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-other form 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 or his 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 GROSS P.ECEIPTS ARE TAXABLE 

. A. For the purpose of the pr.0pe.r administration of.thi.s. . +*. . ,,:;title and . , 

, 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,ished by 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 beupon the 3erson1.~ho made it, 

unless such person',s'nall have 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 

re turn 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' Eile returns and pay his sax .... . :..' ,. 

I .. either on a c~ashreteipts or accrual 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. ... . ., 

-. . ... 

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

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 

-i accessible' 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- taxpiyer becomes 

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 on f u'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 this title', 'if 'not reboried 

date -s~ecifi&d -by this chanter. shall cons~it 

p~~periy of any person liable lor the tax. 

c Trea*surer s 

st known mail 

ch notice may 

nbucted. The 

hall give writte-n not 

ing address by' certiE 

ice to the tzxpayer at his 

be sent to the addre 

written notice shall 

11 enforce a lien on the subject p 

re>orts and pays all 

and inzerest due und 

rhe tax past due including any penal ties 

er this chapter,. or groiri.des dsatisfac 

surer that no taxes are, due, within a 

service or receipt of said ~iritten no 

tory 

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 in order 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 at wh'ich the business is . . 

conducted. The "Notice of Claim of Lien" shal'l c6ntain the 

f 01 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%e amount 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;e tkt :::at io ~r:nz 22 ;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*sei of this title =. the iota1 2iiiountLof gross i'ico$i,+ " . . 

gro'ss.. receipts, or grpss prc*ceds of s21es s'nai? be. deemed ro ke %-. 

the anoun'r- ~ecei\~ea*,-.srclusive ofthe taxes: imposed by Chapre? 3 As . 

of this titlc", 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 !'resalet1 or : . . . ,: ... 'E .... for "payments to subcontractorsIf shall not take such deducti~ns l-:.,.:.., 

.... 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 title fails 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 .to be in possessian of . facts.or information pertinant to the su3ject of inquiry, .which oath ', r1 

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-easurer has reached a decision as to 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:noiicZ the 

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 f ollqving 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 pro test. . , 

Court- action slali b6-iaken "within sixty 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'taxpayer under -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 as indicated in Section 

13.116, su=h hearing shall normally be held in some suitxble room in 

the princip-a1 off ice of the 'Gila River 1ndian onnu nun it-y. However, 

the ~rsasurer may. ch~ose "anoth7ef suitable 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 to all 

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 or release *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 +-hearing the taxpayer or his_ authorized' ientative may 

present any evidence he deems appropria$e to the i or questi~~n-5 

under cons ideration. 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. the Tre.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 or to 

train the enforcenerisz 05: 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-enpweredf t@ -tbifienie"ac?idn iri th&,''~il2_ ,< ' 

R%.ve= lndian. Community Court orAariy*6the? cdurt 'of "Gn;kxt.nt 

jurisdi t-tl-on to'"co.llec.t- 'tax., pknalfi es' 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 tAo pay 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-cer or 'agent of any - .- 

company or corporation to fail or refuse to make the retprns and 

to pay the tax provided to be made 3y the provis-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, .or any .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 off gnse and -shill beZ'fined in an 

am~uht not. 'to e2ce.edsfive hundretl' dollzrs or be .imprisoned4 iDr a 

period .not rxceeding&-ninety days, or boy 2 for' each. offense; . and th-e -C~mm,unity may inszitute s~~ch*zivi'.l-:actiom as 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 %y the 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 

io this 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'Businesstl includes all activities or acts, personal or 

corporate, engaged in or caused to be engaged in with 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 

oper 

ontractor 5 7 rep 

t incl 

embers 

air 

+_ 

ud P 

of 

services, or 

shall no 

ated by m 

1ivesto"ck 

the Gila Rlver 

"Cornmuniry'' means the Gila River Indian Ccrnnuni ty. 

