PUEBLO OF ACOMA LAWS 2003 (2019 REPLACEMENT)

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TITLE 14

TAXATION

This Replacement includes laws enacted since the Pueblo of Acoma Laws 2003

pursuant to Tribal Council Resolutions dated January 1, 2017 through December 31,

2018.

Pueblo of Acoma Laws 2003 (2019 Replacement)

Page 14-A

PUEBLO OF ACOMA LAWS 2003 (2019 REPLACEMENT)

TITLE 14

TAXATION

These laws may be cited by Title, Chapter, Section and Year

as "Section or § _-_-_ Pueblo of Acoma Laws 2003 (2019 Replacement)"

Pueblo of Acoma Laws 2003 (2019 Replacement)

Page 14-B

PUEBLO OF ACOMA LAWS 2003 (2019 Replacement)

TITLE 14

TAXATION

TABLE OF CONTENTS

Chapter

Page

Administration and Enforcement ..................................................................... 14-2

14-1-1

Establishment of the Acoma Office of Taxation ......................... 14-2

14-1-2

Powers and Authority ................................................................. 14-2

14-1-3

Duties and Responsibilities of Tax Administrator ....................... 14-3

14-1-4

Reserved .................................................................................... 14-3

14-1-5

Professional Services – Experts ................................................ 14-4

14-1-6

Enforcement............................................................................... 14-4

14-1-7

Regulations, Rulings and Instructions ........................................ 14-5

14-1-8

Tax Payment Date ..................................................................... 14-6

14-1-9

Payment or Filing Documents on Time ...................................... 14-6

Making Payments ............................................................ 14-6

Timeliness of Payment .................................................... 14-6

Filing Documents............................................................. 14-7

Timeliness of Filing Documents ...................................... 14-7

14-1-10

Receipts and Accounting ........................................................... 14-7

14-1-11

Audit ........................................................................................... 14-8

14-1-12

Penalties .................................................................................... 14-9

Delinquent Taxpayer ....................................................... 14-9

Other Violations ............................................................. 14-10

14-1-13

Protest Permitted ..................................................................... 14-10

14-1-14

Protest Filing Requirements ..................................................... 14-11

14-1-15

Payment Due with Protest........................................................ 14-11

14-1-16

Protest Procedure .................................................................... 14-12

Time for Filing Protest ................................................... 14-12

Informal Conference ...................................................... 14-12

Tribal Court.................................................................... 14-13

Presiding Officer of the Court ........................................ 14-13

Appearance ................................................................... 14-13

Closed Hearing.............................................................. 14-14

Hearing Delays .............................................................. 14-14

Record ........................................................................... 14-14

Hearing Procedure ........................................................ 14-15

Appeal from Tribal Court Decision ................................ 14-15

Pueblo Presumed Correct ............................................. 14-15

Standard for Review ...................................................... 14-16

14-1-17

Payments after Protest Settled ................................................ 14-16

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Page 14-i

14-1-18

14-1-19

14-1-20

Confidentiality Required ........................................................... 14-17

Appropriation of Tax Revenues................................................ 14-19

Funding Office of Taxation ....................................................... 14-19

Business Property Tax .................................................................................. 14-19

14-2-1

Purpose.................................................................................... 14-19

14-2-2

Intent ........................................................................................ 14-19

14-2-3

Ad Valorem Tax ....................................................................... 14-20

14-2-4

Definitions ................................................................................ 14-20

Business ........................................................................ 14-20

Exempt Business........................................................... 14-21

Net Book Value ............................................................. 14-22

Real Property ................................................................ 14-22

Real Property Value ...................................................... 14-22

Unit Method of Valuation ............................................... 14-23

Personal Property.......................................................... 14-23

Lease ............................................................................ 14-24

Leasehold ...................................................................... 14-24

Software ........................................................................ 14-24

Person ........................................................................... 14-24

Chattel ........................................................................... 14-24

14-2-5

Tax Levy .................................................................................. 14-25

14-2-6

Based on Need ........................................................................ 14-25

14-2-7

Tax Rate Limits ........................................................................ 14-25

14-2-8

Payment in Lieu of Taxes ........................................................ 14-25

Leased Gaming Machines ............................................. 14-25

Construction Projects .................................................... 14-25

Other ............................................................................. 14-26

14-2-9

No Discrimination ..................................................................... 14-26

14-2-10

Valuation of Property for Business Property Tax; Penalties .... 14-26

Responsibility ................................................................ 14-26

Reporting Required ....................................................... 14-26

Failure to Respond to Request for Property Valuation .. 14-26

14-2-11

Sources of Information ............................................................. 14-27

14-2-12

Jurisdiction ............................................................................... 14-27

14-2-13

Property to be Valued .............................................................. 14-27

14-2-14

Allocation of Value ................................................................... 14-28

14-2-15

Valuation Date ......................................................................... 14-28

14-2-16

Mobile Property ........................................................................ 14-28

14-2-17

Report Forms ........................................................................... 14-29

Gasoline Tax ................................................................................................. 14-29

14-3-1

Enactment of Pueblo of Acoma Gasoline Tax ......................... 14-29

14-3-2

Effective Date of Acoma Gasoline Tax .................................... 14-29

14-3-3

Remittance of Taxes by Vendor ............................................... 14-29

Pueblo of Acoma Laws 2003 (2019 Replacement)

Page 14-ii

Lodging Tax ................................................................................................... 14-30

14-4-1

Title and Purpose ..................................................................... 14-30

Title ............................................................................... 14-30

Purpose ......................................................................... 14-30

14-4-2

Definitions ................................................................................ 14-30

Gross Taxable Rent ...................................................... 14-30

Lodging.......................................................................... 14-30

Rent ............................................................................... 14-31

Taxable Premises.......................................................... 14-31

Vendor ........................................................................... 14-31

14-4-3

Rate of Tax .............................................................................. 14-31

14-4-4

Exemptions .............................................................................. 14-32

14-4-5

Collection and Administration of Taxes .................................... 14-32

Collection of Taxes by Vendor; Reporting ..................... 14-32

Remittance of Taxes by Vendor .................................... 14-33

Penalties ....................................................................... 14-33

14-4-6

Use of Tax Proceeds ............................................................... 14-34

14-4-7

Amendment of Tax................................................................... 14-35

Acoma Gross Receipts Tax ........................................................................... 14-35

14-5-1

Title and Purpose ..................................................................... 14-35

Title .............................................................................. 14-35

Purpose ......................................................................... 14-35

14-5-2

Definitions ................................................................................ 14-35

Engaging in Business .................................................... 14-35

Gross Receipts .............................................................. 14-35

Person .......................................................................... 14-35

Services......................................................................... 14-35

14-5-3

Rate and Incidence of Tax ....................................................... 14-36

Rate ............................................................................... 14-35

Incidence of Tax ............................................................ 14-36

14-5-4

Payment Due Date ................................................................... 14-36

14-5-5

Exemptions .............................................................................. 14-36

14-5-6

Enforcement............................................................................. 14-38

Wildlife Habitat Improvement Fee ................................................................. 14-38

14-6-1

Enactment of Pueblo of Acoma Wildlife Habitat Improvement Fee ..

................................................................................................. 14-38

14-6-2

Rate of Fee .............................................................................. 14-38

14-6-3

Purpose of Fee ........................................................................ 14-38

14-6-4

Use of Fee Proceeds ............................................................... 14-38

14-6-5

Effective Date of Habitat Improvement Fee ............................. 14-38

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Acoma Cigarette Tax Act…………………………………………………………..14-39

14-7-1

Title and Purpose…………………………………………………. 14-39

Title .............................................................................. 14-39

Purpose ......................................................................... 14-39

14-7-2

Definitions………………………………………………………….. 14-39

Cigarette ........................................................................ 14-39

Contraband Cigarettes .................................................. 14-39

Distributor ...................................................................... 14-39

License .......................................................................... 14-40

Manufacturer ................................................................. 14-40

Package ........................................................................ 14-40

Person ........................................................................... 14-40

Retailer .......................................................................... 14-40

Stamp ............................................................................ 14-40

Tax Stamp ..................................................................... 14-40

14-7-3

Rate and Incidence of Cigarette Tax……………………………. 14-41

Rate ............................................................................... 14-41

Incidence of Cigarette Tax ........................................... 14-41

Annual Tax Rate Adjustments ....................................... 14-41

14-7-4

Effective Date and Transition…………………………………… . 14-41

14-7-5

Affixing Stamps…………………………………………………… . 14-42

14-7-6

Waiver of Requirement that Stamps be Affixed………………. . 14-42

14-7-7

Sale of Stamps; Prices…………………………………………… 14-42

14-7-8

Licensing; General Licensing Provisions……………………… . 14-43

14-7-9

Distributor’s License……………………………………………… 14-45

14-7-10

Manufacturer’s License………………………………………….. . 14-46

14-7-11

Retailer’s License…………………………………………………. 14-46

14-7-12

Retention of Invoices and Records; Inspection by Acoma Office of

Taxation ……………………………………………………………. 14-46

14-7-13

Export Sellers; Physical Segregation of Cigarettes to be

Exported……………………………………………………………. 14-47

14-7-14

Shipment of Unstamped Cigarettes in Pueblo of Acoma……. . 14-48

14-7-15

Civil Penalties……………………………………………………… 14-49

14-7-16

Reporting Requirements; Penalty………………………………. 14-49

14-7-17

Reports………………………………………………………………14-50

14-7-18

Intergovernmental Agreements; No Waiver of Sovereign Immunity

………………………………………………………………………. 14-52

14-7-19

Enforcement……………………………………………………….. 14-53

Business License and Vendor Permit............................................................ 14-53

14-8-1

Application to do Business ....................................................... 14-53

14-8-2

Definitions ................................................................................ 14-53

Artist or Artisan ............................................................. 14-53

Consumable Foods ...................................................... 14-53

Engaging in Business ................................................... 14-53

Pueblo of Acoma Laws 2003 (2019 Replacement)

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14-8-3

14-8-4

14-8-5

14-8-6

14-8-7

14-8-8

Feast Days .................................................................... 14-53

Non-Consumables – Intrinsic Value ............................. 14-54

Non-Consumables – Merchandise ............................... 14-54

Person ........................................................................... 14-54

