The administration of this title 

### i~ vested in,aqd shall be exercised by the Trezsurer. All-pzyments*-%shall- b"e iadeLto the Trezsurer. If paymeni- 

### is made in-.an-y-otherform than the-,money which is'legal tender of, the United State5. of America, the.tax obligation.shall not be -exiled unt-il th-.+t?heck,bank draft or money order has been honored b>i the person on \?horn drawn. "

### . , ,I 

### -.
.... 13.102 EXA?II NAT-I'OFJ .!"OF 00

### KS AND P,ECORDS The Treasurer orhis authorized agents 

### may ;xamine any books, papers, records' or other data bearing upon the cdrrectness of any return, or for the purpose of making a return*wliere none has been made, as required by this title. .- 13.103 PRESUSIPTION

### THAT ALL GROSSP.ECEIPTS ARE TAXABLE

. A. For the purpose of the pr.0pe.r administrationof.thi.s.

. +*. . ,,:;titleand
. ,

, to prevent evasion of the ta.x,.it.s'hall:be pie.sumed"~that all

. , ... '

....

....'.. itoss receipts are subject to the tax until the cdn!rary is

. ...

...... . , '.? - . . .... -. /' estab1,ishedby the person seeking,t'he -exemption fr,om.taxation.

. 

### :.;.: I.'.'..

... .) . ..... ... ... ...... . ... .. . .,. . I)_ .:...........................

. . .... . ,., . ., __.___,._- -.-... -. --.- -----.. - -..-- 

### -

.... .--.

### - . , B. -The burden of that a sale'of tangible pii:s.onal

## g%b~~fty ' I, . ,. . was not a sale at retail shall beuponthe 3erson1.~ho made it, unless such person',s'nallhave taken from the purchaser a certificate to the effect that the property was purchased for resale.

... .. - .. * -. . . .... . , 13.104 

### RECORDS OF 

### THE TAXPAYER

. . . , . . . '' -. . . , .

. 

### It is the duty of every person engaging 

### or continuing in business aczivities within the Reservation for which a tax 

### is im~osed by this title to kee~ and Dreserve 'for 2 minimum nr' three yekrs, suitable records of the p,ro;s inconel gross receipts of sales, invoices for merchandise purchased and sold, -resale , certificates, job labor records and all other such books of accounts '- of tax for which such person is liable under the provisibnr of this title- Co1;lecti~n of back taxes by the c~mrr~unity shall be limited .to a beriaii. of three years prior to 

### the date-lihen the Treasurer began 

### an audit of the taxpayer's books, notified the person by og'dinary mail concerning an apparent violaiion of this title or took 

### some other recorded action to require compliance with the title.In the evcni the records oi th? gross incone, vsl-ue of ) gross receipts of sales of the busifiess, kept by the taspzyer, are deerzed by the Trezsurer to be unsuitable. or the taxDayer does not- ? keep such other books or records 

### as may be necess.ary'tb Adeternine
. the amount of the tax for vhich he 

### is liable uiider the pro~isions of this title, the.Treasurer may prescribe the form and .inanner of

. .. k'eeping such books 2nd records. -.. ." ..-.

unless then mo thirtie . T 

### . I 

### -.

# -

. . HONTHLY PAY~IENT AND RETUR::~ - -

. < 

### . 5 - " The'taies provided for 

### in:t'<ls title shall 

### b-e paid monthly

### - . othtr-dise expressly provided, or^ the-taxpayer 

### . elect2 

### to:pay re frequently.

### he taxpaye'r .<hall, on or.befor-e the th day following -the end of eacl calendar m~nth, make oht a return showing the gro;s amount, a-ny authorized deductiosis, taxable amount and amount of the tax due for the prec-'eeding month. The taxpayer shall be required to use a repost form authorize-d by the Treasurer and shall mail or deliver the same, together with remitiance for the amount of tax due, payable to the "Gila River Indian C~mmunity,'~ to the Treasurer or any Community employee by. the taxpayer or his authorized agent, and such signature shall be evidence that the person signing the return verifies the accuracy of the information suppl-ied in the return.

,. ''. 13.107

. ,. .* 'CASH 

### ',RECEIPTS OR 

## ACCRUAL BASIS 

### - ..

.....

. , .. ....._.. ,

### !'.. 

## to: :

... , .. ' . . _.. i.?_ . , ' .........;. "......

,, 

### . .: ... The taxpayer may elect to' Eilereturns and pay his sax

.... . :..' ,. I



### .. eitherona c~ashreteipts oraccrual basis, but' the taxpayer shall

## ...-i.-.i'i.-.

. '... :. not change from one basis to

.the

. other without .the pr.ior wri.t.ten......'..'... -.

. approval of the 'Treasurer. As. a condition of granting such .',: '

- zp.proval., the Tre-asurei nay"require an audit of the taxpayer's

. ., record.

... . ., -. .
... CONSOLIDATED RETURNS 13.108

........ , . ..... ... . . . .
. . Any person engaging 

### in two or more forms of business of like classification iaxable under this titie may file 

### a cons~lidated return covering all business activities of like classificati~n engeged in within,the Reservation. 

### . -- .. , I.

13.109 EXTEN~IO-N OF TILlE FOR .fi.LKII.IG 

### RETURNS

...
.. 

### -- 

### The Treasurer may for good cause extend !the date of making
, :-'any return required by this title, but the date for filing 

### such



## 1 rsturn shall not extend more than thirty days beyond 

### the regular due ,'- date. ' 13.11.0 PENALTY FOR DELINQUENCY 

### Any taxpayer who shall have failed to pay' such tax within. : .

# .

five days from the date upon which such payment shall have become due shall be subject to and.shall ?ay a penalty of ten percent of )the amount of such tax, together with interest at the rate of .one > . ,;. 

### .; .',

.and ~ne-half percent per mo.nth or fraction thereof until paid

# -

... .... ...,-.,..

. . .- ......;.....
. .

. . . . ,-?*

..... 13-2 

### ...... ....,*- ", If-the taxpayer nakes ah error In con?u;inz rhe tax -iaccessible' aeainst him, the 'ireasurer shall corrtcr: the error aid " 

### I notify the taxpayer pronptly by ordiilnry m~il that,th~~ correction has been nade. Any addirional tax for xkich--'the- taxpiyerbecomes liable shall be payable within ten dzys after-the le~ter or .forn
. shoving t3"e-cprrec~ion 

### is nailed' ,to thk:'taxpayer., 

### 1E the .taxpayer'. nakes an-error ~~hicfl result%- in overpayinent of, tax,' th'e.,Tre'.asurer ,' . shall alioii -credit against tax due onfu'tbre returns

## ,. 'or shall

. ,. -, authorize a refind 

### .t.o*\th$-taxpayer,:" *" . - _> " .u . 16 /- 

### - * . ~. 13.112 A. The due the - 

### T.43: IS A 

### LIE?{; PROCEDURE' ' 

### ..
...... and. paid by the U~P, 

### a liendon taxes imposed 

### by thistitle', 'if 'not reboried date -s~ecifi&d -by this chanter. shall cons~it p~~periy of any person liable 

### lor the tax. c Trea*surers st known mail ch notice may nbucted. The hall give writte-nnot ing address 

### by' certiEice to the tzxpayer at his

be sent to the addre written notice shall lien on the subject p 11 enforce a re>orts and pays all and inzerest due und rhe tax past due including any penalties er this chapter,. orgroiri.desdsatisfac surer that no taxes are,due, within a service or receipt of said ~iritten 

### notory period tice.. 

### .. ~. evidence to the Trea of rhirry days from' not pay taxes due or provide evidenc hin thirty days after s'ervice or rece

or if the Treasuref 

### consider.^ it nec 

### If the tdxpayer does no taxes are due wit .said written notice, e that

, .'-.' ipt of -. - . .

### --
. essary .. ..- .to take immediate action inorder to protect the value of the lien. the Treasurer shall file such ?'Notice and Claim of Lien'' as 

### is n2cessaiy to perfect a lien. The Treasurer shall promptly send by certified -or registered mail a' copy to t3e taxpayer at his last known nailing address atwh'ich the business is

. . conducted. The "Notice of Claim of Lien" shal'l c6ntain the f01 lowing: L. 

### ... 1. A descripzion of the property sufficient for identification. The name of the taxpayer as owner or reputed ol;ner of the property.

. . . . 

### The amount of the delinquent tax, incl'udirig ,penalties 5nte.rest or, 

### if this amount cannot be determined prec ,because suitable records and books \.rere not made avai by the taxpayer, t%eamount assessed, including penal and linterest, by the T~easurer as authorized by" this when such bo~ks and'records are not available or are and iSel lab1 ties tit1 unsuitable.