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 is acting 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,erl means 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, or both, 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, wa 

eds of Sal 

re5 or ner 

when the 

e" shall 

chandise 

sale pri 

e of any 

n o-t 

, '0 r 

ce i 

art 

%e 

valu 

s reEicle 

"Gross Inrope" or "G 

consbtrued to '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 

admini str 

, 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 -ibch propert 

d by such person for his om us 2 -. 

or ll~ohianyu. includes- an indivi 

tnership, joinr venrure, associ 

ru's t :or any- other- group or conk 

-.the plural, a5 well 2s the sing 

ntrac 

riy b 

,ation 

or fo~ rent21 purpo " - 

ual, of Eicer, agent, 

tion, corporation, 

nation acting 2s a 

tortf is a contractor 

eing improved breats , construction and c 

x11i 

as 

onp 1 

ch the owner or 

being responsib 

etion of the irn 

Y 

ses. 

1 es 

le f 

prov 

see of 

or 

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

fixed sum, price, fee, percentage b~nus or other compensation 

other than actual Kages, undertakes to or offers to undertake 

to, or purports to have the capacity to undertake to, or subnits 

a bid to, or does himself or by or through others, superviase the 

construction'of the improvement, or cordinate the construction 

ofb,the improvement, or both, 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 oi possession, 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 cons ideration, 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 to the senses. 
__. by this 

"Tre2s urern ne2zs thz 'ire2suiti. of ihe 

Connuni~y or such person -2s the Counci 

the duties or' the Tre2suser., 2nd nay. i 

or'Eiri al- '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 Li renscs- .% - d % 

" e 

. -- &-. " 4 

, *- u% 

-All persons, associai'ions, r onpanies, 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 in Section 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?cation for a., 7:busjness li-ce.,nse ..shall be 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 or trade. . . ..!- . . , 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 full payment 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 

or trade to b 

f the business 

or trade, will 

onducted, tke name 

trade, and the loc 

conducted. 

suTer 

to the 

s lice 

his au 

and payrnen 

applicant 

nse shall 

thorized 

d 

scribe the 

owner or 

at whicmh t 
Upon 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 10 be 

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_er and busin'ess 'respQnsi'bility or' ' the 

appli-cant are f ouiid '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 

". - .All ap*licants for B bfisin6is"li=&se or ;;neval oi a 

business license shall submit -,~i estimate- 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 pe 

succeeding,thre 

tenent shall 'be 

rson in the 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 

. - 

^ss licens 

,. 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-.business as shcif ically . . . authorized by the Council, may be issued .permanent business . . 

licenses. 

13.205. TRXNSA,CTIHG BUS1 NESS liTTTFIOUT 'LICENSE . . 

A. A person, association, company, firm or corporation conducting .'' 

or- enzaging in any 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. in t.he Gila -R;i we-T '1nd:inn 'Comm-uni ty 'r6urf t.0 'enj oi-n ' the 

activity unti 1 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 in Subsection.3 every person or -business . 

issued_or reiisued a .business -1ikense shall psy a license fee as.. . f olloivs : -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- - 3 the Gila River Indian Community shall be $5.00. ‘ . . - 1 , . .... ,. . . . . . :. .'. : ..', ...... i. 13. 208 ., . TRADER ' S LICENSE F.EQUI.RED _... . . ........ ... , . ..... ... .. -. . - - ... ; .:, . ... . . . , ,,. - . . ' .---' . '. . . . .; " No 'busiies; license s,iall. be issued :to any person or:. ..- 

bqsiness wllo is required by law to obtain a federal traders license - 

f rorn the Bureau ...... of. Indian .Aff ai,rs .unl.ess a .v..al.id f.ed.e.ra1 :traders- : .' 

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

. . 

., . 

REGULATORY L I CENSE 

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 unti 1 th~ business has 'obtained the 

license or permit. \ *. .....- - . 13.210 REVOCAT".ION OF LICENSE ... , - I. 