Place of Business .......................................................... 14-54

Vendor .......................................................................... 14-54

Business License ..................................................................... 14-54

License Required .......................................................... 14-54

Imposition of Annual Fee .............................................. 14-54

Application for Business License ................................... 14-54

New Businesses ............................................................ 14-54

Issuance of License ...................................................... 14-55

Renewal ........................................................................ 14-55

Late Fee ........................................................................ 14-55

Fee Waived ................................................................... 14-55

Denial or Revocation of License .................................... 14-55

License Must Be Displayed ........................................... 14-55

Vendor Permit .......................................................................... 14-56

Imposition of Fee ........................................................... 14-56

Schedule of Fees .......................................................... 14-56

Application for Vendor Permit........................................ 14-57

Issuance of Permits ....................................................... 14-57

Permit Must Be Displayed ............................................. 14-58

Penalty ..................................................................................... 14-58

Enforcement............................................................................. 14-58

Accounting ............................................................................... 14-58

Pueblo of Acoma Food Ordinance ........................................... 14-58

THE REMAINDER OF THIS PAGE LEFT INTENTIONALLY BLANK

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Page 14-v

PUEBLO OF ACOMA LAWS 2003 (2019 Replacement)

TITLE 14

TAXATION

Origins: Leasehold Tax enacted by Tribal Council

Resolution Nos. TC-SEPT-84-01-1 and TC-NOV-20-84-185; withdrawn and rescinded by Tribal Council Resolution

No. TC-JULY-25-85-3; clarified by Tribal Council

Resolution No. TC-JUNE-23-87-1; repealed by Tribal

Council Resolution No. TC-DEC-15-88-2; codified at Title

18 of the Pueblo of Acoma Laws in 1988; restated at Title

14 Pueblo of Acoma Laws in 1995; amended by Tribal

Council Resolution No. TC-AUG-25-99-2A; amended by

Tribal Council resolution No. TC-JAN-10-01-2 in 2001;

amended by Tribal Council Resolution No. TC-DEC-05VI(2) in 2005; amended by Tribal Council Resolution No.

TC-DEC-13-05-VIb(1) in 2005; restated by Tribal Council

Resolution No. TC-MAY-23-07-VIa in 2007; amended by

Tribal Council Resolution Nos. TC-JUL-30-08-VIb and TCJUL-30-08-VIc in 2008; amended by Tribal Council

Resolution Nos. TC-AUG-27-09-VIa and TC-SEPT-25-09VIb; amended by Tribal Council Resolution Nos. TC-MAY06-10-VIb, TC-JUN-17-10-Ia, and TC-JUL-22-10-VIb;

amended by Tribal Council Resolution No. TC-DEC-12VIb.

Annotations:

The 1985 repeal was an act to tax all business activities

and enterprises within the Pueblo of Acoma’s jurisdiction.

The 1988 repeal became effective January, 1989 and

resulted in a new Business Property Tax Code.

The 1995 restatement was a restatement of the entire

written law of the Pueblo and resulted in Title 18’s

relocation to Title 14. The 1995 restatement did not alter

any portion of the prior Title 18.

The 1999 amendment included a new chapter, “Gasoline

Tax.”

The 2001 amendment included a new chapter 7, “Hotel

Occupancy Tax.”

In 2003, a restatement of the entire Title 14 was issued to

include the 1999 and 2001 amendments.

The 2005 amendments 1) replaced chapter 7 with a new

Hotel Occupancy Tax and 2) added a new chapter 8,

Acoma Pueblo Hospitality tax.

The 2007 restatement amends the entire Title 14 and

resulted in the issuance of the 2008 replacement to reflect

Pueblo of Acoma Laws 2003 (2019 Replacement)

Page 14-1

those amendments. The 2007 restatement separates tax

administration into its own chapter 1, renames the Hotel

Occupancy Tax as the Lodging Tax, and made other

amendments as further described under the respective

origins and annotations to the amended sections. The

2007 restatement renumbers the Title 14 as described

herein and more fully explained in the origins and

annotations.

The 2008 amendment 1) enacts a new gross receipts tax,

2) repeals the Acoma Pueblo Hospitality Tax, 3) decreases

the Lodging Tax rate to 5% and 4) enacts a new Wildlife

Habit Improvement Fee. The 2009 Replacement reflects

changes made by the 2008 amendment.

The 2009 amendment 1) amends the Gross Receipts Tax

exemptions and 2) adds a new chapter entitled, “Acoma

Cigarette Tax Act”.

The 2010 amendment 1) enacts a new chapter entitled,

“Business License and Vendor Permit”, and 2) amends the

“Acoma Cigarette Tax” as more fully explained in the

origins and annotations of that Chapter.

The 2012 amendment increased the Gross Receipts Tax

Rate by one percent (1%), from a tax of six percent (6%) to

seven (7%) upon the gross receipts of any person

engaging in business within the Pueblo of Acoma

jurisdiction

Chapter 1.

ADMINISTRATION AND ENFORCEMENT

14-1-1

Establishment of the Acoma Office of Taxation. There is hereby established

the Acoma Office of Taxation (sometimes called the Acoma Tax Office) as

part of the Executive Branch of the Pueblo of Acoma.

Origins: Enacted by Tribal Council Resolution No. TCMAY-23-07-VIa.

14-1-2

Powers and Authority. The Acoma Office of Taxation, under the supervision

and control of the Governor, shall be responsible for carrying out all

administrative authority and responsibilities provided for herein. In addition,

the Acoma Office of Taxation shall have the following powers:

Review and study all sources of income and value within the Acoma

Reservation and all possible taxes thereon.

Levy taxes, issue permits and charge fees, authorized by this Code.

Adopt such rules and regulations as deemed necessary for the proper

functioning of the Acoma Office of Taxation.

Pueblo of Acoma Laws 2003 (2019 Replacement)

Page 14-2

Possess the authority and responsibility to carry out the directives of

the Tribal Council involving taxation.

Origins: Enacted by Tribal Council Resolution No. TCMAY-23-07-VIa.

14-1-3

Duties and Responsibilities of Tax Administrator. The Administrator of the

Acoma Office of Taxation has the following duties and responsibilities:

Report and be responsible to the Acoma Tribal Council through the

Tribal Governor.

Formulate overall administrative and operating policies for the

implementation of all Acoma Pueblo taxes, permits and licenses

authorized by this Code, and other responsibilities assigned by the

Tribal Council or Governor, and take such action as shall be deemed

necessary for the accomplishment and enforcement thereof.

Prepare annual reports and budgets for the Acoma Office of Taxation

and participate in review thereof. Also report monthly on tax

assessment and tax revenues.

Make any recommended changes in tax rates or fees to the Acoma

Tribal Council.

Conduct educational programs to inform residents and all businesses

within the exterior boundaries of Acoma lands about the Acoma taxes,

permits, and license fees and the assessment and collection

procedures.

Hire staff, subject to the Tax Office’s budgetary constraints, to

exercise the power and carry out the duties of the Acoma Office of

Taxation.

Take any and all additional action within the Administrator’s authority

to implement the power of the Acoma Office of Taxation.

Origins: Enacted by Tribal Council Resolution No. TCMAY-23-07-VIa.

14-1-4

RESERVED

Origins: Enacted by Tribal Council Resolution No. TCDEC-88-2.

Annotation: The 1999 Supplement removed this section

Pueblo of Acoma Laws 2003 (2019 Replacement)

Page 14-3

because the same substantive information was in the

Origins and Annotation of §14-1-4 Pueblo of Acoma Laws

1995 (1999 Supplement). Because language in the text of

the law may carry more weight than language in the origins

and annotations, the Pueblo of Acoma Laws 2003

reinserted the text and added necessary bracketed

information as follows: “This Business Property Tax Code

replaces the prior Pueblo law on this subject contained in

[Tribal Council] Resolution Nos. TC-JULY-25-85-3 and TCJUNE-23-87-3.” The 2007restatement deletes the entire

§14-1-4 and reserves it for future use.

14-1-5

Professional Services - Experts. The Administrator, subject to the Tax

Office’s budgetary constraints, may employ accountants, auditors,

investigators, consultants and other experts as necessary for the efficient

administration of the Tax Code and may delegate authority to such

individuals, as Tax Office representatives, to perform any duties imposed by

the Code.

Origins: Enacted by Tribal Council Resolution No. TCMAY-23-07-VIa.

14-1-6

Enforcement

The Acoma Office of Taxation, as an agency of the Acoma Pueblo,

shall enforce provisions of this Title and any other subsequent tax

ordinances enacted and incorporated into this Title by the Acoma

Tribal Council. Such enforcement shall be in accordance with

administrative procedures provided by this Title and through judicial

enforcement in the Acoma Tribal Courts.

The Administrator shall enforce the provisions of the Acoma Tax

Code and may prescribe, adopt and enforce rules and regulations

relating to the administration and enforcement of any provision of this

Title or any amendment thereto.

Origins: Enacted by Tribal Council Resolution No. TCMAY-23-07-VIa.

Annotations: Tribal Council Resolution No. TC-JULY-2585-3 originally gave tax enforcement powers to the

Governor of the Pueblo of Acoma. This power was

delegated to the Acoma Tax Office, now Acoma Office of

Taxation, since 1988. See Tribal Council Resolution No.

TC-DEC-15-88-2.

Pueblo of Acoma Laws 2003 (2019 Replacement)

Page 14-4

14-1-7

Regulations, Rulings and Instructions

The Administrator is empowered and directed to issue all regulations,

rulings, or instructions necessary to implement and enforce any

provision of Title 14.

Definitions.

“Regulations” are written rules, having legal force, issued by

the Administrator that have general application to taxpayers,

which interpret and explain the ordinance to which they relate.

“Rulings” are written statements of the Administrator, of limited

application to one or a small number of taxpayers, interpreting

the ordinances, regulation or policy to which they relate, and

are ordinarily issued in response to a request for clarification of

tax consequences on a specific set of circumstances.

“Instructions” are other written statements or directives of the

Administrator not dealing with the merits of any tax liability but

which otherwise aid in the accomplishment of the duties of the

Administrator.

