission of a sworn affidavit executed by the Puyallup Tribe’s Law Enforcement Chief of Police that a licensee is in violation of this section, the Department shall issue an immediate suspension of the license pending a show cause hearing held pursuant to this chapter. Both parties shall be entitled to subpoena the attendance of witnesses and to produce evidence that is relevant, competent and material to determine whether a violation has occurred. If after a hearing is held it is determined that the licensee has violated this section, the license shall be revoked. [Res. 071223 (12/07/23); Res. 060995 (09/06/95); prior code § 3.01.710]

3.04.440 Cigarette wholesaler or retailer licensee duties – Prohibition sign to be posted.

In addition to a Puyallup Tribal business license any person who engages in the sale of cigarettes or tobacco products must also obtain a cigarette wholesaler, retailer, or manufacturing license prior to the operation of business. A person who holds a cigarette wholesaler or retailer license must:

Display a sign concerning the prohibition of tobacco sales to minors, a minor for purposes of regulation of tobacco sales is any person under the age of 21.

Such sign shall:

(a) Be posted so that it is clearly visible to anyone purchasing tobacco products from the licensee;

(b) Be designed and produced by the Puyallup Tribe to read: “THE SALE OF TOBACCO PRODUCTS TO PERSONS UNDER AGE 21 IS STRICTLY PROHIBITED BY TRIBAL LAW. PHOTO ID IS REQUIRED FOR PURCHASES OF TOBACCO PRODUCTS”; and

(c) Be provided free of charge by the Puyallup Tribe. [Res. 071223 (12/07/23); Res. 260522C (05/26/22); Res. 220497A (04/22/97); prior code § 3.01.711]

3.04.450 Sale of tobacco products to minors prohibited.

No person who holds a license, or agent thereof, under this chapter shall sell or give, or permit to be sold or given to any person under the age of 21 years any cigar, cigarette, cigarette paper or wrapper, or tobacco in any form. [Res. 071223 (12/07/23); Res. 260522C (05/26/22); Res. 220497A (04/22/97); prior code § 3.01.712]

3.04.460 Age identification requirement.

Where there may be a question of a person’s right to purchase or obtain tobacco products by reason of age, the retailer, or agent thereof, shall require the purchaser to present picture identification that shows the purchaser’s age and bears his or her signature. [Res. 071223 (12/07/23); Res. 220497A (04/22/97); prior code § 3.01.713]

3.04.470 Amendments.

All provisions of this Business Code are subject to amendment by the Tribal Council. [Res. 071223 (12/07/23); Res. 060995 (09/06/95); prior code § 3.01.720]

3.04.480 Severability.

If any provision of this chapter, or its application to any person or circumstance, is held invalid by a Court of competent jurisdiction, the remainder of this chapter shall remain in effect. [Res. 071223 (12/07/23); Res. 060995 (09/06/95); prior code § 3.01.730]

3.04.490 Laws repealed.

The Business Code adopted July 1, 1977, including all subsequent amendments thereto, is hereby repealed in its entirety. Provisions of any other Tribal law that are inconsistent with this chapter are hereby repealed. [Res. 071223 (12/07/23); Res. 060995 (09/06/95); prior code § 3.01.740]

3.04.500 Construction.

This chapter shall be liberally construed to give full effect to the objectives and purposes for which it was enacted. [Res. 071223 (12/07/23); Res. 060995 (09/06/95); prior code § 3.01.750]

3.04.510 Effective date.

This chapter becomes effective on the sixth day of September, 1995. [Res. 071223 (12/07/23); Res. 060995 (09/06/95); prior code § 3.01.760]