- - A. Licenses 'issued under the cpravisions of this chapter mGy :be . 1 I 

F - revoked b.y t1he Treasurer 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 for license. 

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 

welf are--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 _forth 2peciEically- 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. 

3 0 1 TAPiGIBLE PERSOSAL PROPERTY 

cnl 

g wi 

lect 

thin 

r le 

such 

Pro 

There is levied and there shall be ed a privilege 

upon ev*ery person engaging or continuin the Gila River 

i-an Reservation in t'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 r o 1. 

. , . .. . - , .. 

- 13. 

~sing any"- 

tax being levied 

ceeds of -Sale 'or .., 

In addition to the tax levied byesection 13.301 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 shall be 

by the amount or "volume of busi 

T'her collected 4 

tax measured ness or cphm 

transac,ted by persons on account ~f their activities hithi-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 in accoqffance with 

the following schedule: F' 

At a-n amount equal 

proceeds of sale or 

o.?e and one-h 

ross income fi 

ntinuing withi 

alE percent oE 

om the business 

the gross 

upon ..e,ver 

Dn in the \ 

person engaging or n the Resesvati 

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', proEi t7 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 thcrState of Arizona, .. includin>- , 'iroif incoHe deri:<ed 

from tolls, su'bscrfptions,- services and- Icase bf2gqiupment* *. '. . 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,, eiies in 

whole or in part. 

An amount equal to two percent of the gross proceeds of 

sale $or gross 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 exebption provided 

is in ligu of all exernpti~n<fos costs"bnd expenses 

direct, 'indirect and ,shop labor employed in c~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 the 
Trezsures, it. shall be presuned-.that every contrect under 

which const-i~ciion is begun ~Eter the 'effective date of 

shis secrion shall ha~e beenFer.iered into 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,:that such 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"l1 be' 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 "deduction from 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 relati on 

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 7 reasure;r may at all .times 2scestai.n from 

the records of the, 'sel er The amount paid' thereon by the , 

purchaser, If at any .time, the./ Treasurer cannot so asce-rtain the 

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 latozany structure, project, 

Zevelopnent or improrpe~enc iil r'ullfillnent of a conrr2ct . -. theref ore 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 

Uni red 

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 .this e-uenpti'on .shall a-pply only'where such service is not 

customarilv included in the retail sale itself and where such . XI 

service is not 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 o 

businessby human beings -for food, 

of jewelry, craf twork 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 purpo 5.e. of ' 

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

' 

. 

business t~ which tbs ex/emption is applicable, shall maintain 

and keep a~counting rr%?ds or 'books indicating separe te ly t6e 

gross proceeds of sai of tangible personal property or the 

gross income from sa'les of tangible personal property which 

occur outside the ~eservatibn, and if not so maintained 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 presiciiption of 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, diiect ly 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'of ma;hiniry' orequipm men^= used dii=ctly in the prbcesf -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 =not including . . distri'bution and, in .addi tion;. tqansf orners 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-the location --.,.. .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 the United 

~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- .appkly t 9 an).: -entity;'. 1. 

coryd-razion or enter,rise of ;he Coziiluni t>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$301 and Section 13.302 &of this 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 Dr transf 

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 ?ayne 

Riyer 

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 

5 ell 

. This tax 

i ty 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 in which the Gila River Indian Community is named 

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 oi held in trust by the United Sxates. 

4. A deed, pate~~t orcontract 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 in trust 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-t agage 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 

AMENDMENT TO JIT*'~~, CHAPTER 3, SECTION 13.302 -TAX ON THE SALE d~ T~BACCO PRODUCTS '& .. . -,," .:,, " ->i':f >. ,. -1 . " , .-%". 2, ." -* . : ." J" > . 5,- .. * 

THE GILA RIVER INDIAN COMMUNITY~COUNCILHEREBY ENACTS INTO'ORDINANCE THEJOCLOWING AMENDMENTS : , + 

* TO THE GILA RIVER YNDIA~ COMMUN~ CODE, TITLE 7 3, CHAPTER 3, SECTION ~13.302 12 . 