A regulation issued by the Administrator shall first be submitted to the

Tribal Council for review, comment and authorization for public

inspection and comment. Upon such authorization, the proposed

regulation shall then be submitted for public inspection by publication,

posting, or distribution to interested persons and provide for comment

on the proposed regulation. After the proposed regulation has been

subject to public comment for not less than two (2) weeks, the

Administrator may revise the regulation based on the public

comments or as needed, and submit for final Tribal Council review

and comment. Thereafter, the regulation may be issued by the

Administrator as a final regulation.

The Acoma Office of Taxation shall use its best efforts to develop and

maintain a file of names and addresses of individuals, businesses,

and business associations having an interest in the promulgation of

new, revised or proposed regulations and shall at convenient times

distribute to these persons all regulations and rules pertinent to them.

The Administrator shall state the extent to which the regulations or

rulings will have retroactive effect. If no such statement regarding

retroactive effect is made, the regulations or rulings shall be applied

prospectively only.

Pueblo of Acoma Laws 2003 (2019 Replacement)

Page 14-5

All regulations, rulings and instructions issued by the Administrator

shall be compiled and subject to public inspection and reference at

the Acoma Office of Taxation.

All regulations and rulings which have been filed in the records of the

Acoma Office of Taxation shall be continued in full force and effect

until repealed, replaced, superseded or amended by the

Administrator, the Acoma Tribal Courts or the Acoma Tribal Council.

Origins: Enacted by Tribal Council Resolution No. TCMAY-23-07-VIa.

14-1-8

Tax Payment Date. The taxes due and payable to the Pueblo of Acoma are

to be paid: 1) for the Business Property Tax, within thirty (30) days of the

issuance of a Notice of Valuation or Notice of Tax Due by the Acoma Office

of Taxation or 2) for those taxes requiring monthly payments, by the tenth

day of the month following the end of the month for which the tax is due;

unless another date or process for payment of a tax is specified in writing by

the specific tax ordinance.

Origins: Enacted by Tribal Council Resolution No. TCDEC-88-2; codified as §18-4-5 Pueblo of Acoma Laws

1988; restated as §14-4-5 Pueblo of Acoma Laws 1995

and 2003; restated and amended as §14-1-8 by Tribal

Council Resolution No. TC-MAY-23-07-VIa in 2007.

Annotations: 2007 restatement replaced former §14-4-5

in its entirety with this new section. Former §14-4-5 read:

“The taxes imposed on any business property that are due

and payable to the Pueblo of Acoma for all or part of any

tax year, are to be paid within thirty (30) days of the

issuance of a Notice of Valuation and Tax Due by the

Acoma Tax Office unless another date is specified.”

14-1-9

Payment or Filing Documents on Time

Making Payments. All payments required to be submitted to the

Pueblo of Acoma under this Title shall be sent by delivery service,

mail or delivered in person to the Acoma Central Accounting

Department and a receipt shall be given for such payment.

Origins: Enacted by Tribal Council Resolution No. TCMAY-23-07-VIa.

Timeliness of Payment. Payment will be considered to have been

timely paid if it is postmarked before midnight of the date on which it is

due or if it is delivered to the Acoma Central Accounting Department

by the close of business on the date which it is due and a receipt

given.

Pueblo of Acoma Laws 2003 (2019 Replacement)

Page 14-6

Origins: Enacted by Tribal Council Resolution No. TCDEC-88-2; codified as §18-4-6(B) Pueblo of Acoma Laws

1988; restated as §14-4-6(B) Pueblo of Acoma Laws 1995

and 2003; restated and amended as §14-1-9(B) by Tribal

Council Resolution No. TC-MAY-23-07-VIa in 2007.

Annotations: 2007 restatement replaced former §14-46(B) in its entirety with subsection B. Former §14-4-6(B)

read: “Payment will be considered to have been timely paid

if it is postmarked before midnight of the date on which it is

due or if it is delivered to the Acoma Tax Office by certified

service or in person and a receipt given.”

Filing Documents. All documents, other than payments, required to

be submitted to the Pueblo of Acoma under this Title shall be sent by

delivery service, mail or delivered in person to the Acoma Office of

Taxation.

Origins: Enacted by Tribal Council Resolution No. TCDEC-88-2; codified as §18-4-6(A) Pueblo of Acoma Laws

1988; restated as §14-4-6(A) Pueblo of Acoma Laws 1995

and 2003; restated and amended as §14-1-9(C) by Tribal

Council Resolution No. TC-MAY-23-07-VIa in 2007.

Annotations: 2007 restatement replaced former §14-46(A) in its entirety with subsection C. Former §14-4-6(A)

read: “All documents that are required to be submitted to

the Pueblo of Acoma under this Title shall be sent by

certified delivery service, certified mail or they may be

delivered in person to the Acoma Tax office and a receipt

given; and.”

Timeliness of Filing Documents. Documents will be considered to

have been timely filed if postmarked before midnight on the date on

which it is due or if delivered to the Acoma Office of Taxation by the

close of business on the date which it is due.

Origins: Enacted by Tribal Council Resolution No. TCMAY-23-07-VIa.

14-1-10

Receipts and Accounting

All money received as a result of tax assessment, permit fee, or

penalty shall be paid to the Pueblo of Acoma Central Accounting

Department. Any payment made to the Acoma Office of Taxation

shall be promptly delivered to Central Accounting.

Acoma Central Accounting Department shall provide to the Acoma

Office of Taxation timely confirmation of payments made to the

Pueblo of Acoma Laws 2003 (2019 Replacement)

Page 14-7

Pueblo of Acoma by a taxpayer as a result of a tax assessment,

permit fee or penalty. Such confirmation shall include copies of all

documents received from the taxpayer, including a copy of the

taxpayer's check. Such confirmation shall be provided to the Acoma

Office of Taxation within two (2) business days of receipt from the

taxpayer.

The Acoma Tribal Council directs the Acoma Central Accounting

Department to record and maintain the financial activities associated

with the assessment, billing and collection of taxes according to

Generally Accepted Accounting Principles (GAAP). The Acoma

Central Accounting Department will initiate and maintain sufficient

internal controls to ensure that all tax payments are deposited in a

timely fashion and recorded in the official books of records of the

Pueblo of Acoma. The Acoma Central Accounting Department need

not establish separate bank accounts for the deposit of these tax

payments; however, the official books of record must clearly identify

the tax revenues as being separate from other Tribal revenue. Tax

payments made as part of a valid protest shall be separately identified

and deposited in an interest-bearing account, after the Tax

Administrator confirms in writing that a valid protest has been made.

Acoma Central Accounting Department shall provide to the Acoma

Office of Taxation, monthly, quarterly and annual reports showing:

Revenues collected from assessments, fees and penalties for

each tax and in total;

All expenditures of taxes for tax administration and other

purposes, from each tax and in total;

Available balances remaining for each tax and in total; and

Amounts held in escrow as part of a valid protest, identified by

taxpayer and in total.

Origins: Enacted by Tribal Council Resolution No. TCMAY-23-07-VIa.

14-1-11

Audit. The Acoma Office of Taxation or its delegate shall have authority at

such times as it deems necessary to inspect and audit financial records of

any taxpayer.

Origins: Enacted by Tribal Council Resolution No. TCDEC-88-2; codified as §18-4-7 Pueblo of Acoma Laws

1988; restated as §14-4-7 Pueblo of Acoma Laws 1995

and 2003; restated and amended as §14-1-11 by Tribal

Pueblo of Acoma Laws 2003 (2019 Replacement)

Page 14-8

Council Resolution No. TC-MAY-23-07-VIa in 2007.

Annotations: 2007 restatement replaced “Acoma Tax

Office” with “Acoma Office of Taxation.”

14-1-12

Penalties

Delinquent Taxpayer - Any taxpayer who has been assessed taxes by

the Acoma Office of Taxation or who is required to remit taxes

pursuant to this Title and does not make timely payment therefore

shall be considered to be a delinquent taxpayer. Each delinquent

taxpayer shall be assessed:

A penalty of One Hundred Dollars ($100.00) per day for each

day the taxpayer is delinquent.

Origins: Enacted by Tribal Council Resolution No. TCSEPT-27-84-01-1; restated by Tribal Council Resolution

No. TC-DEC-88-2; codified as §18-4-8(A)(1) Pueblo of

Acoma Laws 1988; restated as §14-4-8(A)(1) Pueblo of

Acoma Laws 1995 and 2003; restated and amended as

§14-1-12(A)(1) by Tribal Council Resolution No. TC-MAY23-07-VIa in 2007.

Annotations: 2007 restatement replaced the first sentence

with the current. Former sentence read: “Any business to

whom taxes have been assessed by the Acoma Tax Office

pursuant to this Title which does not make timely payment

therefore shall be considered to be a delinquent taxpayer.”

Interest at an annual rate of Twelve percent (12%) simple

interest which shall accrue against the amount of delinquent

taxes due and it shall be applied on a daily basis until the date

the taxes due are paid.

Origins: Enacted by Tribal Council Resolution No. TCSEPT-27-84-01-1; restated by Tribal Council Resolution

No. TC-DEC-88-2; codified as §18-4-8(A)(2) Pueblo of

Acoma Laws 1988; restated as §14-4-8(A)(2) Pueblo of

Acoma Laws 1995 and 2003; restated and amended as

§14-1-12(A)(2) by Tribal Council Resolution No. TC-MAY23-07-VIa in 2007.

Annotations: 2007 restatement reduced the interest rate

from 20% to 12%. 2007 restatement added “due”

immediately before “are paid” in the last line.

A taxpayer failing to pay any taxes at the time due may be

charged for extraordinary administrative costs incurred in

collecting the unpaid amount, including but not limited to

attorney fees and other costs of collection incurred within or

Pueblo of Acoma Laws 2003 (2019 Replacement)

Page 14-9

outside the jurisdiction of the Pueblo of Acoma. These charges

shall be assessed unless the Governor for good cause shown

relieves the taxpayer from the operation of this section.

Origins: Enacted by Tribal Council Resolution No. TCDEC-88-2; codified as §18-4-8(A)(3) Pueblo of Acoma

Laws 1988; restated as §14-4-8(A)(3) Pueblo of Acoma

Laws 1995 and 2003; restated and amended as §14-112(A)(3) by Tribal Council Resolution No. TC-MAY-23-07VIa in 2007.

