[HISTORY: Adopted by the Legislature of the
Menominee Indian Tribe as indicated in article histories. Amendments
noted where applicable.]
[Adopted 1-20-1983 by Ord. No. 82-19;
amended in its entirety 8-15-2013 by Ord. No. 13-27]
As used in this article, unless the context requires otherwise,
the following terms shall have the meanings indicated:
Includes any person who, on the Menominee Reservation, acts
as any general contractor, subcontractor, operative builder or special
trade contractor as enumerated in the Standard Industrial Classification
Manual (1972 edition, as supplemented) prepared by the Office of Management
and Budget, Executive Office of the President of the United States,
but does not include the Menominee Tribe of Indians or any political
subdivision or organization of such Tribe created by or under the
jurisdiction of the governing body of such Tribe or any enterprise
of such Tribe.
Engaging in activity as a construction contractor within
the exterior boundaries of the Reservation.
Materials incorporated into any permanent or temporary structure
or consumed at any construction project by any construction contractor
while doing business on the Reservation.
Any natural person, firm, partnership, corporation, company,
or association.
Each location on the Reservation where a person engages in
activity as a construction contractor.
There is hereby imposed upon the privilege of doing business
as a construction contractor on the Menominee Reservation (hereinafter
called "Reservation") a use tax upon the price paid for all materials
used by a construction contractor in any construction project within
the exterior boundaries of the Reservation, except that such tax shall
not apply:
A.
To materials used in the construction, rehabilitation, remodeling,
alteration, or repair of:
(1)
A private residence owned and occupied (or intended for occupancy)
by an individual; or
(2)
An outbuilding owned by an individual where such construction, rehabilitation,
remodeling, alteration or repair is undertaken at the expense of such
individual and not undertaken at the expense of the Menominee Department
of Housing.
B.
When the Menominee Indian Tribe or its employees perform construction
projects within the exterior boundaries on the Menominee Indian Reservation.
A.
The tax imposed in § 200-2 shall be assessed in accordance with the following schedule:
|
Price Paid for Materials
|
Tax
| |
|---|---|---|
|
$0.01 to $0.11
|
$0.00
| |
|
$0.12 to $0.30
|
$0.01
| |
|
$0.31 to $0.50
|
$0.02
| |
|
$0.51 to $0.70
|
$0.03
| |
|
$0.71 to $0.90
|
$0.04
| |
|
$0.91 to $1.11
|
$0.05
| |
|
$1.12 to $1.30
|
$0.06
| |
|
$1.31 to $1.50
|
$0.07
| |
|
$1.51 to $1.70
|
$0.08
| |
|
$1.71 to $1.90
|
$0.09
| |
|
$1.91 to $2.11
|
$0.10
|
B.
Each additional dollar or fraction thereof is assessed an increment
of tax in accord with this schedule.
Each construction contractor doing business on the Reservation is subject to the tax imposed in § 200-2.
A.
No construction contractor may maintain a place of business on the
Reservation unless the Menominee Indian Tribe (hereinafter called
the "Tribe") has issued a permit to such contractor.
B.
Each construction contractor doing business on the Reservation shall
make application to the Tribe for a permit for each location where
the applicant maintains or intends to maintain a place of business
on the Reservation. Such application shall be made in the form prescribed
by the Tribe and shall set forth the name under which the applicant
transacts or intends to transact business on the Reservation and the
applicant's principal place of business (if different from the
location on the Reservation for which the permit application is made).
The application shall be signed by the owner or the applicant, if
a natural person, or, in the case of an association or partnership,
by a member or partner thereof, or, in the case of a corporation,
by an executive officer thereof, or by some other person specifically
authorized by the corporation to sign the application, to which shall
be attached written evidence of the signator's authority. Each
permit application shall be accompanied by a filing fee of $5.
C.
Each applicant for a permit shall post a bond or other adequate security
as security for future use tax obligations to the Tribe as a condition
for issuance of a permit. Failure of a permit holder to maintain such
bond or other adequate security while doing business on the Reservation
shall result in revocation of a permit.
D.
The Tribe shall issue a permit to an applicant who files a completed
application and pays the prescribed fee, provided that the Tribe may
refuse to issue a permit to any applicant who is delinquent in payment
of any obligation to the Tribe until such obligation is satisfied.
E.
A permit may not be assigned or transferred and is valid only for
use by the person in whose name it is issued and at the location for
which issued. A permit shall be conspicuously displayed at all times
at the location for which issued. Once issued, a permit shall continue
in validity and effectiveness, without payment of additional fees,
when used in accordance with the requirements set forth herein, until
cancelled or revoked.
A.
No later than the 15th day after the last day of each calendar quarter-year, each construction contractor holding a permit shall provide, in a report form prescribed by the Tribe, a list of and the prices paid for all materials used during the immediately preceding quarter-year in each construction project for which such construction contractor has been issued a permit and shall remit to the Tribe payment of the tax due on such materials calculated in accordance with the schedule set out in § 200-3.
B.
Alternate procedure.
(1)
In lieu of the reporting and remitting procedures provided in Subsection A, a construction contractor may petition the Tribe for permission to use the following alternate reporting and remitting procedure:
(a)
List all materials and the prices paid for the same that are
intended for use in a construction project on the Reservation during
the immediately following one, two, three, or four calendar quarters.