# . I . 

## . 3. 3. ?:?t Conzcni~y s?,nl~~.af;etkt :::at io 

### ~r:nz22 

### ;rci?;l ro enfortt ,a 

### the lien in i5t Gile ?.i:ler 12liln Coc:uziry. C~uzi 

### or in any 1 I other court 

### having juils6ic~io?.~_o~~ ihe prQpZTi>., bu: Eailure to enforce
_ .

# _.. tht:lien

### DY such ~c:ion,s;11?1i ROT ~ffecr i ES.yalidiiy- * " 13 .' 

### T~~?:~~~$Is- LIAB~L

### lfy ' I, * ,- ".

--v 1- For pu+<po*seiof this 

### title 

## =.the iota1 2iiiountLof gross i'ico$i,+ " . . gro'ss.. receipts,or grpssprc*cedsof s21es s'nai? be.deemed ro ke %-. the anoun'r-~ecei\~ea*,-.srclusive ofthe taxes: imposed by Chapre? 3 As . of 

### thistitlc", if the ?ersori upon whom. the 'tax 

### 5.k iKpos'ed'
. .-. establishes to the satisfaction of t3e departnent that' the tax has been added to the sale price.and not absorbed by him, but in 

### no event shall the person upon-w'hom the t.ak 

### -5s -inposed., when an added charge 

### is made to.cover- the taxes levied by, .this

. ordinance, remit lesq than thi amount 

### so ~olleczed to the ' " < Treasurer.
.- l'lhere the taxp2yer fails to show "tax c~llected,,~~ deductible "repair labor" and orher deducrible service on invoices to cus~one~s, zles slips or cas-h register ships, on all applicable books and records, he shall be liable for taxation on his full gross rece.iits tqithout allowance for such items. 

### The 'burden of proof 

### f-or all deductions by any taxpayer shall be on the taxpayer, who must prove to the satisfaction of the Treasurer that such deductions shall have been legal and proper 

### - under this title. A person taking deductions Eor !'resalet1or : 

### . . . ,: ... 

### 'E



### .... for "payments to subcontractorsIf shall not take such deducti~nsl-:.,.:..,
.... unless the persons for whom deductions are taken have obt'ained 

### ::.-

.. ... .. .... - .-. 

### .--.- 

### -- -.

### ----...- -any required business.pernits.

. 

## -.. .-- . .- ..__ -__... :..._

# _ 13.114 

### TAX 

### LIABILITY OF PARTNERS All tax*es.assessed upon t.he business activit.ies or property . or' a partnership shall.be 2 liability and charges against each and all of the individual .partners. 13.115 ASSESSbIENT PROCEDURE 

### If any-~erson w"no is reauired to file a return under the provisions of 

## ibis titlefails o; refuses to make return, 

### or fails-

. 

## - , to pay the full amount of tax due, the Treasurer shall proceed, 

### in 

### P such manner as he may deem besr, to obtain facts and information 

## od -- which 

## to make the assessment of'the tax herein prescribed, and to $ this 

### ena t,lie Treasurer 

### may make examination of the books, .reco~dS ' . ' -- and papers of any persDn'whom he may believe .tobe inpossessian of
. facts.or information pertinant to the su3ject of inquiry, 

### .whichoath ', r## 1 the Treasurer_may aaminister. 

### "IE no other informarion 

### is readily available, the Treasurer may make a reasonable judgment on the bas is^ d/

.. of past re,ports by the taxpayer or by any predecessor. 

### In making the assessment the T.reasurar may meet wlth the taxpayer concerning the assessment. Iihen rhe Tr-easurerhas reached a decision asto the

A,.. assessment he shall notify the taxpayer, in writing, of such assessment, which shall beiome final within thirty days after such

. . . notice has been mailed or served.

. . .... ..iy . . - .. ;$.'<:

.... .. :. ,.=.;:. -. 13-4 . . :.;:. :. , i.:, 

### ..... '( ....
. , .. -: :::: ,. ,, 

### . _-.-+* 

### 15 P.iY:.iE!il U:;Df ?! I?.C)Tf 

### 31

: - I 

### ..s I- % L " 

### . A. - 

## _ i ',- If any person fegls zggriovea_by12- r2.u asjessnent or bclicves that any or'all of his acti$i.iies are not subjesi-to a .tax '

### -- inposed by this title, he shall 

### pay the aiaount 

### 05 such assessment or tax cleined due-bef~ie, che.
......... dcllinqi~e.n~: date and 

### *. 

## . -,+. shall at that time give fi-otice, ln Gri'tsng; 

### to t'heSTreasurer that all or part of.such Daynen?qisT nade undcr,protest,.and\ shall 

### in the noticegiye 'the p~punds~and, reasons for:such- c prdt.esi antl.tdat'. a'citttain parr ,-.- - 

### thereofii, or;that-3;fid:-totalrsurn, is pibtestea.

.

# .-.I- 

# > "17 n * 

### . *- dais, - of,,,filing~herprotest:noiicZthe taxpayerv~nay re"qu<st-a, A>+ tax he'arlng before-the Treasurzr pursuant to seiti0n~-1.3.i1'7. 

### --. ... .... 

### ". - .r. 

### .- I < * -, f -L -..- C - 

# --

Be 

### If follqving a hearing before .the- Treasurer the taxpayer-is shin dissatisfied, he'rna;? take + appropriate action 

### in the Gila RTver 1nd.-iSan: ~o~nu"nit,~ 

### Court to recover.paymenis.made under protest.
. , Court-action slali b6-iaken "withinsixty days after the :4-e Treasurer ha's mailed his re~lv as reiuired by Section 13.117. A, Failure to take court action within ;he required sixty day period shall make the protest null and void. If action ha.s been- tzlcen by theS'taxpayerunder-p subsequent,payments due shall be paid on or befo dat;- * .*fiowever,

### if eack tax form 

### is 'plainly mark Protest," such subsequent ~a~nen~s shall be tre.a rotesc re theed ."Psi ted.as all- ' due d Under part of the original protest'until-shch tine as remedies have been
. .

...... ... . , exhausted or t.he action withdrawn 

### by the

....... taxpa:yer. ."t :'p,.-

......... ........

, .: .. ~ I f -A ?.. B ....... , . 

### --- . 1.
, ..-.

.-I :when 

## a tai-pafer requests*

### a hiaring asindicated in Section 13.116, su=h hearing shallnormally be held 

### in some suitxble room in the princip-a1 office of the 'Gila River 1ndian

### onnu nun it-y. However, the ~rsasurer may. ch~ose "anoth7efsuitable lace 

### within the Reservat-ion, or-by mutual agreement with the taxpayer, he nay hold the hearing in such other place 

### as ,;ay_ prove desirable. The hearing shall be conducted'by the Treasurer,- and it shall ,be closed toall except the,'Treasurqr and,his authorized representatives -and the taxpayer and his auxhorized 

### represents-ti-yes,. unless the taxpayer .agrees, i-n writing, t~'. waive restrictions orrelease *of confidential information. The Treasurer shall

### pz?"uide the %taxpa 

### wit$ not 

### Tess than ten days notlre of the dAate, 

### time and place -0 During -the+-hearingthe taxpayer or his_ authorized' ientative may present 

### any evidence he deems appropria$e to the 

### i or questi~~n-5 under 

### consideration. 

### 1YithZ.n fifteen days afte~ the roncl-usion

### '.of the hearing, the Trezsurer shall affirm, modify or vacatelany decision made the rours'e- of prov.ided 

### -to-t be effective with respect to 

### the issues ox,quksti~ns dPsru.ssed 

### in the hearlng. 

### Noxire .of said

### derision 

### s~ll be he taxpayer by. theTre.asurer, and-said id-erision shall ten days after service .of notice.
,res re

### s 13. A.. ISJUI;CTIO>~S

,

### - ." *". - 2- . _ ._ _*. No injunciion shall be ai;:arcied- 

### 3y any court,or judge to' tr2in.the.col1ecrion:-of= the.taxes:in?osed;by this ti-tle orto train the enforcenerisz05: xhis:ti~le;
, ' i i' " .-I . > * - -,: - 

## - ". - 7 e *- , 

### - ".- ..-,- " 

### *.

. .- . 

# - 119 ,: -- COLLE&T;SOSI.BF~ DELIKQ~EXT-T.~I<ZS- * ,a* - . 

### -

%.." -" \- :< ' ? 3'- *. " ,r 

### .- .->I ~F #. <. I 

### If any tax.imposed by this titl.;, ..6i'anyportio$t~efeof,

### is nor paid within-~hirty 

### -dtys:after fhetsaiie bei-ones' delinquent, the Treasurer: 

### shall be-enpweredft@ -tbifienie"ac?idn iri th&,''~il2_ ,< ' R%.ve= lndian.Community Court orAariy*6the?

### cdurt'of "Gn;kxt.nt jurisdit-tl-on to'"co.llec.t-'tax., pknalfies' and interist due; and 

### to



### . * , * uzilize any and all appropriate remedies.

+a 

### -
,, " .. ~yery. tax imposed by this title; .aria a12 increases, interest and thereon; shall bec8me) ffo'm 2he:tirne 

### the same is,drie
, . . and'payable, a. personal debt from'the pejson,liableV to,the Community and it shall be pi.yabl~:t~ and recoverable b3 the Treasurer. If a person liabie to pay any tax neglects OT refuses tAopay the tax, the Treasurer may collect such tax, and such other sums .as are sufficient to cover-the expenses of the levy, by levy upon all property and rights to property belonging to the person, or on which there 

### i.s a lien as provided in.this title, for the

1' 

## . payment of the txx. *. q.

. 