Annotations: 2007 restatement added “but not limited to”

immediately after “including” and replaced the phrase,

“including but not limited to those incurred outside the

jurisdiction of the Pueblo of Acoma,” with “incurred within or

outside the jurisdiction of the Pueblo of Acoma” in the first

sentence.

Other Violations. Any taxpayer who files or furnishes any false

information, or who otherwise violates any other section of this Title

shall forfeit a civil penalty of not more than $500 for each violation in

addition to any other penalties prescribed by law. Any taxpayer

subject to this civil penalty may be further required by the Governor of

the Pueblo to pay all costs of enforcement incurred by the Pueblo in

enforcing this Title, including attorney fees, court costs, and

administrative expenses directly related to the violation.

Origins: Enacted by Tribal Council Resolution No. TCDEC-88-2; codified as §18-4-8(B) Pueblo of Acoma Laws

1988; restated as §14-4-8(B) Pueblo of Acoma Laws 1995

and 2003; restated and amended as §14-1-12(B) by Tribal

Council Resolution No. TC-MAY-23-07-VIa in 2007.

Annotations: 2007 restatement replaced “business” with

“taxpayer” in the first sentence.

14-1-13

Protest Permitted. A taxpayer may dispute the valuation placed on property

or the assessment of a tax or fee stated to be due or the imposition of a tax

by filing a protest action with the Acoma Office of Taxation no later than thirty

(30) days after the date of mailing to the taxpayer of the Notice of Valuation

or the Notice of Tax Due or the date the tax would otherwise be due. If the

protest action is not filed within the time allowable, the Acoma Office of

Taxation may proceed to enforce the collection of the tax.

Origins: Enacted by Tribal Council Resolution No. TCDEC-88-2; codified as §18-4-9 Pueblo of Acoma Laws

1988; restated as §14-4-9 Pueblo of Acoma Laws 1995

and 2003; restated and amended as §14-1-13 by Tribal

Council Resolution No. TC-MAY-23-07-VIa in 2007.

Annotations: 2007 restatement replaced the entire first

Pueblo of Acoma Laws 2003 (2019 Replacement)

Page 14-10

sentence with the current. Former sentence read: “A

business may dispute the assessment of valuation placed

on the capital investment property or the amount of tax

stated to be due for the tax year by filing a protest action

with the Acoma Tax Office no later than thirty (30) days

after the date of mailing to him of the Notice of valuation

and the Tax Due.” 2007 restatement replaced the term

“Acoma Tax Office” with “Acoma Office of Taxation.”

14-1-14

Protest Filing Requirements. A valid protest requires the taxpayer’s written

fulfillment of the following:

States: 1) why the taxpayer believes the assessment of a tax or fee,

value, classification, the allocation of value, or denial of an exemption

is incorrect; 2) what he believes the correct assessment, value,

classification, allocation of value, or exemption to be; and 3) provides

sufficient documentation of legal and factual authority in support of

the taxpayer’s position;

States the portion, if any, of the assessment, value, classification,

allocation of value or exemption that is not in controversy;

Contains such other information as the Acoma Office of Taxation may

by regulation require;

Pays the amount of tax or fee assessed; and

Requests a hearing (if taxpayer desires one).

Origins: Enacted by Tribal Council Resolution No. TCDEC-88-2; codified as §18-4-10 Pueblo of Acoma Laws

1988; restated as §14-4-10 Pueblo of Acoma Laws 1995

and 2003; restated and amended as §14-1-14 by Tribal

Council Resolution No. TC-MAY-23-07-VIa in 2007.

Annotations: 2007 restatement replaced the entire

introductory phrase up to the colon. Former introductory

phrase read: “Certain specific procedures available under

the protest action to the Pueblo of Acoma in reference to

valuation and taxation are as follows:” In addition, the

phrase, “the assessment of a tax or fee, value” was

inserted immediately before “classification in subsection

A(1) and the term “assessment” was added immediately

before the term “value” in subsection A(2).

2007

restatement added the phrase, “portion, if any, of the

assessment” immediately before “value” in subsection B.

Also, 2007 restatement replaced “Acoma Tax Office” with

“Acoma Office of Taxation” at subsection C. Finally, 2007

restatement added subsections D and E.

Pueblo of Acoma Laws 2003 (2019 Replacement)

Page 14-11

14-1-15

Payment Due with Protest. The full amount of tax or fee assessed by the

Acoma Office of Taxation must be paid over to the Pueblo of Acoma through

the Acoma Central Accounting Department to be placed in an interest

bearing or escrow account with a bank pending final determination of the

protest action.

Origins: Enacted by Tribal Council Resolution No. TCDEC-88-2; codified as §18-4-11 Pueblo of Acoma Laws

1988; restated as §14-4-11 Pueblo of Acoma Laws 1995

and 2003; restated and amended as §14-1-15 by Tribal

Council Resolution No. TC-MAY-23-07-VIa in 2007.

Annotations: 2007 restatement replaced the phrase, “In

the event of a protest action being filed by a business, the

full amount of tax stated to be due” with “The full amount of

tax or fee assessed by the Acoma Office of Taxation” and

replaced the term “through the Acoma Tax Office” with

“through the Acoma Central Accounting Department.”

14-1-16

Protest Procedure. Certain specific procedures available under the protest

action to the Pueblo of Acoma in reference to valuation and taxation are as

follows:

Time for Filing Protest. Any protest by a taxpayer shall be filed within

thirty (30) days of: 1) the date of mailing, to him, by the Acoma Office

of Taxation of the Notice of Valuation or Notice of Tax Due or 2) the

date the tax is due.

Origins: Enacted by Tribal Council Resolution No. TCJuly-25-85-3, as amended by Tribal Council Resolution No.

TC-DEC-88-2; codified as §18-4-12(A) Pueblo of Acoma

Laws 1988; restated as §14-4-12(A) Pueblo of Acoma

Laws 1995 and 2003; restated and amended as §14-116(A) by Tribal Council Resolution No. TC-MAY-23-07-VIa

in 2007.

Annotations: 1988 amendment inserted “Acoma Tax

Office” in lieu of “Governor.” 2007 restatement changed

subsection heading from “Time” to “Time for Filing Protest.”

2007 restatement replaced “Acoma Tax Office” with

“Acoma Office of Taxation” and added “or 2) the date the

tax is due.”

Informal Conference. Prior to the Governor’s referral of the protest to

the Tribal Court, the Tax Administrator shall hold an informal

conference within thirty (30) days of the date the protest is filed, with

the taxpayer and the Governor, or his designee, in an effort to resolve

the protest matter. If the parties are unable to resolve the matter

through the informal conference, the Tax Administrator shall inform

Pueblo of Acoma Laws 2003 (2019 Replacement)

Page 14-12

the Governor that the matter remains unresolved and should be

referred to Tribal Court.

Origins: Enacted by Tribal Council Resolution No. TCMAY-23-07-VIa.

Tribal Court. Upon timely receipt of a protest concerning the valuation

of property or assessment of a tax or fee, the Governor shall refer the

matter to the Pueblo of Acoma Tribal Court. The Tribal Court shall

hold a hearing if requested either in the protest or by the Acoma

Office of Taxation.

Origins: Enacted by Tribal Council Resolution No. TCJuly-25-85-3; restated by Tribal Council Resolution No. TCDEC-88-2; codified as §18-4-12(B) Pueblo of Acoma Laws

1988; restated as §14-4-12(B) Pueblo of Acoma Laws

1995 and 2003; restated and amended as §14-1-16(C) by

Tribal Council Resolution No. TC-MAY-23-07-VIa in 2007.

Annotations: 2007 restatement changed subsection

heading from “Hearing in Tribal Court” to “Tribal Court”.

2007 restatement deleted the phrase, “or a request for a

hearing” immediately after “protest” in the first sentence

and added “or assessment of a tax or fee” immediately

after “property” in the first sentence. 2007 restatement

added the second sentence.

Presiding Officer of the Court. The Governor or the Acoma Tribal

Council may designate a special Tribal Court Judge to conduct formal

hearings arising under the provisions of this Title.

Origins: Enacted by Tribal Council Resolution No. TCJuly-25-85-3; restated by Tribal Council Resolution No. TCDEC-88-2; codified as §18-4-12(C) Pueblo of Acoma Laws

1988; restated as §14-4-12(C) Pueblo of Acoma Laws

1995 and 2003; restated and amended as §14-1-16(D) by

Tribal Council Resolution No. TC-MAY-23-07-VIa in 2007.

Annotations: 2007 restatement replaced the term “code”

with “title.”

Appearance. Taxpayers may appear at a hearing for themselves or

be represented by:

An Acoma Tribal Member;

A bona fide employee of the taxpayer;

A certified public accountant;

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Page 14-13

A registered public accountant;

A licensed attorney, to the extent permitted by Acoma Law.

Origins: Enacted by Tribal Council Resolution No. TCJuly-25-85-3; restated by Tribal Council Resolution No. TCDEC-88-2; codified as §18-4-12(D) Pueblo of Acoma Laws

1988; restated as §14-4-12(D) Pueblo of Acoma Laws

1995 and 2003; restated and amended as §14-1-16(E) by

Tribal Council Resolution No. TC-MAY-23-07-VIa in 2007.

Annotation: Cross-reference to section on professional

attorneys at §3-3-2 Pueblo of Acoma Laws 2003. Tribal

Council Resolution No. TC-July-25-85-3 first allowed

licensed attorneys to appear in tribal court as part of the tax

protest procedure. Revised in 1999 to conform to

amendments to Title III concerning professional attorneys.

Amended to comply with current Title 3, and Tribal Council

Resolution No. TC-OCT-30-96-3. 2007 restatement added

“of the taxpayer” immediately after “employee” at

subsection E(2).

Closed Hearing. Hearings shall not be open to the public except upon

the request of the taxpayer, or by permission of the Tribal Court.

Origins: Enacted by Tribal Council Resolution No. TCDEC-88-2; codified as §18-4-12(E) Pueblo of Acoma Laws

1988; restated as §14-4-12(E) Pueblo of Acoma Laws

1995 and 2003; restated and amended as §14-1-16(F) by

Tribal Council Resolution No. TC-MAY-23-07-VIa in 2007.

Annotations: 2007 restatement changed subsection

heading from “Hearing Status” to “Closed Hearing.”