?*. ..- 

73.302 ALCOHOLAND TOBACCO 

4. A Tobacco,Tax and Health Care Fund is established in the Community Budget. The Fund shall consist of 

all revenues deposited p;rsuant ti 'Sqcki6?'l 3.302 2, love. The Community Treasurer shdll deposit all 

rnonieSreceived under this Section :13.202 inti, this fund. Monies depo&ed into this Fund shall be used 

for health promotion, prevention, wellness, and health care programs and projects, including educatiunal 

programs for the Community showing the harmful effects of smoking. These community based programs 

and projects shouid include componenfs designed to d7scourage tobacco use among minors in particular 

es w e l l a s among the general Communth/ membersh~p. Monies in the Fund may also be used to support 

pmgrams and projects tha; will assist adults and children who suffer from health problems caused by 

smoking. 

Allocation of monies from lhe Tobacco Tax and-~ealth Care.Fund shall be determined by ths Community 

Council. ' Appl~cations foFmonies from the Tobacco Tax and Health Care Fund shall be made to the 

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 in Tax on the Sate of Tobacco Products Ordinance GR-08-34, and attached amenamsnts thereto, ' 

d~ffering from the above identified Sections and Sub-Sections, are hereby rescinded. 

Pursuanr to authority contained In Article XV, Section 1, (a], (71, (S), (1 81, (b), (8). (1 01, and Section 4 of the amended 

Constitution and eylaws of the Gila River Indian Community, ratified by the Tribe January 22, 1960 and approved by ihe 

Secretary of the Interior on March 17, 1960, the forego~ng Resolution was adopted this 6th day of November, 1996, ai 

a Fiegular Community Council Meeting held in District #3. Sacaton, Arizona, at which a quorum of 15 members were 

present by a vote of _15 FOR; Q OPPOSE; ABSTAIN; 1 ABSENT; 1 VACANCY. 

GILA RIVER INDIAN COMMUNITY 

ATTEST: 
ORDINANCE GR-06&3d 

, . , .' i":. . . 1 - . , . . . . . , : :: 

: .. 

the business -..o.f selling al.coholic bevsrages 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 2 s per younce 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-0 6-9 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 in Artjcle -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 7th day 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; 4 ABSENT; 2 VACANCY ., - . ... -. . - .- - -- 

.I GILR RIVER INDIAN COMMLRUTY *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.DF dllLCDHOLIC BEVEWGES, .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: -I w 1'. - r - - " ., , . _ -I m- -. ,L , < - . - .. . - . ,* ( 

1 . Section 13.301 ,.. Tqngible Personal Property: *.+,>- +,, - " % ,I c * b* 2:- 1 CL 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;$r; c~qtinu~ng-x5~hin the +.la .A ... . -.lrl:;i ~i.i~r..~ndian,~,~~~~r~a.t~~~ _,-.I, -,$ -. 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 ,priviletge tax- *- - ---*=: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 the business if selling alcoholic beverages or tobacco 

products at retzil, such tax being. levies on the sale of tobacco iroaucts at4 an amount 

eqxal to tiio percent of the grdss geocigds of sale or"gr6rs incnme.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 or continuing 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 *amount equal to ;thiriy-f ive percent Of., ,' 

gross proceeds ,of sale or gross inrolne remaining after deducti? <qf the orig'inal cost 

of such land, shall not be subject to such tax. . .+ 

..> . 

4. No waiver of .my tax 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 Gy land 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 Camriity ratified %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 , -1 9 - 88, -at a Regular Council 

meeting held in ~isrricf #3*, Sacarsn , A~izona at which a quorum of 

members were ?resent bya vote of 10 - FOR: - OPPCSE: Jl- &ST-UN: 

7 ABSEXT : 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 in District 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 : . .