### - . --. 

### It is unlasiful for any person lor 

### f~r any .offi-ceror'agent of any - .- company or corporation to fail or refuse to make the retprns and to pay the tax provided to be made 3y theprovis-ions of this title, or t~ makc DT permit tube made an.y-£alse;,~r fraudulent return 

### or false sta-tenentz-in =ny return required 'by this" tihtle or for any,Teason- to aid or abet anothe-r-in'any the "payment of theUtax, 

### .orany .part thereof, imposed 

### by this tiPle or for any p.ers-on or officer' or agent 

### ~'f a company to fail

attemp2 to evade

or refuse to record., or P or to vi~lat permit The examination of any book; paper, account, ther da-ca -by t'he ~reasufer as r:qu'ired by this title e -any 

### of the other provisions of this title and any .such *pelson, officer nr agent 

## 01- a company, carporation 

### 'or 2sss3ciation'is 

### nui2'tv of 

### an offgnse and -shillbeZ'fined

### inan am~uht not.'to e2ce.edsfive hundretl' dollzrs or be.imprisoned4 

### iDr a period .not rxceeding&-ninety days, or 

### boy 

# 2for' each.offense;

. and 

### th-e -C~mm,unity may inszitute s~~ch*zivi'.l-:actiomas 

### is, necessary to-enforce the provisi~ns $£ 

### tWs fitI&.. - 

### '

I 21 *. -.. 1 In additi~n .to rt-he :f~regoing penalt5es, any v^olation oE 

### this 

# 8- title shall 'be xrounds .f~r the r%vocati~n caricellati~n of any business .l.icen.se, permit, lease 

### .or con'tract Sssued to 

### the violator %ythe Community*;'and shall a'lso be grounds for excluding the person, company or corporation from the



### .... Reservation.The Treasurer is aurhori-td 

### to-Eornula~q .rules end. rezulzrions and prescribe*forxs a>$ p.iecidufes necessziy to' the 

### ) efficienr enforcemsnr of this titla, 2nd vhen aporbved by the Gila

River Incian Community Council su.c'r. rulss, regulaiions, 

### .ferns and procedures shall be binding uDon and ob'e-.red by all Dersons subject 

### -. iothis title. A co?y or' all rules and .iegul>tions'sh-all.be 

## - furnished -to. any ,person subject to this title upon reque-sc. .

. 

### - . I ..... 

## .. - - " * .*. SEVERANCE CLAUSE The provisions oT this title 2ie declared to be- s-exerable and if any Section, sentence, clause oi phrase of this title shall for any reason be held to be invalid or unlai;ful,, such dercision shall not effect the validity 

### df the remaining sections, senteices, clauses and phrases of thisc'title, but'they shall remain 

### in effect, it being' th legislative inteni that this title shall stand notwithstanding the invalidity of any part. 13.150 DEFINITIONS 1. l'Businesstlincludes all activities or acts, personal or corporate, engaged in or caused to be engaged inwith the object of gain, benefit or advancage, either direcc or indirect, but not casual activit5es or sales. An orc2sion21 or a casual activity occurs when a person engages in an isolated transactionthat 

### is not conducted with 

### Such frequency or is not one of a
,.

. - 

### - series of activities 

### is ta be sufficient to consider the person 

### :..
t as regularly conducting the activity. ~13~siness'~ shall include,,

. . - . .--- -- bur not be limited to:
... .- . 

### - .: ..- 

### -.---.--- a. A'manufacturing'or industrial concern. I liho?eszle merchants.

.. Retail merchants. Au.tomobi1~ s~ruice stations or gara,oes. A cotton gin or dairy enterprise.

/ 

# $ A farming or agr. ultural operation making use of more 'than two hundred acr of land within the Gila River Indian Community, .but -hall* not 'include such 'an operation owned and operate4 

### 6y an indirvidual member of the Gila River Indian Community.


### ... 

## -1 F-, A concern providingg/crop dusting, harvesting, planting or similar services t/s' farming or agricultural ,oper.ations. h. Retailers, wholesalers, manufacturers or any other business not located or haying a..place 

### of business on the Gila River Indian Reservation, but making sales and deliverie-s on-.the Reservation.
. \ . . .* . . 

### . ...I 

## _. Any 

### .enterprise or anuscize7.1 

### par-);, sorts srena or 

### cenrer xnich is open to i5-= 

### public. - ' 

### -.


## . -4 . A 

### motel, hotel, rooming house, rrsiler tsurr oi i32r - 

### mobile hone park. ; + - 

### ~. A 

### "=est;uranr, lunch counier 'or sndck-bar.

, + :"< '- 

### Traveling merch2nts, food sellsrs, peddlers, vendors or srry"

### 'retail business not having an 

### an1 i

### shed place of business. Construction compani installation s2rvic"i:

... 

### Lives~ock'operations -operations o~ried and Indian Connunity. 5, c 

### but operontractor5 7 

### rep t 

### incl embersair

+_ 

### udP



### of services, or shall no ated by 

### m 1ivesto"ck 

### the Gila 

### Rlver "Cornmuniry'' means the Gila River Indian Ccrnnunity. 3. 

### "Contracting" means eng2,oing in business as a contractor. "Contractor" means a person, f

### irn, partnership, corporation or any of 

### them, who undertakes 

### to, or does himself or 

### by or through others, construct, alter, repair, add to, subtract from, improve, move, wreck or demolish any 

### building, highway, road,- 

### railroad, ixrigation system, excavation or other structure,
... i -,,

### . 

### project,/development or improvement, or to do any parr thereof, .- 

### including -the erection of scaffolding or other structure or .--..----..-- 

### works in connection therewith, and includes subcontractors,----. --- - - 

### specialty contractors and- developers. For all

### purposes of 

### taxation or deductions, this definition shall govern xithout regard to whether 

### or not the contractor isacting in fulEillineni of a 

### contract. "Council" means the 

### Gila River Indian Connunity Council.

. 

### - "Engaging" when used with reEerence to engaging or continuing in 

### business,

### .includes the exercise of corporate or franchise powers. "Gross Incom,erlmeans the gross receipts of a taxpayer derived 

### Xrade, business, commerce or sales and the 

### value proceeding 

# EiO:$ rnirig from the sale of tangible pers~nal property, 

### .or -- 

### serv ce, orboth, and "without any deduction on 

### account of losses.

'. .-, 

### ':~ros~~ro;4eds of Sale" 

### means the value proce=d.ing or 

### accruing from tEe s-a-le of tangible personal property without any deductioj' on account of-

### the cost of properzy sold, expense of any ki~6, or losses,,but cash discounts a1,lowed and taken 

### on sale shall n.ot be included as gross income. ross Proce

goods, waeds 

### of Sal re5 or ner

when the e" 

### shall chandise sale pri e of any 

### no-t 

## , '0

### r ce i



### art %e 

### valu 

### s reEicle "Gross Inrope" or "G 

### consbtruedto 

### 'include there09

## , returned by either in cash or by customers credit, nor'the 

### sal

### accepted 2s pa~ner.1 oil 23:' 

### ne:; 2:ii;lt 

### sold, if and when ihe Euli sale price or' 

### rhe ei~icle 

### is inciuded in "gross incone" , 

### or I- 

### iheT1'gross procee1s of-sa'le."
. . P -. 

## ..,. .- \b " : .- , -, 

### ll!.lenib-ei 

### bE ;he Gila fiv.er Indian ~o~ounity~~rnekns, an enrdlled, n.eribe<'o1 the *Gi.-la -River Indian -~on~~nnik)-; * 

### a federally recognl: Indian tri6e orgznized under he 

### Indian Reorganization Act, 48 

### Stat. 954 

### I10\.rner-bu construct being he1 ~~~6rson~l ' 

### f9ir,m; par e>t-a~e,t 

### unit, and the prope administr

### , 25 U;S.C.. 

### 461 et. seq. ilder" means a person uho acts 

### as a contractor in ing any inprovenent upon reaa pr~per~~i -ibchpropert d by such person for his omus
2 -. 

### or ll~ohianyu. includes-an indivi tnership, joinr venrure, associ ru'st 

### :or any-other-group or conk -.the plural,

### a5 well 

### 2s the sing ntrac 

### riy b 

### ,ation or fo~ rent21 purpo " - 

### ual, ofEicer, agent, tion, corporation, nation acting 2s a tortfis 

### a contractor eing improved breats


### , construction and c 

### x11i as onp1 

### ch the owner or being responsib etion of the irn 

### Y ses.

1



### es le f 

### provsee of or 'ement

# . For purposes of this definition, a person who, f~r either a 

### fixed sum, price, fee, percentage b~nus orother compensation other than actual Kages, undertakes to or offers to undertake to, or purports to have the capacity to undertake to, orsubnits a bid to, or does himself orby or through others, superviasethe construction'of the improvement, or cordinate the construction ofb,the improvement, orboth, 

### is a "prime contractor," unless
-. 

### ,such supervisor or coordinator demonstrates, to the Comrnuni~y's -

1. - 

### satisfaction, that another contractor 

### is, in fact, the "prime - ':.

, . . 

### contractorIf for the improvement.

. . 