Hearing Delays. Hearings may be postponed or continued at the

discretion of the Tribal Court.

Origins: Enacted by Tribal Council Resolution No. TCDEC-88-2; codified as §18-4-12(F) Pueblo of Acoma Laws

1988; restated as §14-4-12(F) Pueblo of Acoma Laws 1995

and 2003; restated and amended as §14-1-16(G) by Tribal

Council Resolution No. TC-MAY-23-07-VIa in 2007.

Record. The Tribal Court shall make a complete record of the

hearing, using either a tape recording or stenographic means.

Origins: Enacted by Tribal Council Resolution No. TCJuly-25-85-3; restated by Tribal Council Resolution No. TCDEC-88-2; codified as §18-4-12(G) Pueblo of Acoma Laws

1988; restated as §14-4-12(G) Pueblo of Acoma Laws

1995 and 2003; restated and amended as §14-1-16(H) by

Tribal Council Resolution No. TC-MAY-23-07-VIa in 2007.

Pueblo of Acoma Laws 2003 (2019 Replacement)

Page 14-14

Hearing Procedure. In formal protest hearings, the technical rules of

evidence and the rules of civil procedure shall not apply, but the

hearing shall be conducted so that each side may present evidence

and argument in support of its position.

Origins: 1971 Law and Order Code as amended by 1985

Law and Order Code; restated by Tribal Council Resolution

No. TC-July-25-85-3; restated by Tribal Council Resolution

No. TC-DEC-88-2; codified as §18-4-12(H) Pueblo of

Acoma Laws 1988; restated as §14-4-12(H) Pueblo of

Acoma Laws 1995 and 2003; restated and amended as

§14-1-16(I) by Tribal Council Resolution No. TC-MAY-2307-VIa in 2007.

Annotation: Tribal Court Administrative Order No. 98-MS04, entered February 8, 1998, provides that the Rules of

Civil Procedure of the State of New Mexico are hereby

adopted by this Court until such time as other rules are

adopted by the Tribal Council.

Appeal from Tribal Court Decision. If the taxpayer or the Governor is

dissatisfied with the action and order of the Tribal Court after the

formal hearing, the dissatisfied party may appeal to the Acoma Tribal

Council, sitting as Appellate Court, for further relief.

Origins: Enacted by Tribal Council Resolution No. TCJuly-25-85-3; restated by Tribal Council Resolution No. TCDEC-88-2; codified as §18-4-12(I) Pueblo of Acoma Laws

1988; restated as §14-4-12(I) Pueblo of Acoma Laws 1995

and 2003; restated and amended as §14-1-16(J) by Tribal

Council Resolution No. TC-MAY-23-07-VIa in 2007.

Annotation: Prior codifications set out an appellate

process. See for example, Tribal Council Resolution No.

TC-JULY-25-85-3. With the Restatement of Title I in 1996,

the Tribal Council approved one appellate process. Crossreference to §1-5-5 Pueblo of Acoma Laws 2003. 2007

restatement replaced “he” with “the dissatisfied party.”

Pueblo Presumed Correct. In protest proceedings before the Tribal

Court and on appeal to the Acoma Tribal Council, sitting as Appellate

Court, any assessment of taxes or demand for payment made by the

Pueblo of Acoma is presumed to be correct.

Origins: Enacted by Tribal Council Resolution No. TCDEC-88-2; codified as §18-4-12(J) Pueblo of Acoma Laws

1988; restated as §14-4-12(J) Pueblo of Acoma Laws 1995

and 2003; restated as §14-1-16(K) by Tribal Council

Resolution No. TC-MAY-23-07-VIa in 2007.

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Page 14-15

Standard for Review. The Tribal Court or the Tribal Council shall set

aside a tax determination of the Acoma Office of Taxation only if it is

found to be:

Arbitrary, capricious or an abuse of discretion; or

Not otherwise in accordance with the laws of the Acoma

Pueblo, or the United States of America.

Origins: Enacted by Tribal Council Resolution No. TCJuly-25-85-3; restated by Tribal Council Resolution No. TCDEC-88-2; codified as §18-4-12(K) Pueblo of Acoma Laws

1988; restated as §14-4-12(K) Pueblo of Acoma Laws

1995 and 2003; restated and amended as §14-1-16(L) by

Tribal Council Resolution No. TC-MAY-23-07-VIa in 2007.

Annotations: 1988 restatement deleted text that permitted

reversal of a decision based on lack of substantial

evidence in the record. 2007 restatement deleted

“Governor or” immediately before “Acoma Office of

Taxation” and replaced “Acoma Tax Office” with “Acoma

Office of Taxation.”

14-1-17

Payments after Protest Settled

If the Tribal Court or Appellate Court finds that all or some portion of

the protested value and tax due is correct and payable by the

taxpayer, that amount of the tax and any interest that may have

accrued thereon shall be paid over to the Pueblo of Acoma through

the Acoma Central Accounting Department.

Origins: Enacted by Tribal Council Resolution No. TCDEC-15-88-2; codified as §18-4-13 Pueblo of Acoma Laws

1988; restated as §14-4-13(A) Pueblo of Acoma Laws

1995 and 2003; restated and amended as §14-1-17(A) by

Tribal Council Resolution No. TC-MAY-23-07-VIa in 2007.

Annotations: 2007 restatement replaced the first clause,

“In the event that all or some portion of the protested value

and tax due, determined by the Acoma Tax Office, is found

to be due and payable by the taxpayer,” with “If the Tribal

Court or Appellate Court finds that all or some portion of

the protested value and tax due is correct and payable by

the taxpayer,”. 2007 restatement also replaced reference to

“Acoma Tax Office” with “Acoma Central Accounting

Department.”

If the Tribal Court or Appellate Court finds that all or some portion of

the valuation and tax due is found to be incorrect, that amount of tax

and any interest that may have accrued thereon shall be paid over by

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Page 14-16

the Acoma Central Accounting Department to the protestant at the

time of the final determination of valuation and tax due.

Origins: Enacted by Tribal Council Resolution No. TCDEC-15-88-2; codified as §18-4-14(A) Pueblo of Acoma

Laws 1988; restated as §14-4-13(B) Pueblo of Acoma

Laws 1995 and 2003; restated and amended as §14-117(B) by Tribal Council Resolution No. TC-MAY-23-07-VIa

in 2007.

Annotations: 2007 restatement replaced the first clause,

“In the event that all or some portion of the valuation and

tax due is found to be incorrect,” with “If the Tribal Court or

Appellate Court finds that all or some portion of the

valuation and tax due is found to be incorrect,”. 2007

restatement also replaced reference to “Acoma Tax Office”

with “Acoma Central Accounting Department.” Finally, the

2007 restatement replaced the final word “taxation” with

“tax due”.

14-1-18

Confidentiality Required

Information about a specific property, property owner or taxpayer shall

be considered confidential. Confidentiality extends to information

gained by an employee or an official of the Pueblo of Acoma as a

result of any report, return or information furnished to the Acoma

Office of Taxation by a taxpayer or as a result of an examination of

property or records of a taxpayer.

Origins: Enacted by Tribal Council Resolution No. TCDEC-15-88-2; codified as §18-4-14(A) Pueblo of Acoma

Laws 1988; restated as §14-4-14(A) Pueblo of Acoma

Laws 1995 and 2003; restated and amended as §14-118(A) by Tribal Council Resolution No. TC-MAY-23-07-VIa

in 2007.

Annotations: 2007 restatement replaced the phrase “or

property owner,” with “property owner or taxpayer” in line

one, added “return” immediately after “any report” in line 4,

and replaced “Tax Office” with “Office of Taxation” in line 5.

Information contained in the tax returns, valuation records, or the

identity of the owner or person responsible for the tax or in

possession of the property may be released:

To an authorized representative of the State of New Mexico,

another state, or another Indian taxing jurisdiction, [provided]

that the receiving jurisdiction has agreed in writing to use the

information for tax purposes only and agrees to share

Pueblo of Acoma Laws 2003 (2019 Replacement)

Page 14-17

information useful to this tax program with the Pueblo of

Acoma;

To the Pueblo of Acoma Tribal Court system in an action

relating to taxation in which the Pueblo is a party and in which

the information is material to the inquiry;

To the taxpayer or a representative authorized in writing by the

owner to obtain the information; provided that the release is

limited to information pertaining to the taxpayer's property or

taxable activities;

If used for statistical purposes in a way that the information

revealed is not identified or identifiable as applicable to any

taxpayer, property owner or person in possession of the

property.

Origins: Enacted by Tribal Council Resolution No. TCDEC-15-88-2; codified as §18-4-14(B) Pueblo of Acoma

Laws 1988; restated as §14-4-14(B) Pueblo of Acoma

Laws 1995 and 2003; restated and amended as §14-118(B) by Tribal Council Resolution No. TC-MAY-23-07-VIa

in 2007.

Annotations: 2007 restatement inserted “tax returns” in

the first line immediately before “valuation records,”

changed the word “and” to “or” in the first line immediately

after “valuation records,” and added the phrase,

“responsible for the tax or in” immediately after the word

“person” in the second line. 2008 replacement adds the

necessary information in brackets. 2007restatement also

added the concluding phrase “or taxable activities” at

subsection B(3) and added “taxpayer,” immediately before

“property owner” at subsection B(4).

Information gathered by the Governor or the Acoma Office of

Taxation may be used in a manner appropriate for the efficient and

effective operation of the Acoma Office of Taxation and this tax

program.

Origins: Enacted by Tribal Council Resolution No. TCDEC-15-88-2; codified as §18-4-14(C) Pueblo of Acoma

Laws 1988; restated as §14-4-14(C) Pueblo of Acoma

Laws 1995 and 2003; restated as §14-1-18(C) by Tribal

Council Resolution No. TC-MAY-23-07-VIa in 2007.

Annotations: 2007 restatement replaced “Tax Office” with

“Office of Taxation.”

Pueblo of Acoma Laws 2003 (2019 Replacement)

Page 14-18

14-1-19

Appropriation of Tax Revenues. The Acoma Tribal Council will determine on

an as needed basis the amounts of tax revenues that are to be used for

appropriations.

