Chapter 12.25
RESTAURANT PRIVILEGE TAX1
Sections:
12.25.060 Tax is additional tax.
12.25.080 Liability for payment.
12.25.120 Filing of applications.
12.25.160 Violations – Additional penalties.
12.25.170 Promulgation of regulations.
12.25.180 Failure to remit – Licensing.
12.25.210 Application to the Tribes.
12.25.010 General purpose.
The purpose of the restaurant privilege tax is to provide the Tulalip Tribes the revenues necessary to fund essential governmental services, including health inspection, public utility and road improvement programs and police and fire protection which will benefit all persons, governmental, and business entities within the boundaries of the Tulalip Indian Reservation. [Ord. 135 § 1, 9-5-2008 (Res. 2008-269)].
12.25.020 Definitions.
For purposes of this chapter, whenever any of the following words, terms or definitions are used herein, they shall have the meanings ascribed to them in this section.
(1) “Complimentary” means free of any charge or compensation of any kind or nature.
(2) “Person” means any natural person, trustee, Court-appointed representative, syndicate, association, partnership, firm, club, company, corporation, business trust, institution, agency, government corporation, municipal corporation, district or other political subdivision, contractor, supplier, vendor, vendee, operator, user or owner, or any officers, agents, employees or other representative, acting either for himself or herself or for any other person in any capacity, or any other entity recognized by law as the subject of rights and duties. The masculine, feminine, singular or plural is included in any circumstance.
(3) “Prepared food item for immediate consumption” means and includes any and all food, whether solid, semisolid or liquid, used or intended to be used for human consumption and for nourishment of the human body. The term defined herein includes any and all alcoholic and nonalcoholic beverages. The term shall include and be limited to:
(a) Food items purchased at establishments where facilities are provided for on-premises consumption, including but not limited to restaurants, cafes, cafeterias and other similar establishments, whether or not consumed on-premises or off-premises;
(b) Food items purchased from delicatessens, concession stands, snack shops and other similar establishments which sell food items primarily in individual-sized servings, such as ice cream cones, candy bars and individually served sandwiches, for immediate on-premises or off-premises consumption; and
(c) Food items that are purchased for immediate on-premises and off-premises consumption from catering establishments and restaurants with delivery services.
(4) “Reservation” shall mean the Tulalip Indian Reservation.
(5) “Restaurant” means and includes any public place kept, used, maintained, advertised and held out to the public, as a place at which prepared food items for immediate consumption are served and/or prepared, whether or not consumed or intended to be consumed on the premises, but shall not include coin-operated automatic food dispensing machines.
(6) “Retailer” means any person or persons, including entities owned or operated by the Tulalip Tribes, conducting a business within the boundaries of the Tulalip Indian Reservation that sells prepared food items for immediate consumption so as to entitle such person or persons to all or a portion of the net receipts from the sale thereof, and includes a restaurant as defined in subsection (5) of this section. [Ord. 135 § 2, 9-5-2008 (Res. 2008-269)].
12.25.030 Scope.
This chapter shall apply to all retailers located within the Tulalip Indian Reservation that are subject to the taxing jurisdiction of the Tulalip Tribes. [Ord. 135 § 3, 9-5-2008 (Res. 2008-269)].
12.25.040 Imposition of tax.
Notwithstanding any other Tulalip ordinance, there is hereby levied and imposed a tax upon the privilege of selling, within the boundaries of the Tulalip Reservation, prepared food items for immediate consumption. The tax shall not apply to activities carried out within Quil Ceda Village that are subject to equivalent taxes imposed by Quil Ceda Village. [Ord. 135 § 4, 9-5-2008 (Res. 2008-269)].
12.25.050 Rate of tax.
The tax rate imposed under this chapter shall be established by separate resolution of the Tulalip Board of Directors and shall be a percentage of the purchase price of any prepared food item for immediate consumption. [Res. 2023-145 § (a); Ord. 135 § 5, 9-5-2008 (Res. 2008-269)].
12.25.060 Tax is additional tax.
The tax herein levied and imposed shall be in addition to all other taxes. [Ord. 135 § 6, 9-5-2008 (Res. 2008-269)].
12.25.070 Exemptions.
Prepared food items for immediate consumption provided by any establishment on a complimentary basis or purchased at establishments primarily engaged in an activity or business other than the sale of prepared food items within the boundaries of the Reservation are exempt from the provisions of this chapter. By way of illustration, these exempted establishments include churches and schools; institutional living establishments such as dormitories, senior citizen centers, residential care facilities and hospitals; and organizations that may occasionally, from time to time but not on a regular basis, provide prepared food items for immediate consumption without holding themselves out as retailers of such items. [Ord. 135 § 7, 9-5-2008 (Res. 2008-269)].
12.25.080 Liability for payment.
(1) The legal incidence of and liability for payment of said tax shall be on the retailer.
(2) Each retailer within the boundaries of the Reservation shall have the duty to collect and account for the tax imposed herein, and shall remit all due and owing taxes from the sale of prepared food items for immediate consumption to consumers, whether such payment is by cash or credit, to the Tribes at the time such payment is due. [Ord. 135 § 8, 9-5-2008 (Res. 2008-269)].