### 14. "Sale" means any transfer of title oipossession, or 

### both-, exchange, barter, lease or rental, condi~ional or otherwise, in any-rn'anner or by any means whatever, oE tangible personal ' 

### property, for consideration, and includes: 

### a. Any transacti-on whereby the possession of property 

### is transferred bu~ the seller retains the ~itle 

### as security
. 

### for 

### the payment of the p-' 

### ~lce. b. 

### The fabrication of tangible personal property for consumers - 

# i
.- ' - 

### who furnish either directly or indirectly the materials 

# uses in the fabrication work, and 

### the furnishing, preparing or'preserving for 

### a-consideration of any tangible personal property c~hsuned on the premises of the person furnishing, 

### -1 preparing or'serving such tangible personal property*

I /

## - 15 Sale atz~itail" or "Retail Sale'' means a sale for any purpose F

### ./blther than resale 

### in the form *of tangible personal property. 16. 

### "Tangible personal property" means personal property which ma,y be' seen, weighed, measured, £el:, touched or is in any other manner perceptible tothe senses.__. 

### by this "Tre2surern ne2zs thz 'ire2suiti. of ihe Connuni~y or such person 

### -2s the Counci the duties or' the Tre2suser., 2nd nay. 

### i or'Eirial-'a~-~the ~r=asuker designares--t 

### of this t'-' - ' Gila River 

### Indi~n 1 

### design2~ss to carry out ncludc sucn 'subordinate o rarly -our: the p.rovisions

' 

### Chapter 2 

### Business Licenses.

. -. ,.-*- 

# - - . , ".,. ," 5' " . " 

### 13.201 Business Lirenscs-.% 

### - d % " e 

### . -- " 4 &-. , *- u% 

### -Allpersons, associai'ions, 

### ronpanies, firms or corporarions conducting"or engaged in any business-ss .trade wi~hin th_e Gila 

### Riuer Indian ReservatioriL~ust obtain a license from 

### the Gila 

### R"i~zi 

### Indian Community 

### and pay the,license fee provided inSection 13.207. 'The license sha'll 2uth'ori-e the licensee to transact the business or trade described in the license in the town, village or particular locality designated by the applicznt for the license. Separate licenses"shall be obtained for each branch establishment or separate business house. 13.202 APPLICATION AND 

### ISSUANCE

. . A. 

### An -appl?cationfor a., 

### 7:busjness li-ce.,nse ..shallbe submitted in wr.i.t'in'g ..to,the Tre.asur.er of the Communi.ty on 

### a Eorn appr-oved.by

. , .: . .

.
...

. . , 

### the Co:uncI~., 

### he‘ ap,plication shall include:' . . .I . . . . .. ., .

..... , '> , ' . 

### . . ... . . , , 

## - ..:..* ! 

## - ,. . , . .

. , ... ..-- 

## .. . . . .
.... . . -..-.

. . ..- 

### . . -.. ..... . . ,. ' 1 ' ,.A 

### description of th.e 

### busine~is ortrade.
. . ..!- . . , j._.. ... ... ... ., .. . . ... . ..-.... . -. , , ,. _..- -.._..-... ..-- --..-. -..->-

.--- 

### .... 

### - _---.

### ...- 2. 

### The name and addres's of the bwner os owne'rs of the business

. 

### or trade. 3. 

### The trade name if any to be used by the business or 

### trade. 4. The location at which the business or trade will be 

### located. 

### B. k 

### check, money order or cash, payable to the Gila River Indian Community, shall accompany each application in fullpayment of

. the 

### business license fee provided for under Section 207 of this ordinance.
. . 

### Upon abpro the fee,,"a 

### a form app signkti by, 

### representa val of the.application by 

### the Trea

business license shall be issued royeij by the Council. The busi-nes the Treasurer -of the Community or rive

# . 2nd the,Governor, or'his aut representative': The license shail specifica bukiness owners o business ortrade to b 

### f the business

or trade,will 

### onducted, tke name trade, and the loc conducted. suTer to 

### the s lice his auand payrnen applicant nse shall thorized d scribe the

owner 

### or at whicmh tUpon recei?t oE each a?glicatioa rhs'ireesurer shill conducc

. e 

## :

.. 

### sue? investigation 'of the applicant's business aild nor21 "- character ES -115 deems-necessary fox the pr6tectidn oE 

### t-he 'pu5lic good. 'If as a res~llit of sus'h iivestigarion; the"ap@licantls character or business_sesponsibility 

### is found 10be unsatisfactory, 

### che .T:rea.svrer s3all.-noti-Lry the-app1:i'cant that his application 

### is disapprq~ed-and that .no licens= will be issued* 

### If the ckarac-i_erand busin'ess'respQnsi'bility

### or' 'the appli-cant are fouiid 

### 'to 5e-.satisf~ctor~, 

### ;t'Ke, Treasurer shall - 

## - , endorse and deliver to tlie 'ipplicanLt'his 'license. '

. . IL . , 

### ESTIhIXTE 

### OF BUSINESS RECEIPTS 

### AS 

### B~~SIS 

## "F-OR- TAX ". - .Allap*licants for 

### B bfisin6is"li=&se or ;;neval oi a business license shall submit -,~iestimate-

### of the probable amount of taxable business which he or the person whom he represents will' transact during each o the term of the licens of business transacted any. 

### f the.nexr. e. The sta

, by such pesucceeding,thre tenent shall 'be rson inthe gre e

.-nont based ceding hs, and during

on the amount months,, if TERM 

### OF LICENSE " - A. Annu21 Business License: An annu21 business license or renel;al thereof shall be issued for beg5nning October 1 or the 2nd continuing until midnig September.
....
u. . . Short Term Business License .be issued for a period of 1 be specifically set forth o a perio da'te of d of one year approval, whi e last day of

. - \. .,.

### --



# . A short term busine ess than three months n the l5cense. 

## , or less chever is

the next

. 

### - ^sslicens



### ,. such 

### pe C. Permanent ~usiness Licenses. Businesses within the confines of an industrial park, non-profit charitable, religious of educational organizations, or businesses chartered by the Gila River Indian 

## onm mu nit^, and such other-.businessas shcifically
. .

. authorized by the Council, may be issued .permanent business 

### . . licenses. 

### 13.205. TRXNSA,CTIHG 

### BUS1NESS liTTTFIOUT 

### 'LICENSE

. . A. A person, association, company, firm or corporation conducting .'' or-enzaging inany business within the ~ila- River Indian - , . ..-. i

.. Reservation without a valid busine-ss .license-skall'l. be notified 

## s" of their liability for the business license fee and all
. . . applaicable taxes 2nd -s'fiall be -s.ent 

### a mstice 

### oE asiessnent 

### for'

.. the amount due. 'The notice.shall inf

### o'rm .the party that no
. further business may be conduct,ed o-n t'Ae Gi'la Rive-s Indian Reservation unless the party obtains a business
t - license. 

### B. If 

### a party continues to.c6nduct :o.r errgxge i:n 'a'bu-s'iness or trade without a business license, the Community may instirute .an . rarti.orf.

### int.he Gila -R;i we-T'1nd:inn 'Comm-uni ty'r6urf t.0'enj oi-n 'the activity unti1 a.business 1icknr.e

### '-is obtained. The cousr may 

## -.-

....... . . .. .-.y, .: .: I
.... ": 1'; .; 13 -.l'l
, .... ,;.; t'..

, .. . . ,:...

....... .. . . , . 

### .. ..-;.I;-

......... ..... .:.
.. ..-i :;,&.:.,;: 

### - :.-

. ,vl,.. -. , . .... .. ..... ................. -*..- .: ....'.,;.-.a- -.I-.&, S.<'...

.. ........ ... ....... 

### - . 

### - ,;.;:j?:+;..'
... . . . 

### -A. Except as provided inSubsection.3 every person or-business
. issued_or reiisued a .business -1ikense shall psy a license fee as.. . folloivs : -F*

## - * * > ,. , ~-. . < , "- 2 i - * + - *.


# .... - 1. Annual Business ~icens~ .$100.00 annually; 2. Short term Business License 

# . . $25.00 to $1~0.00; as prorated by the Treasurer.



# ... 5. Permanent Eusiness License. $100.00 at the time of initial issuance.

- B. The business license fee for members of the Gila River Indian

, ., Community and for businesses owned and operated by mem'bers of- the Gila River Indian Community shall be $5.00. ‘ - 3
. . - 1

,. .... ,. .

. . . . :. .'. : ..' ,
......

. TRADER

## 'S LICENSE F.EQUI.RED i.13.208

., _...

. . ........
... , . ..... ... .. -.

. - 

### - ... ; .:,

. ... . .

. , ,,. - . . ' .---'. '.

. . . .; " No 'busiies; license s,iall.be issued

### :to any person 

### or:. ..- bqsiness wllo 

### is required by law to obtain a federal traders license - 

### frorn the Bureau

...... of. Indian.Affai,rs.unl.ess a .v..al.idf.ed.e.ra1:traders- : .'

.... license 

### 62s "been issu,ed. ' . . . . . , ;~. . .

.,. REGULATORY 

### LICENSE If a-ny other ordinznce or law of-the GI12 River Indiqn Community requires a business licensed under this chapt~r to obtain a license or permit for regulatory purposes, no license under this chapter shall be issued unti1 th~ business has'obtained the license orpermit. \ *. 