The Tribal Council will indicate their approval of

appropriations by executing a formal Tribal Council Resolution that, at a

minimum, will indicate the total amount of tax revenues approved to be

expended on specified Tribal Council initiatives. The Acoma Central

Accounting Department will be directed to process the transfer of funds,

inform the Acoma Office of Taxation of such authorized fund transfers, and

establish an operating budget for the Tribal Council approved expenditures

of tax revenues.

Origins: Enacted by Tribal Council Resolution No. TCMAY-23-07-VIa; repeals §14-5-1 et al. Pueblo of Acoma

Laws 2003.

Annotations: 2007 restatement repeals sections that

established three accounts to administer the Acoma

Pueblo Tax Program: The Tax Revenue Account, the Tax

Escrow Account, and the Tax Administration Account.

Those accounts were established by Tribal Council

Resolution No. TC-NOV-21-85-1, and were not previously

repealed with the adoption of the 1988 Acoma Tax Law.

14-1-20

Funding Office of Taxation. The Acoma Office of Taxation shall have its

annual budget approved by the Tribal Council.

Origins: Enacted by Tribal Council Resolution No. TCMAY-23-07-VIa.

Chapter 2.

BUSINESS PROPERTY TAX

14-2-1

Purpose. The following provisions of the Acoma Pueblo Business Property

Tax Code have been enacted to enable the Pueblo of Acoma to:

Generate sufficient revenues to support its government;

Provide funding for industrial and/or business development; and

Provide such other essential public services as the Acoma Tribal

Council deems appropriate.

Origins: Enacted by Tribal Council Resolution No. TCDEC-15-88-2; codified as §18-1-1 Pueblo of Acoma Laws

1988; restated as §14-1-1 Pueblo of Acoma Laws 1995

and 2003; restated as §14-2-1 by Tribal Council Resolution

No. TC-MAY-23-07-VIa in 2007.

14-2-2

Intent. The intent of the Acoma Tribal Council in enacting the Acoma

Business Property Tax is to respect traditional Pueblo livelihoods, customs,

Pueblo of Acoma Laws 2003 (2019 Replacement)

Page 14-19

and their contributions to tribal government, preserve and protect the health

and welfare of Pueblo members, and require modern business to pay a fair

share for Pueblo government services provided within the Acoma tax

jurisdiction.

Origins: Enacted by Tribal Council Resolution No. TCDEC-15-88-2; codified as §18-1-2 Pueblo of Acoma Laws

1988; restated as §14-1-2 Pueblo of Acoma Laws 1995

and 2003; restated as §14-2-2 by Tribal Council Resolution

No. TC-MAY-23-07-VIa in 2007.

14-2-3

Ad Valorem Tax

The Acoma Business Property Tax is an ad valorem property tax

levied on property of each taxpayer as an expense of operating its

entire business.

The tax should be paid by taxpayer and collected pro-rata from each

and every customer of the operating unit based on the customer’s

usage of taxpayer’s service or commodity. This tax may not be

“passed through” directly or exclusively to taxpayer‘s customers

residing within the Acoma Pueblo taxing jurisdiction].

Origins: Tribal Council Resolution No. TC-July-25-85-3, as

clarified by Tribal Council Resolution No. TC-June-23-87-1;

amended by Tribal Council Resolution No. TC-DEC-88-2;

codified as §18-1-3 Pueblo of Acoma Laws 1988; restated

as §14-1-3 Pueblo of Acoma Laws 1995 and 2003;

restated as §14-2-3 by Tribal Council Resolution No. TCMAY-23-07-VIa in 2007.

Annotations: 2007 restatement unintentionally deleted

the text in brackets at subsection B. 2008 replacement

supplies the necessary information in brackets.

14-2-4

Definitions. For the purpose of this Chapter, the following terms shall be

defined as:

“Business” is any person conducting business on or across the

Pueblo of Acoma who is not specifically exempt from taxation by the

Acoma Tribal Council; also, a taxpayer.

Origins: Enacted by Tribal Council Resolution No. TCDEC-15-88-2; codified as §18-1-5(A) Pueblo of Acoma

Laws 1988; restated as §14-1-5(A) Pueblo of Acoma Laws

1995 and 2003; restated and amended as §14-2-4(A) by

Tribal Council Resolution No. TC-MAY-23-07-VIa in 2007.

Annotations: 2007 restatement changed the term “Title” to

“Chapter.

Pueblo of Acoma Laws 2003 (2019 Replacement)

Page 14-20

“Exempt Business” is any of the following property that is exempt from

the Acoma Business Property Tax:

Property owned or leased by the government of the Pueblo of

Acoma, its subdivisions or businesses wholly owned by the

Pueblo.

Origins: Enacted by Tribal Council Resolution No. TCDEC-15-88-2; codified as §18-1-5(B)(1) Pueblo of Acoma

Laws 1988; restated as §14-1-5(B)(1) Pueblo of Acoma

Laws 1995 and 2003; restated and amended as §14-24(B)(1) by Tribal Council Resolution No. TC-MAY-23-07VIa in 2007.

Annotations: 2007 restatement added the phrase “or

leased” immediately after “owned” and added the

concluding phrase, “its subdivisions or businesses wholly

owned by the Pueblo.”

Property which is the total amount of property (a) in the

ownership or lease of the business operating unit; (b) used

within the jurisdiction of the Pueblo of Acoma (c) and has a net

book value of less than $50,000 excluding value of interests in

real estate within the Pueblo of Acoma.

Origins: Enacted by Tribal Council Resolution No. TCDEC-15-88-2; codified as §18-1-5(B)(2) Pueblo of Acoma

Laws 1988; restated as §14-1-5(B)(2) Pueblo of Acoma

Laws 1995 and 2003; restated and amended as §14-24(B)(2) by Tribal Council Resolution No. TC-MAY-23-07VIa in 2007.

Annotations: 2007 restatement made grammatical

changes and increased the valuation threshold for taxation

from $30,000 to $50,000.

Property used in traditional Acoma livelihoods, including but

not limited to, farming, livestock raising, bread making, and

pottery making.

Origins: Enacted by Tribal Council Resolution No. TCDEC-15-88-2; codified as §18-1-5(B)(3) Pueblo of Acoma

Laws 1988; restated as §14-1-5(B)(3) Pueblo of Acoma

Laws 1995 and 2003; restated and amended as §14-24(B)(3) by Tribal Council Resolution No. TC-MAY-23-07VIa in 2007.

Property of the Pueblo of Acoma Housing Authority (PAHA)

and PAHA projects, as specified in Title 16.

Pueblo of Acoma Laws 2003 (2019 Replacement)

Page 14-21

Origins: See Origins at Section 16-1-1; Pueblo of Acoma

Laws 2003; codified as ' 14-2-4(B) by Tribal Council

Resolution No. TC-MAY-23-07-VIa.

Annotations: In 2003, Title 16, concerning the Acoma

Pueblo Housing Authority, contained the Tribal Council=s

approval of an exemption from all Pueblo taxes and

assessments for any property of the Authority or in any

Authority project. See Pueblo of Acoma Laws 2003

Section 16-7-1(A); 2007 Restatement now recognizes the

exemption at subsection B(4).

“Net Book Value” is the cost of property as carried in the accounting

records of the owner, less the accrued depreciation reserve for that

property, provided that:

This cost shall include all amounts expended for the purchase

and installation of the property and including labor, freight and

taxes paid; and

Net Book Value shall be no less than forty percent (40%) of the

original cost of the property.

Origins: Enacted by Tribal Council Resolution No. TCJULY-25-85-3, restated by Tribal Council Resolution No.

TC-DEC-15-88-2; codified as §18-1-5(C) Pueblo of Acoma

Laws 1988; restated as §14-1-5(C) Pueblo of Acoma Laws

1995 and 2003; restated and amended as §14-2-4(C) by

Tribal Council Resolution No. TC-MAY-23-07-VIa in 2007.

Annotations: 1988 restatement changed the net book

value from 33 1/3% to 40%.

“Real Property” is the real property, held in fee simple, which is

located within the exterior boundary limits of the Pueblo of Acoma, its

grant, its Reservations, or lands owned by the Pueblo of Acoma or

held by the United States of America for the benefit or use of Acoma

Pueblo.

Origins: Enacted by Tribal Council Resolution No. TCDEC-15-88-2; codified as §18-1-5(D) Pueblo of Acoma

Laws 1988; restated as §14-1-5(D) Pueblo of Acoma Laws

1995 and 2003; restated as §14-2-4(D) by Tribal Council

Resolution No. TC-MAY-23-07-VIa in 2007.

“Real Property Value” is the:

Appraised value as prepared by a qualified fee appraiser,

submitted by the owner of the property; or

Pueblo of Acoma Laws 2003 (2019 Replacement)

Page 14-22

Appraised value as prepared by a qualified fee appraiser at the

order of the Acoma Office of Taxation; or

Value as determined by a person with knowledge and

experience based on reasonable and reliable information; or

[Combination] of any of the above.

Origins: Enacted by Tribal Council Resolution No. TCJULY-25-85-3, restated by Tribal Council Resolution No.

TC-DEC-15-88-2; codified as §18-1-5(E) Pueblo of Acoma

Laws 1988; restated as §14-1-5(E) Pueblo of Acoma Laws

1995 and 2003; restated and amended as §14-2-4(E) by

Tribal Council Resolution No. TC-MAY-23-07-VIa in 2007.

Annotations: 2007 restatement added subsection E(3),

and replaced “both” with the term “any of the above” at

subsection E(4). 2008 replacement provides the necessary

information in brackets.

“Unit Method of Valuation” is the technique of valuing a group of

property items as “one thing.”

Origins: Enacted by Tribal Council Resolution No. TCJULY-25-85-3, restated by Tribal Council Resolution No.

TC-DEC-15-88-2; codified as §18-1-5(F) Pueblo of Acoma

Laws 1988; restated as §14-1-5(F) Pueblo of Acoma Laws

1995 and 2003; restated and amended as §14-2-4(F) by

Tribal Council Resolution No. TC-MAY-23-07-VIa in 2007.

“Personal Property” is:

Chattels or chattel interests in land and improvements to land

that are immoveable and which remain in the same title as the

land; or

Tangible Personal Property that may be owned or possessed

and which occupies space and is perceptible to the senses in

some way (for example, software for use in electronic

computation and activation).

Origins: Enacted by Tribal Council Resolution No. TCJULY-25-85-3, restated by Tribal Council Resolution No.