(b)
Calculate the tax applicable to such materials in accordance with the schedule set out in § 200-3.
(c)
Divide the amount of tax by the number of applicable quarters
and remit each quarter's pro rata share of the tax no later than
the 15th day after the end of such quarter.
(2)
The price of any and all additional materials subsequently purchased
during a quarter-year in which this alternate procedure is employed
shall be included in the report for the quarter in which used, and
the tax applicable to such materials shall be remitted to the Tribe
with such report no later than the 15th day after the end of such
quarter.
C.
Any construction contractor subject to tax under this article who
fails to pay the tax when due shall be assessed a penalty of 1% per
month (or fraction thereof) on the amount of tax due, such penalty
to continue to accrue until the full amount due is remitted to the
Tribe.
D.
If it is determined subsequent to the receipt of tax proceeds by
the Tribe that an amount of tax penalty or interest has been paid
which was not due under provisions of this article, whether as a mistake
of fact or law, such amount shall be credited against any tax due,
or to become due, under this article from the person who made the
overpayment, or such amount shall be refunded to such person by the
Tribe, provided that a claim for refund shall be filed within three
years of the collection of the overpayment or such claim shall be
forever barred.
E.
An extension of time, not to exceed 15 days, within which to make
a report and remittance required by this section may be granted by
the Tribe upon proper application therefor.
F.
The Tribe shall issue a receipt for each use tax remittance made.
A.
Failure of any construction contractor to comply with the reporting and remittance provisions of § 200-6 shall result in revocation by the Tribe of all permits held by such contractor and in the denial of the privilege of doing business on the Reservation.
B.
No construction contractor whose permit has been revoked pursuant to Subsection A of this section shall be eligible to apply for a new permit until such contractor has fully satisfied all delinquent obligations to the Tribe, has filed a new application in conformance with the provisions of § 200-5B, has posted a bond or other security as provided in § 200-5C, and has paid a permit reinstatement fee of $25.
C.
The Tribe is empowered and authorized to deny to any person not a
member of the Tribe the privilege of coming within the exterior boundaries
of the Reservation, if such person is delinquent in paying any obligation
owed to the Tribe.
The Tax Commissioner of the Tribe shall have authority to implement
and enforce this article, to collect taxes and penalties due, to issue
forms and regulations, and to institute such procedures and proceedings
as are necessary to carry out the purposes and provisions of this
article.
A.
All contracts and other agreements which permit or authorize the
lawful presence of persons who are not tribal members upon tribal
land or individually owned Indian trust land within the exterior boundaries
of the Reservation shall henceforth contain the following provision:
"The undersigned hereby irrevocably stipulates, consents and agrees
to the jurisdiction of the Menominee Tribal Court in any action for
the purpose of collecting or enforcing any Menominee tribal tax. The
failure to pay any overdue tax upon demand shall be just cause for
the termination of this agreement."
B.
No such agreement entered into after the effective date of this article
which does not contain the provision set forth above shall be valid
and binding upon the Tribe or enforceable against any person in the
Menominee Tribal Court.
This article shall become effective upon enactment and shall
be applicable to any construction contractor who does business on
the Reservation after June 1, 1983, but shall not apply to any construction
project where construction commenced prior to June 1, 1983.
[Added 2-20-2014 by Ord. No. 13-56]
The Menominee Tribal Legislature may waive the remittance of
any tax obligation under this article by motion if the Legislature
determines that the following conditions exist:
A.
The entity requesting the waiver is a chartered entity, business,
department or program of the Menominee Indian Tribe of Wisconsin;
B.
The chartered entity, business, department or program requesting
the waiver provides a significant source of revenue to the Menominee
Indian Tribe of Wisconsin; and
C.
The waiver is in the best interests of the Menominee Indian Tribe
of Wisconsin.
[Adopted 9-16-1994 by Ord. No. 94-15;
amended in its entirety 8-15-2013 by Ord. No. 13-27]
This article shall be titled "Hotel Room Tax."
Pursuant to Section 2(b) of Bylaw II of the Constitution and
Bylaws of the Menominee Indian Tribe of Wisconsin which authorizes
the Tribe to levy taxes by ordinance, the Menominee Tribal Legislature
imposes said tax to be deposited in the Tribe's general fund.
As used in this article, the following terms shall have the
meanings indicated:
The Menominee Gaming Corporation Hotel.
There is hereby levied a 5% hotel room tax on all hotel rooms
and suites at the Menominee Gaming Corporation Hotel.
A.
The Menominee Gaming Corporation Hotel shall forward to the Menominee
Indian Tribe of Wisconsin 6% of the gross receipts received from the
furnishing of rooms.
B.
The tax imposed by this article may be collected from the consumer
or user by the hotel.
C.
The amount collected by the hotel from the consumer or user in reimbursement
of the tax may be displayed separately from the price advertised,
the marked price, or other price on the sales check or proof of sale.
This article shall be enforced by the Tribal Tax Commissioner who shall have all authority to access and inspect the financial records of the hotel to ensure that said tax is collected and deposited into the Tribe's general fund per § 200-17 below.
The Tax Commissioner is hereby authorized to develop a tax collection
schedule, subject to the approval of the Menominee Tribal Legislature,
which shall indicate the day of the month for each month of the year
that said tax will be collected from the hotel and deposited into
the Tribe's general fund.