### .....- - .

... 13.210 REVOCAT".ION OFLICENSE

, - I. -- A. Licenses 'issued under thecpravisions of this chapter 

## mGy :be
. 1 I F 

### - revoked b.y t1heTreasurer after twenty-four hours no-rice and
% r

### - hearing, for 

### any -of 

### the 

### following causes: -. 

## 4'

SF' 1. Fratid, misrepresentation 

### or incorrect statement contained

L in the application forlicense. 2. ffaud, -rnisrepresentatian or incorrect statement mad P 

### in +he course 

### or' carrying on 

### his .business. \ :

### .. '3

# . Any viol2tion oE 

### :?is orzlznnce oi 2.rly.othtr lz:.i cr ordinance
I of the Gil2 -. Ril:er lndiaq Conzuni~y. -.

.

## - 4. ~6n;ictioa of'zny criae. - , 

### -- &. 

### ._ 1 ^%- 1 ., 

### - < c .*.: 

### . 9, - . . -8, " .& 5. ~bndlctin~ businbss 

### in'an'un1ai;ful -->nanngr or in ;uch a manner as to' consritute a"breach of 'the pezce or to constitute a menace to the health, safety or generzl welfare--03: the*phbl'ic. ,-- , - +_ .a- ,<,- 3.
,I *. 

### - ,,>1 

## - -- > - I 'r , ..l I 

### -.- NO~~C? 

## 03 t$= Iiear:hg" for'revocation of 

### a liFense shall be g by the"T-reasu~er. in'writing,. settilg _forth2peciEically- the grounds of tornplaiLtT"ind the'tine and pace oE hering. Such Noti.ce shall be mailed t~ the licensee at

### his last knoi~n add at least'-f

### arty-eight hours prior to-:the dare set 

### f~r hearing shall be delivered 

### by a police officer in the sane manner as sunmons at least forty-eight hours prior to the date set for iven

ress 

## , or a hearing.

-. .pre'i- 3. LEVY 

### DF TAXES. 30 1 TAPiGIBLE PERSOSAL PROPERTY cnl g wilect thin 

### r le such

Pro There islevied and there shall be ed a privilege the Gila River upon ev*eryperson engaging or continuin i-anReservation int'he buslness of selli gi ble personal property'whatever -at reta an amount equal t~ four percent of the g 

### ss income of the business. j,
.. tax Ind

. tan at ;. g

### ro 1.

, . . .. . -

, .. - 13. ~sing any"- tax being levied ceeds of -Sale'or ..,

In addition to the tax levied byesection13.301 there is levied and there shall be collected a privilege tax upon every person engaging or continuing within the Gila River Indian Reservation in the business of selling alcoholic beverages or tobacco ,pr~ducts at retail, such tax being levied at an amount equal to two percent of the gross proceeds of sale or gross income of the business Erom such szles. 'MINING,SERVICES, COXTRACTING 

## - .- e is levied and*there shallbe by the amount or "volume of busicollected 

# 4 T'her tax measured ness or 

### cphm transac,ted by persons on account ~f their activitieshithi-n. the Gila River Ind'ian Reservation,' and t~ be measured by 

### the gross gryceeds of sales 

### sr g3~5s 'inc0m.e 

### ~f persbnsa, whetherqderived from within the Reservai'ion o'r from without, and a11 of said gross proceeds-.r~f'sale or gross inc~ne shall be used to measure 

### the fax inaccoqffance with the following schedule: F' At a-n amount 

### equal proceeds of sale or o.?e and one-h ross income fi ntinuing withialE percent oE om the businessthe 

### gross upon ..e,ver Dn 

### in the \ 

### n the Resesvati person engaging or following business:* 1. iining, quarrying, snelring or producing for sale, prof

### ir or comercia1 use, zny oil, natural 602s; liiidsione; sand, gravel, copper, !old, silver or other-nineral pi~dL~i, compound or combination oE mineral ~TO~UC~S; or felling, producing or preparing 1;ood timber ~r~any~prodgct of the

I * Eorest for sale', proEit7 DT co$n$rcial use:, i__, " I- '" 3. ' j,

. . 2. Transmitting local or long aistance kess,~les: or - ' conversations by telephone or radio'fron'one poinr within the Reservation to any other point within the-Feservation, , or thcrStateofArizona,

.. includin>- , 

### 'iroif incoHederi:<ed from tolls, su'bscrfptions,-services and-Icasebf2gqiupment* *. '. . 4~ - . , ? " . 

### .< r. 3. - 8ob printini, engraving, tmbos'sin3 an8 cbpying, advertising by billboards, direct-mail, radio or 

### by any'means - calculated to appeal to prospective purch2sers; . .

. . 

### -. 4. Operating or conducxing theaters, movies, operas, sho\:s of any type or nsture, e x n i b i t i o n s , concers, carniv2ls, circuses, horsesrables, anusenent parks, menageries, gold courses, golf driving ranges, fairs, races, contests, games, billard and pool parlors and bowing allkys, public dances, dance hzlls, boxing matches, and any business charging admission fees for exhibition amusement or instruction, other than projects of bona fide religious or

.. educati~nal institutioni conducted for religious or 1' '



### ... education21 purposes. o -. 

## . . . 

### -
, . -r

## - /

.. 5. L~asinp, or renting for a consideration theq.use.or occupancy 

# ,:. - of real property, including any improvements, rights or . .;.: . interests in 

### such property, except that -this subsection shall not apply to the Gila Rive.r Indian Community, or any . cooperation or entity of which it is the owner,, eiiesin whole or 

### in part. 

### An amount equal to two percent of the gross proceeds of sale $orgross income frbm the bu.siness~upon ;very person engaging or continuing within 

### tbe Reservation in rhe business' or' prime contraczing, but the originalcost of ' land sold as pert of any. conrracting project,.and an amount equal to thirty-five percent nf gi-DSs-proceeds -of sale or

. gross income remaining after tion of the original cost d shell not 

### be such tax. ., 

### 'The thirty-five percent standard exebptionprovided is 

### in ligu of all exernpti~n<fos costs"bnd expenses direct, 'indirect and ,shop labor employed 

### inc~nstruc improvements, repairs or-demolition&s well as payments to subcontractors for such WOT%. ,F. 3. The 

### tax leyied in this subsection shall be effective 

### on and zfter the effective date of this sectipn, and shall apply ~nly to contracts entered into aftex ,that date. 

### In the. absence of evidence to the contrary, 

### as judged by theTrezsures, it.shall be presuned-.that every contrect under which const-i~ciion isbegun ~Eter the 'effective date of shis secrion shall ha~e beenFer.ieredinto aftcr thai.dete

7

### .. . 

## - _' -- - ...

# . * 

### - -5- L . * "-

~ 

## ."

~ ' Eveiy person engaging 

### in 2 coniractiilg ac<ivity, shall be 

### cons id ere^ to be a prime conirac~or for tax purposes, 

### . unless it is,denonstr2red *to.. rhe rezsonable-satisfaction - -, f~

- the ~rea'surer,:thatsuch person 

### is not a*pfine contractor. Owner-builders shall not.be-liable for, 

### thg 'tax imposed 

### by this''s~ul5serti~n vith ses?ect to-improvencnts construciid them for their-own use.,. or for rental pdiposes, and 

### they slla"l1be' cbnsidered as retail purchasers*;~S~-iiaterial? * purchased and incorporated into such inprovdments. of'



### 6. , Every.personL~ubject to the,tex imposed 

### in this subsection.

"'shall bk allo\;ed as a "deductionfrom gross income or gross proceeds of sales the amount of transaction privilege tax collect-ed, provided that, amount is.separately stated in the accounts, books and records of the person taxed and in a written statement given to the purchaser. 13.304 

### BASTS FOR 

### TAXATION USDER CERTAIN CONDITIONS
- A. 

### In ditermining value as applied t.0 sales from onk person to another person, or other 

### circumstances where. "Lie relation between the buyer.,and seller ihs such .that -the-gross proceeds
. .' from the sale are not-indicative o.f the true value of the subject matter of the sale, the Treasurer shall 'determine the 'value upon which the tax shall be based, corresbonding as nearly 'as possible to the gross proceeds from 

### txe sale 

### of -similar products of like quality or character by bfhers where no common interest exists between the buyer and seller, but otherwise under similar circumstances and conditions. ' 

### B. For the purpose of computing the taxes imposed by this chapter "conditional or time sales," shall be treated as credit sales and the tax shall be based only upon the amounts received under such security agreement, but if the seller transfers his interest in such agreement to a Shisd person, he shall pay an amount based upon the full s-ale price of the commodity, unless a record 

### is kept oE payne 

### s thereefter made on the contract 

### in such a manner that .the reasure;r may 

### at all .times 2scestai.n from 

# 7 the records of the, 'sel 

### er The amount paid' thereon 

### by the , purchaser, 

### If at 

### any .time, the./Treasurer cannot so asce-rtainthe amount paid thereofi., the 

### tax 

## shall be computed to include any



### .. amount's .nDt 

### shoru-~ 

### tk be p'aid,bf. the records 

### sf the seller 

### t~ the satisfaction of fhe Treasur 

### r, 

## - 

# 8. I 15.305 RE~AIL SALES A&IVIT-IES EVC~PTEDThe folloving retail sales activities are exempted from taxation under Section 301: 

### ..

### Szles of tangible pzrsoaal pro?erc); -. 

### to a 7trsDrl koiti~ij 2 

### business license far

### _er,s2zinz. 

### in or-conringing 

### in ihe 

### bus of 

### conriacting when rirc properz-y* sn 

### sold 

### is incorpoia~ed falricated by-the conGrEcror latozanystructure, project, Zevelopnent or improrpe~enc iil 

### r'ullfillnent of 

### a conrr2ct



### . -. 

### therefore taxable ur?dtr Section 13.333 

### 3: 

# :

. . * I . -. '.