TC-DEC-15-88-2; codified as §18-1-5(G) Pueblo of Acoma

Laws 1988; restated as §14-1-5(G) Pueblo of Acoma Laws

1995 and 2003; restated as §14-2-4(G) by Tribal Council

Resolution No. TC-MAY-23-07-VIa in 2007.

Pueblo of Acoma Laws 2003 (2019 Replacement)

Page 14-23

“Lease” is an agreement, reduced to writing, between the Pueblo of

Acoma and/or the United States as a Trustee for the Pueblo of

Acoma that grants a right to the use of or ingress to and egress from

specified real property belonging to or held in trust for the benefit of

the Pueblo of Acoma whether such right is for a period of years or in

perpetuity and whether denominated “Lease,” “Grant of Right-of-Way”

or any other “Grant” or “Permit” or otherwise.

Origins: Enacted by Tribal Council Resolution No. TCSEPT-27-84-01-1, restated by Tribal Council Resolution

No. TC-DEC-15-88-2; codified as §18-1-5(H) Pueblo of

Acoma Laws 1988; restated as §14-1-5(H) Pueblo of

Acoma Laws 1995 and 2003; restated as §14-2-4(H) by

Tribal Council Resolution No. TC-MAY-23-07-VIa in 2007.

“Leasehold” is the real property to which a lease relates.

Origins: Enacted by Tribal Council Resolution No. TCSEPT-27-84-01-1, restated by Tribal Council Resolution

No. TC-DEC-15-88-2; codified as §18-1-5(I) Pueblo of

Acoma Laws 1988; restated as §14-1-5(I) Pueblo of

Acoma Laws 1995 and 2003; restated as §14-2-4(I) by

Tribal Council Resolution No. TC-MAY-23-07-VIa in 2007.

“Software” is the physical accumulation or fixed arrangement of a

specific group of molecular impulses which is stored for retrieval,

upon command, and which is capable of repetitive activation of one or

more electronic signals.

Origins: Enacted by Tribal Council Resolution No. TCJULY-25-85-3, restated by Tribal Council Resolution No.

TC-DEC-15-88-2; codified as §18-1-5(J) Pueblo of Acoma

Laws 1988; restated as §14-1-5(J) Pueblo of Acoma Laws

1995 and 2003; restated as §14-2-4(J) by Tribal Council

Resolution No. TC-MAY-23-07-VIa in 2007.

“Person” is an individual or any other legal entity.

Origins: Enacted by Tribal Council Resolution No. TCSEPT-27-84-01-1, restated by Tribal Council Resolution

No. TC-DEC-15-88-2; codified as §18-1-5(K) Pueblo of

Acoma Laws 1988; restated as §14-1-5(K) Pueblo of

Acoma Laws 1995 and 2003; restated as §14-2-4(K) by

Tribal Council Resolution No. TC-MAY-23-07-VIa in 2007.

“Chattel” is any species of property not amounting to a free hold or fee

in land; an article of personal property.

Origins: Enacted by Tribal Council Resolution No. TCDEC-15-88-2; codified as §18-1-5(L) Pueblo of Acoma

Pueblo of Acoma Laws 2003 (2019 Replacement)

Page 14-24

Laws 1988; restated as §14-1-5(L) Pueblo of Acoma Laws

1995 and 2003; restated as §14-2-4(L) by Tribal Council

Resolution No. TC-MAY-23-07-VIa in 2007.

14-2-5

Tax Levy. A tax is levied on the net book value of the allocated portion of the

business operating unit property within the jurisdiction of the Pueblo of

Acoma and the scope of this title. Net book value is defined in this title and

determined under the unit method of valuation.

Origins: Enacted by Tribal Council Resolution No. TCDEC-15-88-2; codified as §18-3-1 Pueblo of Acoma Laws

1988; restated as §14-3-1 Pueblo of Acoma Laws 1995

and 2003; restated as §14-2-5 by Tribal Council Resolution

No. TC-MAY-23-07-VIa in 2007.

14-2-6

Based on Need. The Governor and Tribal Council shall consider the revenue

needs of the Pueblo and the tax base, and then set the tax rate accordingly.

Origins: Enacted by Tribal Council Resolution No. TCDEC-15-88-2; codified as §18-3-2 Pueblo of Acoma Laws

1988; restated as §14-3-2 Pueblo of Acoma Laws 1995

and 2003; restated as §14-2-6 by Tribal Council Resolution

No. TC-MAY-23-07-VIa in 2007.

14-2-7

Tax Rate Limits. The annual tax rate shall not be less than 2% or more than

6.5% of the net book value, as defined, of the property subject to this Title.

Origins: Enacted by Tribal Council Resolution No. TCDEC-15-88-2; codified as §18-3-3 Pueblo of Acoma Laws

1988; restated as §14-3-3 Pueblo of Acoma Laws 1995

and 2003; restated and amended as §14-2-7 by Tribal

Council Resolution No. TC-MAY-23-07-VIa in 2007.

Annotations: 2007 restatement increased the cap on the

tax rate from 5% to 6.5% of the net book value. 2008

amendment increased the business property tax rate from

5 to 6.5%, effective January 1, 2009, See Tribal Council

Resolution No. TC-NOV-05-08-VIa.

14-2-8

Payment in Lieu of Taxes. The Acoma Office of Taxation may accept

payments in lieu of the Acoma Business Property Tax in the following

circumstances:

Leased Gaming Machines. The Acoma Office of Taxation develops a

schedule in consultation with Acoma Business Enterprises, for

payments in lieu of taxes on gaming machines leased by Acoma

Business Enterprises from vendors.

Construction Projects. For Construction projects with a contract value

over $250,000 within the Pueblo of Acoma, the Acoma Tax Office

Pueblo of Acoma Laws 2003 (2019 Replacement)

Page 14-25

may accept payments in lieu of the Acoma Business Property Tax.

Payments in lieu of taxes shall be calculated on the basis of up to 5%

of the project construction costs and paid at the start of the project.

Other. When specifically approved by Tribal Council to resolve

disputes over tribal tax jurisdiction.

Origins: Enacted by Tribal Council Resolution No. TCMAY-23-07-VIa.

14-2-9

No Discrimination. No provision of this law shall be construed as imposing a

tax which discriminates on the basis of whether a business is owned or

controlled by members of Acoma Pueblo.

Origins: Enacted by Tribal Council Resolution No. TCDEC-15-88-2; codified as §18-1-6 Pueblo of Acoma Laws

1988; restated as §14-1-6 Pueblo of Acoma Laws 1995

and 2003; restated and amended as §14-2-9 by Tribal

Council Resolution No. TC-MAY-23-07-VIa in 2007.

14-2-10

Valuation of Property for Business Property Tax; Penalties.

Responsibility. The Acoma Tax Office is responsible for the valuation

of all property to which this title applies, and for the assessment and

collection of the Acoma Business Property tax.

Origins: Enacted by Tribal Council Resolution Nos. TCSEPT-27-84-01-1; TC-NOV-84-18-5; and TC-JULY-25-853. Restated by Tribal Council Resolution No. TC-DEC-1588-2; codified as §18-2-1 Pueblo of Acoma Laws 1988;

restated as §14-2-1 Pueblo of Acoma Laws 1995 and

2003; restated as §14-2-10(A) by Tribal Council Resolution

No. TC-MAY-23-07-VIa in 2007.

Reporting Required. The Acoma Tax Office shall require the

reporting of the net book value of the property of the affected

business operating unit and the value of the real property of the

business operating unit, within the Acoma tax jurisdiction.

Origins: Enacted by Tribal Council Resolution No. TCDEC-15-88-2; codified as §18-2-2 Pueblo of Acoma Laws

1988; restated as §14-2-2 Pueblo of Acoma Laws 1995

and 2003; restated as §14-2-10(B) by Tribal Council

Resolution No. TC-MAY-23-07-VIa in 2007.

Failure to Respond to Request for Property Valuation. Any person

who fails to respond within 30 days to a request by the Acoma Tax

Office to provide a valuation of property subject to property tax

pursuant to this Title shall be assessed:

Pueblo of Acoma Laws 2003 (2019 Replacement)

Page 14-26

A penalty of One Hundred Dollars ($100.00) per day for

each day the valuation report is delinquent.

A person failing to provide a valuation of property at the

time due may be charged for administrative costs

incurred in valuing the taxable property, including but

not limited to attorney fees, valuation determination and

other costs, incurred within or outside the jurisdiction of

the Pueblo of Acoma. These charges shall be assessed

unless the Governor for good cause shown relieves the

person from the operation of this section.

Origins: Enacted by Tribal Council Resolution No. TCMAY-23-07-VIa.

14-2-11

Sources of Information. The Acoma Tax Office may resort to any public or

other document relevant to the question of value and any person with

knowledge and experience in the event that the business fails or refuses to

submit a report of its property for taxation purposes. In the absence of a

timely filed appraisal and statement of value from the taxpayer, the Acoma

Tax Office may obtain an appraisal or otherwise determine the value of real

or personal property and statement of value and the fee for such appraisal

and valuation shall be added to amount of tax due.

Origins: Enacted by Tribal Council Resolution No. TCDEC-15-88-2; codified as §18-2-3 Pueblo of Acoma Laws

1988; restated as §14-2-3 Pueblo of Acoma Laws 1995

and 2003; restated and amended as §14-2-11 by Tribal

Council Resolution No. TC-MAY-23-07-VIa in 2007.

Annotations: 2007 restatement added the phrase “or

personal” immediately after “real” in the second sentence

14-2-12

Jurisdiction. The Business Property Tax applies to all business property

located within the Pueblo of Acoma, including the Acoma Pueblo Grant and

Indian Reservations and lands owned by the Pueblo of Acoma or held by the

United States of America for the benefit or use of the Acoma Pueblo which

are contiguous to or in close proximity to the Acoma Grant or Reservation

lands.

Origins: Enacted by Tribal Council Resolution No. TCDEC-15-88-2; codified as §18-2-4 Pueblo of Acoma Laws

1988; restated as §14-2-4 Pueblo of Acoma Laws 1995

and 2003; restated as §14-2-12 by Tribal Council

Resolution No. TC-MAY-23-07-VIa in 2007.