12.25.090 Collection of tax.
Each retailer is required to remit the tax imposed by this chapter for the sale of prepared food items for immediate consumption, whether such payment is by cash or credit. The invoice, receipt or other statement of payment given to the consumer at the time of payment shall show the amount due under the tax provided herein which shall be stated separately on said invoice, receipt or statement. The retailer shall be liable for the payment of the tax to the Tulalip Tribes, whether an additional fee is actually collected from the consumer. [Ord. 135 § 9, 9-5-2008 (Res. 2008-269)].
12.25.100 Payment of tax.
Payment of the tax shall be made at the time the tax return is due. [Ord. 135 § 10, 9-5-2008 (Res. 2008-269)].
12.25.110 Administration.
The provisions of this chapter shall be administered and enforced by the Tax and Licensing Division of the Tulalip Tribes, or by such other persons as designated by the Tulalip Tribes Board of Directors. [Ord. 135 § 11, 9-5-2008 (Res. 2008-269)].
12.25.120 Filing of applications.
All retailers conducting business within the boundaries of the Reservation shall complete and file with the Tax and Licensing Division an application for tax registration on a form prescribed by the Tax and Licensing Division within 30 days of conducting business. Retailers conducting business within the boundaries of the Reservation on the effective date of this chapter shall complete and file the applications referenced in this section within 60 days of the effective date of this chapter. [Ord. 135 § 12, 9-5-2008 (Res. 2008-269)].
12.25.130 Filing of return.
All retailers shall pay to the Tulalip Tribes, through the Tax and Licensing Division, all taxes due under this chapter. Each retailer that sells prepared food items for immediate consumption within the boundaries of the Reservation shall file monthly tax returns showing tax receipts received during each monthly period on forms prescribed by the Tax and Licensing Division. The tax return shall be filed before the last day of the calendar month next succeeding the month for which the tax return is made and shall be accompanied by payment of all taxes due and owing for the month covered by said tax return. [Ord. 135 § 13, 9-5-2008 (Res. 2008-269)].
12.25.140 Records.
All retailers shall keep, maintain and preserve complete and accurate books, records and accounts showing the gross receipts for sales of prepared food items for immediate consumption and the taxes each day and shall make available such books, records and accounts to the Tax and Licensing Division for examination. Such records shall be retained by retailers for a period of not less than three years. [Ord. 135 § 14, 9-5-2008 (Res. 2008-269)].
12.25.150 Failure to pay tax.
Taxes that are not remitted to the Tax and Licensing Division on or before the due date are delinquent. [Ord. 135 § 15, 9-5-2008 (Res. 2008-269)].
12.25.160 Violations – Additional penalties.
Any retailer which violates, disobeys, omits, neglects or refuses to comply with, or resists or opposes the enforcement of, any of the provisions of this chapter may be assessed a penalty of not less than $75.00 nor more than $5,000 for the first violation, and not less than $150.00 nor more than $5,000 for the second violation, and not less than $300.00 nor more than $5,000 for the third violation, and not less than $1,000 nor more than $10,000 for the fourth and each subsequent violation, or five times the amount of the tax imposed, if any, whichever is higher, for the second and each subsequent violation. A separate and distinct violation shall be regarded as committed each day said retailer continues any such violation, or permits any such violation to exist after notification thereof. [Ord. 135 § 16, 9-5-2008 (Res. 2008-269)].
12.25.170 Promulgation of regulations.
The Tax and Licensing Division, with the approval of the Board of Directors, shall have the power to promulgate regulations for the enforcement of the provisions of this chapter and the collection of the revenues hereunder. [Ord. 135 § 17, 9-5-2008 (Res. 2008-269)].
12.25.180 Failure to remit – Licensing.
Collection and payment of this tax may be enforced by action in any court of competent jurisdiction, and failure to account for or pay the tax on prepared food items for immediate consumption shall be cause for revocation of any license of such retailer or applicable to the premises thereof, in addition to any other penalty provided in this chapter. [Ord. 135 § 18, 9-5-2008 (Res. 2008-269)].
12.25.190 Severability.
If any section, provision, phrase, addition, word, sentence or amendment of this chapter or its application to any person is held invalid, such invalidity shall not affect other provisions or applications of this chapter that can be given effect without the invalid application and, to that end, the provisions of this chapter are declared severable. [Ord. 135 § 19, 9-5-2008 (Res. 2008-269)].
12.25.200 Effective date.
This chapter shall take effect upon the adoption of its provisions by the Board of Directors and any review and approval of the Bureau of Indian Affairs, if required. The tax imposed under this chapter shall apply to all assessment dates and periods beginning on or after the effective date. [Ord. 135 § 20, 9-5-2008 (Res. 2008-269)].
12.25.210 Application to the Tribes.
The provisions of this chapter shall apply within the Tulalip Indian Reservation including any governmental entity or enterprise of the Tribes. For purposes of this chapter, the Tribes, including any governmental entity or enterprise of the Tribes, if applicable, shall be included in the definition of “retailer.” [Ord. 135 § 21, 9-5-2008 (Res. 2008-269)].
12.25.220 Nondiscrimination.
No provision of this chapter shall be construed as imposing a tax that discriminates on the basis of whether a restaurant or similar establishment is owned, managed or operated by a member of the Tribes. [Ord. 135 § 22, 9-5-2008 (Res. 2008-269)].
Implementation of this chapter shall be limited to Tribal government businesses. Full implementation of this chapter to all businesses shall require a subsequent resolution.