< .I / " 

### Sales of 

### tSngible personal property sad=,direcrly

### -ra rne

L 

### S~at es.~ouefnnent, 

### its departzencs or agehciek-. iness

Unired

Sales of tangible personal property to manufacturers, modifiers or assemblers where such 

### property directly enters into and becomes an ingredient or 

### component part of any manufactured, fabricated or processed article, substance or connodity for s~le in the regular course of businessServices provided in connection with retail sales, if invoices - 

### to the custome.r, sales tickets,?cash register.tapes, and all other business records show separate charges for such services, but.thise-uenpti'on .shall a-pply only'where such service 

### isnot customarilv included in 

### the retail sale itself and where such

. XI 

### service isnot an essent;h~ alemenr 

### in the rtail 

### sale itself, ' . 

### and no deducti~d~shall'be allowed for fabrication labor of retail items sold.
. .. . - . . -. 

### Sales of tangible, personal property made River Indi

### an Communri.ty, 

### its departments, directly agencies the Gila enterprises Sales of articles usaed condiment, or articles articles are sold by p 

### sellers, peddlars or obusiness

### by human beings -for food, of jewelry, craftwork or ersons acting as'

### traveling therwise without an establ dr art ink o

### r re ts, ace whe rchan ed 

### pl such fo~d

.

### of me ish Sales sf electricity and warer. 

# - 1 

### Sales -t~ 

### non-resi 25 pf the 

### P.eservat5on 

### for use outside the 

### Res.erCa~ion when vendor'ships or 

### delivers the tangible , 

### personal property t 

### of the Re.servation. the purpo5.e. of ' 

### this e:r,emprion7 an-y persnn engaging or'conti-nuing in-the"-'

. 

### business t~ 

### which tbsex/emption is 

### applicable, shallmaintain and 

### keep a~counting rr%?ds or'books indicating separete

### ly t6e gross proceeds of sai of tangible personal property or the gross income from sa'les of tangiblepersonal property which occur outside the ~eservatibn, and if not 

### somaintained the tax to be 

### imposed will 

### be upon the total of s u c h p e r s o n ' s ,gross proce-eds of sale or 

### gross-income.,. 

### J *~hh s>la:o~ =rugs on'?ha presiciiptionof nrrijsr of 

### ihe medical; 

### dental: br,:veterinarY profession 'wbo 

### is licensed'
. *, .5yr9av - + 

### .- to, adninisrer such:dr~gs":*

### '-:,

. ,* ' 

### -. cb,

. ,k7 . )-*;" ,,:\ A - * 2 .z*<. .i 1. I '*l. 46-
I -I .

## - 1.- 

### . e , 

### - " * - i *
, ru 

## . ..: , r v. 

### X. The saie OE-S~OC~S a~h'b'orids. ..- y -, .- 

### . Sales oE motor fuel or: use fuel upon ;ihich a t2x 

### is paid to the State of Arizona under the provisions of A.R.S-Y- 25-$501 et. sea,. or,

## 4,;R.S. 28~1551 

## ,,e;,-seq. 

### .,-z3 " c - 4. - . .&: -

### ., C" j*?$ -'P - -r + *- ., , ,& . , ,,*I ,? .-.

### . . .'*. 

### .,

# . --Y .",% -" ,-T P. A * Sales-
.-,.,.,. , of=ma&iinerr -.,-.- ,-?~'<~~~~nent-ised, diiectly iri-nahufacturiiig, , 

### proce~sihg*cfabri;ati'ng;" 3,.. .I*-I job 

### prin;iig; .. .

### - tefining'or 

### . -, 

### .n6tilluigiial

. opera;hns :+-- 

# - ,., '*. ' - ,. = . - ir * - . -+ ,.-- 8. * . :'. 4,". 

### - . . . 

### -."- lit ,. &" - 4 

### . * -, >* rL, 

### . .. 

### . . ~ales'ofma;hiniry' orequipm men^= used dii=ctly intheprbcesf -of extracting eres or minerals from the earth i ,f~r *I". .co~mercial

. ' purposes, including equipment'reqCifr'ed'-:'to preparc

### t5e materials for extraction and the handling,loading or transportation of - such extracted materials to the- suiEacc; --"'Miningl"^includes - underground, surface and open-pit operations

### ..- for + 

### .the ~xtraction of or-es and mineials, kl . 0. sales 

### GE tangible personal.property

# cons is ti^^ *of machinery, ' equipment or transmiss'ion lines usid directly'in*the"production or trapsmission of ele~irical'~ofi$r,, but =notincluding

. 

## . distri'bution and, in.addition;. tqansforners and control

....... equipment used at transmission substation sites.

. , 'c -. ..

. 

# . Sales of tangible personal property'by a *e;son without a ritpil . A. 4 . I outlet or place of business on the G.ila River Indian Reservation

. .. .-- . .when such property 

### is delivered directlyufrom-thelocation--.,.. .a_---.

outside the Reservation to the purchaser at a'location within the P,e.servation. -
I ./ .< 

### Q. Sales 

### bf rangible pars~nal property by a church or charitable organization.
, , ". 13.306 GENERAL EXE?:IPTIONS ". The foliowin< shall not be subject td taxatioil under this chapter. :

. s / Any -b-Lsiness; calling, profession or 

### occupation where the A /gen era1 law of the United States precl'udes the levying of such a



### F tax.
+ 

## - I 

### B. ~aled in interstite-or foreign iornmerce when prohibited 

### f~om 'beipg so taxed by-the Constit~ition or general laws of theUnited ~tpte's. 

### - -- , 

### . . 

## . F-' C. Professional services, instruction and other services not connected-with the making of retail sales: 

### \.



### ..- , -.- I \

. . -1,- *.
. .

. , 13-17
. -

### ..

.. _. 

## ... 

### ..'.,,.

.. 

# . -_-..

. -. . . : ,...

### '..-

. - 1

### .-".

..-.

### - -. . ..

## .,l'. , ?.-,:,:- 

### .= -. .- . , -: .. . .". 

### +... .\.,.'...

### D

## . ine purchase ?f-. contreccing or

### 7~e.r_yi~~s. ,by .?he Si12;?iyer+ Icdieil - < ~orinuni'r~. Thi

### s-,ex,er.? t> on 

### s$ril iot-.appklyt 9 an).: -entity;'. 

### 1. coryd-razion or enter,rise of ;he Coziilunit>r' :tihi'ch 

### has'its- ir;n '- governing body 

### or board, or'

### is othtr:;ise -ad;;linis~ered apart Eron the Tribal Adninistracion, excepc ;he seven Ilistricts of -the

..A".. ~\ -, # 1 

### . . Comrnuni-ty

# .

. "., 3.:- .3 

### . . -.
~ "- .,. L - 13.3dq ' . DEDUC~~O;.~ 

### ..

### - <-

## - . + *, ?. A

.... -? 

### - - ".. I r >i * ",.
.... .- I -I., .'Tt % ; -, .., - 7 

### ".. 

## . , ''4 ' -. ? s - "_ ..r7 In any c~se' uhere sales activities taxabld-~nder'te;tion ' 13.301 s,sz13,$-Q2_zre also-taxed&under ,the.,prokrisio.ns ,o.f.Arizona ; Fievised St=tu+ks, Title-42 

### ;Chap~er-8.- 

### qf*2fty :o$hel":fr&nsarr>>n-. = privi~1eg.e- tax inposed by fhe State of ~~rizoria 

### ,--a"dedu~tioh*&~ual. to fifty percent of such sales may be i2ken \$hen computing th'e-'fax
.. liability 

### - -..under , Section" l3$301and Section 13.302 &ofthis iitle.

. -< 

### . . . .~ -0- t . - 

## - -. Chapter 4.
. - REAL 

# ESTATE'TRLNSPER~TX~. ! 2.



## . .,

# ' ,$'%

. A: " 

### -. il 1 13.401 

### REAL 

## ESTATE TRANSFER

## T.Cx ,. -9. There is leviea and there 'shall'%e collected 

### a real estate

## - transfer tax to be equal to thir~y ~ercent 'of the value oE any real*prqperty sold Drtransf shall be 'paid buyer, exse-pt upon as securi loca erre and that ty-f ed-i;ithin the ~iia for" consideration hall be the legal 

### r the .proce&lls

### paid t 

### r the ?ayneRiyer in any espons q the nt oE tax levied by this,section shall not ap ' '. 

### -- Leases for eas,ements of real property,

. % -- length of term. - , L ,+ . 

### . , . , Indian Reservation

way ibil 5ell

## . This tax ity of t:he, er may be'acted tax.

.. I. ply to:

. . regaialess ,.

, .

-. . of the

... .. - -. 2. A deed, patient or contract for sale or transfer'of real property inwhich the Gila River Indian Community isnamed grantor or grantee. 3. Land exchznges when all land involved 

### is located within the Giia River Indian Reservation and -owned 

### 5y ?be' Gila River Indian Community oiheld in trust by the United Sxates. 4. A deed, pate~~t or contract for sale or transfer of re'al property when 

## the grantor and grantee.are b~th members or' .
.- .< .
.... 

### the 

### Gila River Indian Communi

### ty. - - 

# :. ;

### . . -. ,I . . .

. C For purposes of this chapter real estate 

### or real property shall



### . not include leasehold interests 

### in.or inyr~vements located an 

### --. . 'land 

### ,oun.ed intrust by-fhe.llnited States'for 

### the benefit 

### qf individuals or the Gila River Indian Community. I 

### D. Placing an encumbrance on real property, either by mor-tagage nr otherwiie, shzl.1 

### be co.nsidered 

### a tontract of sale, and the f~reclosure or sale on the mortgage or encumbrance 

### shall be considered a sale Dr transfer taxable under this chapter. The 

### 1 tax shall be in addition to any money already paid undc

### r the
... 

### ...... I. - :I

.... ...:.
..... .:.:..:
... :. * ..,,-

### . , :-; . , :.?:+:;., . .. ...... . .....- ; :,-,-- I1....;;.;'.'%._* 

### . , ' ! . ,-.. ...... . . ... ............. . 

### - --' .a ' -,.,: . J:,..,--::..,;.'2.:.:;yrrr~:...
,._... .. 

### ... . .. . . . .. 

### - . 

# - - A'.:-,,< .... .... ... 'I... 

### - .<!

### 13.402 RECORDS 

### 1%- 

# is,, the, 

### dut,~ 

### pfz e.Ire '. 

### ry,*I.

### p-erson e%ngqgingz;+n.,a -sale purchase of 

### land within the

### 4eservation to keep znd'_~re<e miniinurn 

### *$of ~bbree: 

### years; .sul~ble_ xeco~ds o$?,the., 

### purch,ase,gr.i

### cfj,,~ ,

### . -- , 

### value and appr.aisal~.:a=o.ncerni-ng,.the* 

### prop:er"ty:::~+- 

### .Such.r.eco~d.s shall be made available to the Treasurer upon request.



### -. I- .. -3 , 

### B. ~ll- 

### persbns selling 

### br buying property within the ~ila 

### River Indian -Reservation shall repDrs the same .or purchase to the 

### Treisurer. The report shall .be in writ-ing and 

### shall includ~ co~ies of 

### ail bills of 

### szle, deed, contracts or other documents concerning the transaction. Such reporis shall day t'he ticle andYor p~ssession of ?he 

### -property , >- . to 

### thk buyer-: If 

### the in this

.

### seller

tax sha 

### respons buyer



### chap shall 11 

### no ible, of ter

be t be

0

### r be due on the is 

### trans-f-erred the propert'y does not ~ay 

### the tax provided for wi

### t,hin 

### five-days of 

### the gurchzse date, the considered responsible for 

### the payment of the

2ffected by the seller's being jointly by 

### the sellers.partial'.payment of tne tax.ORDINANCE GR-08-96 AMENDMENTTOJIT*'~~, CHAPTER 3,SECTION 13.302

### -TAX ONTHE SALE

### d~ T~BACCO PRODUCTS '& .. . -,,".:,, " ->i':f >. ,. -1 . " , .-%". 2, ." -* . : ."J" > . 5,-
.. * THEGILA RIVERINDIAN COMMUNITY~COUNCILHEREBY ENACTSINTO'ORDINANCE THEJOCLOWING 

### AMENDMENTS :, + * TO THEGILARIVER YNDIA~ COMMUN~ CODE,TITLE 73,

## CHAPTER 3,SECTION ~13.302 12 . ?*. 

## ..- 73.302 ALCOHOLANDTOBACCO 4. A Tobacco,Taxand Health Care Fund isestablished in the CommunityBudget. The Fundshallconsist of allrevenues deposited p;rsuant ti 'Sqcki6?'l 3.302 2, love. The Community Treasurer shdlldepositall rnonieSreceivedunderthis Section:13.202 inti, thisfund. Moniesdepo&ed intothisFundshall beused for health promotion, prevention, wellness, andhealthcare programs and projects, including educatiunal programs for the Communityshowingthe harmfuleffects ofsmoking. These communitybasedprograms and projectsshouid include componenfs designed to d7scourage tobacco useamongminorsinparticular esw e l l a samongthe general Communth/ membersh~p. Monies inthe Fundmayalso beusedtosupport pmgrams and projects tha; will assist adults and children who suffer from health problems caused by smoking. Allocation ofmonies fromlheTobacco Tax and-~ealth Care.Fund shall be determined bythsCommunity Council. 'Appl~cations foFmonies from the Tobacco Tax and Health Care Fund shall be made tothe Community Council's Health and Social Standing Committee, which shall establish Guidelines for applications, review applications, and provide recommendations on funding to the Community Council. - - "c ',All provisions sat forth inTax onthe Sate ofTobacco Products Ordinance GR-08-34, andattached amenamsnts thereto, ' d~ffering fromthe above identified Sections and Sub-Sections, are hereby rescinded.

Pursuanr to authority contained InArticle XV, Section 1, (a], (71, (S), (1

81,(b), (8). (1

01, and Section 4 oftheamended Constitution and eylawsofthe Gila River Indian Community, ratified bytheTribe January 22, 1960and approvedbyihe Secretary of the Interior on March 17, 1960,the forego~ng Resolutionwas adopted this

### 6thday of November, 1996,ai a Fiegular Community Council Meeting held inDistrict #3.Sacaton, Arizona, at which a quorum of

### 15 memberswere present bya vote of_15 FOR;Q OPPOSE; ABSTAIN; 

### 1ABSENT; 

### 1VACANCY.
GILA RIVER INDIAN COMMUNITY

ATTEST:

### ORDINANCE GR-06&3d

,. ,

### .' i":. . . 1 

### -
. , ... . . , : ::

: ..


### the business-..o.fselling al.coholicbevsrages 

### or, tobacco products at 

### etai'l;l>.l:'j.lsu~h~~~~tax~,
.?k.irig 

### a-evi.ed,on.-the

..sale-

### of-.tobacco.products the ,,f. bl,>wLng amounf-=,:''l'.:'.I.?: "..- .., . 

### . *.. .,. A. On 

### each cigarette, 2 cents. E. On 

### smoking tobacco, 

### snuff, fine cut 

### chewing tobacc,o, 

### cut and 

### granulated tobacco, snorts and 

### refuse of 

### fine cut chewing tobacco, and 

### refuse, 

### scraps, cL%p@%ngs, cutthgs. 

### and sweepings 

### of tobacco, excluding tobacco powder or tobacco products used exclusively 

### for a~iciiltural, 

### horticultural or 

### religious 

### purposes 

### and unf t 

### for 

### human
---. -- cogsumpt-ioqi-4.3-cents .per ounce 

### or-ma 

### -or fraction thereof. C. On 

### ell cavsndish, 

### plug 

### or twi~t'tobac~o, 

### I.l,.cen 

# 2s 

### peryounce 

### or fractional part thereof, 

### 4' D. On each twenty small cigars or fractional p&t thereof 

### weighing. not more than 

### three pounds per thousznd, 8.9 cents.
*.

## -GILA 

### RIVER INDIAN COMMUNITY ORDINANCE GR-06-9 4 PAGE 2 OF 2



### E. ,On

### cigars of 

### all descriptions except those 

### included in '

## - pafag?&$$ ' 4 

### dbove;~qade ..of 

### ,tabacco 

### or1.-any substitute theref

### or, if 

### manuf.a=$ured 

### f 

## s":r;&E&n at 

### not,!&~$g 'tb&&' 5!El' - '*', "-".* ..c,+ & "k? , .,fit*. \ +: cenks ;each, 4

# . p cents 

### on 

### each thr=e- 

### -?zxgar&f; 

### cE6t 553 <A;+:d ?:-T : y ?iUh-'.'yh .ig ,hi :&. " + 

# "
;-

### rna~cfur&a;b& 

### rega& -each, 4.4
I .-A*$ ,", k?.-* 

### " ::

# ,=zSS ?&"'&=ch2rPga~+3 

### and su~a,~t=>emg'~e~~.ea~.o~ the: 

# > -
u 

### - +...&I* **I A*.?". 

### --.. sale of alcoholic beverages 

### a$?"nrim&un% equa9 %& 

### 's'ix3:'r;-? :i; 

### percent of the gross proceeds of sale 

### or gross income of ': %-: 

### the business 

### from such 

### sales.

61.- . ." 7. 

### - .a " 

### ..

### _-. 3. The 

### effective date of this ordinance 1s-~overnber '28, 1994-

. - ." > -1 

### - .--a- 4. CE~TI~ICATI~N.



### ... 

### ~ursuaht- to authority contained 

### inArtjcle

## -m.,- section 1,

### '(a.)

## ,.(2')

## , (9), (123, r193, (b), :(3$, (53, (BJ,> and ~ection+'4 of 

### tlie':amended Constitution and 

### Bylaws of the 

### ~Lla River 1nti'ian 

### Community, ratifia
a 

### by- the- Tribe ~anuary- 22, 1960 and approved 'by

### - the Secretary of the Interior, 

### on March "17;., l"96d', 

### the forego5ng Ordinance

### was adopted this 

### 7thday of 

### DECEMBER;-^^^^ 

### ;- at'a' REgular; - - 

### Community Council Meeting 

### held in

### District #3, SACATON-, AF.IZONA, 

### at which a 

### quorum of 

### 13 members wers 'present --by 

### a -VQ~S of: 

### 12 FOR; 0 

### OPPOSE; 

### "-1 ABSTAIN; 

### 4ABSENT; 

### 2 VACANCY

# ., - -. . 

### . ... - 

### -.- - -- .I GILR

### RIVER 

### INDIANCOMMLRUTY
*i *. - -- 

### / V ATTEST :

### . 

### .. - 

### GILA RIVER INDIM COMMUNITF

, I F. < ORDINANCE NO. 0 j -89 '* ' >.. . ,.. 4N ANENDPENT TO TITLE 13

## ,. CHAPTER 111, SECTION 307, 302, AND 303 LEVYING TAX ON

~LES, ON 

### THE SALE.DFdllLCDHOLICBEVEWGES, .ON m,SALE
I -eic . DF*TOBACCO



### . -- ", @., .,PRODUCTS, AND ON TXE BUSINESS OF PRIME 

### CONTRACTING. " *

cY"': + *. ,

### -* 37- 5, "- ?'. 1 .b THE GILA RIVER .INDIAN COMMUNITY COUNCIL HEREBY

## EN~ACTS THE'FoLLOWING AbENDMENTS 

### TO SECTION 301 AND' 3~2- OF'THE COL;MUNITY TAXATIQN CODE: 

### - r 

## - ., 

### . -I w 1'. 

## - " , 

# _ -I m- 

### -. ,L , < 

## - .

## - .. 

### . 

### - . ,* ( 1

# . Section 13.301,.. Tqngible Personal Property: *.+,>- +,, - " % ,I c*b* 2:-1CL A.d? *.r C?.' " 

## ..--,- -* a,. * 1". --*,<\*;A*, *v---:. - <?

## - c u", - * -...."-T .-a*. c,- ,-"> * ": * -) 'P* -- '-+-:,u,, , Therg i~, levied and there shall be collected -a ~ri-vilege t&-upon,-eve,r~ ,,,y; '- , person engagirigk;$r; c~qtinu~ng-x5~hin the +.la .A

### ....-.lrl:;i _,-.I, - ~i.i~r..~ndian,~,~~~~r~a.t~~~ ,$ 

### -. in the business of selling or liaking aGy "t'angibld+personal proper;t$%~Ra$fi?<e?~'d& such

### ..La%.;$; '+ being levied at an amount equal to two pe;ceiit'.of .The-g~~~s~~praoc.eed~S~'o.f .g+e Or gr<$??:;.... .,. income 05 the business; Provided; however, that the gross proceeds of or gross income ,a*& id 

## :"

, I j" .,. from the sales of foudslare,. =empt +< from the said ,priviletgetax- *- 

### ----*=:27 +.- +*.$ 

### . ,:?Z.:,;-: .>,b,'u- -:-.: - -. V" I- ...__ 

### :. - . -+.C 3,- 

### .."-. ^ 2. Section 13.302, Alcohol and Tobacco: -1 i . w . " 1n.addi.tion to the tax lev?&d by section 301 there is levied and*tEerei- -,- shall be collected a privilege taxubon every person engaging-or conrinuing:urth, the.~ila River Indian ~esem.ation in thebusiness 

### if selling alcoholic beverages or tobacco products atretzil, such taxbeing.levies on the sale of tobacco iroaucts at4 an amount eqxal to tiio percent of the grdss geocigds of sale or"gr6rsincnme.pf the business ' from such sales, and such tax b;eing ldvied on the sale of alcoholic beverages'2t"an amount equal .to six percent of the gross proceeds of sale or gross i"n&me 

### 03 the * business from such sales. q A, %

### . 'e

. , / 

### 5. Section 13.303. Mining, ~ervi=es, Contracting: 13.303 B. 1

## . An amount equal to .three percent of the gross proceeds of sale 'or gross income from the business llpon eyer7 engaging orcontinuing nithin the Reservation in the business of prime contrar;tiGg, but_tfie,;original cost or' land sold as part of any contracting 5rojert, and an *amountequal to;thiriy-f ive percent Of., ,' gross proceeds ,of 

## sale or gross inrolne remaining afterdeducti? 

## <qfthe orig'inal cost of such land, shall not be subject to such tax. 

### . .+ ..> . 4. No waiver of .mytax provided fa 2nd described iii tnis Title shall be granted tD *-., any person. .I
s.



### ., 

### -. CZRTIF

### I CATION
,. d :< 

## - I Pursuant to authority contained 

### -in 

# v, section I(b) 2, 5. 8 & Section of the amended Constitution and Bylaws Gila River Indian Community ratified by the Tribe, January 22, 1960, and the Interior on March 17, 1960, the fore&ing Drdinance of October 

### , 1989, at a Regulzr coiincil &<ttug hold 

### , Arizona, at which a quorum of 

### 3 members were present 

## - 0 ABSTAIN: 

## - 8 ABSENT: 

## - 0 VACANCY: 

## 1 CHAIRING. F+- > A. A person who possesses alcoholic beverages 

### ii any t~e or'"container exce-t where authorized cr licensed by the Cornicy Council in any Community buildink'or structure rormnirs a ~ublic ofEense. A -Community builBing for the'purpose of -this *ordinance,_isL aoy ibuilding, or any pari thereof

## ,,toPlzlclu8e the buildins ar str~crure or"chk land surruunding. the, 

### .building. 

## . Tgis .prohibirion also inc+es 

### Gyland area unirh has 

### . been s$ecifir~lly designaxed for Cammunlty+act*it%s. '

.k *". ' >, " 

### - (i R 

### .. . -, B. Any person violating this Paragra* A of tlis Section shall be subject to a fine not to exceed-S300.M. ' -

### -

-. *s CERTIFIC.4TIO8 

## .."

.

### . 

## - Pursuant to.-Authoricy cbntained in'Arti:le 

## Xk, section 1 *(a> (13) and 71, and section:

### 4 ~5 the 'amendoLd Con=Lirurion-and 5yJ2ws 

### nf fhe Gila 'River Indian Camriityratified

### %Y the Tribe, ~afiuar~ 27, 1960, and dpproved by cne Secrctarj ~f the Interior, Yarch 17, 1960, the foregoing Ordinance was adopt.=d this 21 day or' 

### December 

## , -19 88, -ata Regular Council 

# - - meeting held in~isrricf 

### #3*, Sacarsn 

### ,A~izona at which a quorum of members were ?resent byavote of 10 

## -FOR: 

## - OPPCSE: Jl- &ST-UN: 7ABSEXT : 0 VACANCY. 

### - 

## - -

.. . i... . . ,

### -...
..

, , . . < i:..

. . 

### ATTEST: 

### , :

### GILA RIVER INDIAN COMMUNITY ORDINANCE 

### GR- 01 

# -83 

### 'i WHEREAS, Ordinaace #14-73 legalized the possession of alcoholic beverages within the Gila River Indian Reservation; and

. VlHEREAS, 

### Ordinance t23-76 

### of the Gila River Indian Cornunity 

### was adopted on August 4, 1976, 

### to regulate the sale 

### and consumption of spirituous liquor within the Gila River Indian Reservation; -and WHEREAS, Such Ordinance required any person selling liquor to obtain all necessary federal, state and tribal licenses; and WHEREAS, Recent court decisions have ruled that state licenses are not required; and WHEREAS, The 

### attached Ordinance Gii- 

### 01-83, Title 14 of the Gila River Indian Community Code combines the 

### provisions of Ordinances #14-73 and #23-76, and 

### removes the r2quirements of 

### state license; and WHEREAS, Certain areas of 

### the north-central part of the Reservation are highly sui~able for economic development and it 

### is desirable that the Council have exclusive control over the 

### grapting of liquor licenses 

### in such arezs; and B 

### -: U~~EREAS, Ordinance. GR-01 

### -83 gives rhe Council such authority. THEREFORE, BE 

### IT ENACTZD that Ordinance GR- 01-83, 

### designated as Title 14, Alcoholic Beverages, 

### is hereby enacted, and ordinance #14-73 

### and Ordinance #23-76 

### are hereby rescinded. CERTIFICATION 

## ------------- Pursuant ro authority contained 

### in Article 

### XV, Section l[b] 3, 4, 5, 8, 10, 

### of the amended Constitution and Bylaws or' 

### the Gila River Indkan Community ratified by 

### rhe Tribe, January 22, 

### 1960, 

### and approved by 

### the Secretary of 

### the Interior 

### on March 17, 

### 1960, and

- - 

### foregoing res~lution was. adopted this 3rd 

### day of E~KUPKY- r 

### 1983, t 

### 5 REGULAR Council meeting, held 

### inDistrict Three, Sacaton, bri;o&, a.t which a quorum of 12 

### members were present by a 

### vote of @ FOR, 0 

### OPPOSE, 0 

### ABSTAIN, 5 

### ABSENT, 

### n VACANCY. 

### GILA 

### RIVER IND1.U COMMUNITY



### ATTEST : 

### . .