14-2-13

Property to Be Valued. The property to be valued shall be that part of

Pueblo of Acoma Laws 2003 (2019 Replacement)

Page 14-27

Taxpayer's personal property of the entire operating unit of Taxpayer that is

owned or leased by that business operating unit which contributes to the

operation of the business within the taxing jurisdiction of Pueblo of Acoma

and the appraised value of the real property of the business operating unit

that is located within the Pueblo of Acoma tax jurisdiction.

Origins: Enacted by Tribal Council Resolution No. TCDEC-15-88-2; codified as §18-2-5 Pueblo of Acoma Laws

1988; restated as §14-2-5 Pueblo of Acoma Laws 1995

and 2003; restated as §14-2-13 by Tribal Council

Resolution No. TC-MAY-23-07-VIa in 2007.

14-2-14

Allocation of Value. The assessed value of all property of the operating unit

of a business that is located within the Pueblo of Acoma for less than the full

three hundred and sixty five days of the calendar year is to be determined

pursuant to this Acoma Business Property Tax and that portion that is

subject to this tax shall be allocated to the jurisdiction of the Pueblo of

Acoma by regulation.

Origins: Enacted by Tribal Council Resolution No. TCDEC-15-88-2; codified as §18-2-6 Pueblo of Acoma Laws

1988; restated as §14-2-6 Pueblo of Acoma Laws 1995

and 2003; restated as §14-2-14 by Tribal Council

Resolution No. TC-MAY-23-07-VIa in 2007.

14-2-15

Valuation Date. All property is subject to valuation under this resolution, for

all or any part of any tax year, shall be valued as of January 1 of that year if it

is owned or operated as a part of the operating unit of the business, except

that newly acquired property that is included in the operating unit used for

valuation may be valued as of the initial date of acquisition if it occurs after

the first day of January of the tax year.

Origins: Enacted by Tribal Council Resolution No. TCDEC-15-88-2; codified as §18-2-7 Pueblo of Acoma Laws

1988; restated as §14-2-7 Pueblo of Acoma Laws 1995

and 2003; restated as §14-2-15 by Tribal Council

Resolution No. TC-MAY-23-07-VIa in 2007.

14-2-16

Mobile Property. The reporting date for each business operating within the

Pueblo of Acoma whose only property subject to this tax is determined to be

transient machinery, equipment, or railroad equipment and which is present

within the confines of the Pueblo of Acoma only on an occasional basis

during the tax year shall be the same as that for all other businesses subject

to the tax.

Origins: Enacted by Tribal Council Resolution No. TCDEC-15-88-2; codified as §18-4-2 Pueblo of Acoma Laws

1988; restated as §14-4-2 Pueblo of Acoma Laws 1995

and 2003; restated as §14-2-16 by Tribal Council

Pueblo of Acoma Laws 2003 (2019 Replacement)

Page 14-28

Resolution No. TC-MAY-23-07-VIa in 2007.

14-2-17

Report Forms. The Acoma Tax Office may provide forms for the reporting of

all business property to each of the businesses whose property is present

within the Pueblo of Acoma at any time during the calendar year. Forms

provided by the Acoma Tax Office must be used in the reporting of business

property.

Origins: Enacted by Tribal Council Resolution No. TCDEC-15-88-2; codified as §18-4-3 Pueblo of Acoma Laws

1988; restated as §14-4-3 Pueblo of Acoma Laws 1995

and 2003; restated and amended as §14-2-17 by Tribal

Council Resolution No. TC-MAY-23-07-VIa in 2007.

Annotations: 2007 restatement deleted the phrase “capital

investment property” in each of the two sentences and

replaced them with “business property.”

Chapter 3.

GASOLINE TAX

14-3-1

Enactment of Pueblo of Acoma Gasoline Tax. The Pueblo of Acoma hereby

enacts a tax of seventeen cents (174) per gallon on all gasoline received

within the Pueblo of Acoma. The Acoma Tax Department shall be

responsible for administering the Pueblo of Acoma Gasoline Tax.

Origins: Enacted by Tribal Council Resolution No. TCAUG-25-99-2A.

14-3-2

Effective Date of Acoma Gasoline Tax. The effective date of the Pueblo of

Acoma Gasoline Tax is July 1, 1999, and all gasoline transactions after the

effective date are subject to the tribal gasoline tax.

Origins: Enacted by Tribal Council Resolution No. TCSEP-8-99-2A.

14-3-3

Remittance of Taxes by Vendor.

Each vendor shall make a report by the 10 th day of each month on

forms provided by the Acoma Tax Office showing the receipts for

gasoline received within the Pueblo in the preceding calendar month.

At the time the report is filed with the Acoma Tax Office, the full

amount of the tax due by virtue of this ordinance shall be remitted to

the Acoma Central Accounting Office.

Payment will be considered as timely paid if postmarked before

midnight of the date on which it is due or if it is delivered to the Acoma

Tax Office by certified service or in person and a receipt given by

close of business on the date due.

Pueblo of Acoma Laws 2003 (2019 Replacement)

Page 14-29

Origins: Enacted by Tribal Council Resolution No. TCMAY-23-07-VIa.

Chapter 4.

LODGING TAX

14-4-1

Title and Purpose

Title. This Chapter may be cited as the “Acoma Lodging Tax.”

Purpose. The purpose of the Acoma Pueblo Lodging Tax is to

generate revenue for the Pueblo of Acoma by imposing an occupancy

tax on persons using commercial lodging within the Pueblo’s lands.

Origins: Enacted by Tribal Council Resolution No. TCJAN-10-01-2; amended in 2005 by Tribal Council

Resolution No. TC-DEC-13-05-VI(2); codified as §14-7-1

Pueblo of Acoma Laws 2003; restated as §14-4-1 by Tribal

Council Resolution No. TC-MAY-23-07-VIa in 2007.

Annotations: 2007 restatement changed the title of this

tax from “Acoma Hotel Occupancy Tax” to “Acoma Lodging

Tax.”

14-4-2

Definitions. As used in the Acoma Lodging Tax, the following definitions

shall apply:

“Gross Taxable Rent” is the total amount of rent paid to a vendor for

lodging.

Origins: Enacted by Tribal Council Resolution No. TCJAN-10-01-2; codified as §14-7-2(A) Pueblo of Acoma

Laws 2003; restated as §14-4-2(A) by Tribal Council

Resolution No. TC-MAY-23-07-VIa in 2007.

“Lodging” is the transaction of furnishing space, including rooms or

sleeping accommodations by a vendor to a person who for payment

of rent, uses, possesses, or has the right to use or posses any room

or rooms or other units of accommodations in or at a taxable

premises.

Origins: Enacted by Tribal Council Resolution No. TCJAN-10-01-2; codified as §14-7-2(B) Pueblo of Acoma

Laws 2003; restated and amended as §14-4-2(B) by Tribal

Council Resolution No. TC-MAY-23-07-VIa in 2007.

Annotations: 2007restatement replaced “furnishing

rooms” with “furnishing space, including rooms” in the first

line.

Pueblo of Acoma Laws 2003 (2019 Replacement)

Page 14-30

“Rent” is the compensation for the use or possession of lodging for a

period of time that is subject to the imposition of the Acoma [Lodging]

Tax.

Origins: Enacted by Tribal Council Resolution No. TCJAN-10-01-2; codified as §14-7-2(C) Pueblo of Acoma

Laws 2003; restated as §14-4-2(C) by Tribal Council

Resolution No. TC-MAY-23-07-VIa in 2007.

Annotations: Pueblo of Acoma Laws 2003 (2009

Replacement) supplies the necessary information.

“Taxable Premises” is a hotel or motel or other space used for

commercial lodging and includes spaces rented for overnight use at

any recreational vehicle park.

Origins: Enacted by Tribal Council Resolution No. TCJAN-10-01-2; codified as §14-7-2(D) Pueblo of Acoma

Laws 2003; restated and amended as §14-4-2(D) by Tribal

Council Resolution No. TC-MAY-23-07-VIa in 2007.

Annotations: 2007 restatement adds “or other space”

after “motel,” and the concluding phrase, “and includes

spaces rented for overnight use at any recreational vehicle

park” was added.

“Vendor” is a person, company or organization which furnishes

commercial lodging.

Origins: Enacted by Tribal Council Resolution No. TCJAN-10-01-2; codified as §14-7-2(E) Pueblo of Acoma

Laws 2003; restated as §14-4-2(E) Pueblo of Acoma Laws

(2008 Replacement) by Tribal Council Resolution No. TCMAY-23-07-VIa.

14-4-3

Rate of Tax. There is hereby imposed a lodging tax of six percent (6%) of

the gross taxable rent for lodging paid to vendors.

Origins: Enacted by Tribal Council Resolution No. TCJAN-10-01-2; codified as §14-7-3 Pueblo of Acoma Laws

2003; amended in 2005 by Tribal Council Resolution No.

TC-DEC-05-VI(2); restated as §14-4-3 by Tribal Council

Resolution No. TC-MAY-23-07-VIa in 2007, amended by

Tribal Council Resolution No. TC-JUL-30-08-VIc in 2008.

Annotations: 2005 amendment changed the tax rate from

5 to 7 percent. 2007 Restatement replaced the term

“occupancy tax” with “lodging tax.” 2008 amendment

decreased the tax rate from 7 to 5 percent. Effective date

of new tax rate is September 1, 2008. Tribal Council

Resolution No. 2018-013 adopted on June 11, 2018

amended this section to change the lodging tax from five

Pueblo of Acoma Laws 2003 (2019 Replacement)

Page 14-31

percent (5%) to six percent (6%).

14-4-4

Exemptions. The Acoma Lodging Tax shall not apply:

If a person has been a permanent resident of the taxable premises for

a period of at least 30 consecutive days.

If a person enters into or has entered into a written agreement for

lodgings at the taxable premises for a period of at least 30

consecutive days.

Origins: Enacted by Tribal Council Resolution No. TCJAN-10-01-2; codified as §14-7-4 Pueblo of Acoma Laws

2003; restated as §14-4-4 by Tribal Council Resolution No.

TC-MAY-23-07-VIa in 2007.

14-4-5

Collection and Administration of Taxes

Collection of Taxes by Vendor; Reporting.

Every vendor who is furnishing any commercial lodgings within

the Pueblo of Acoma is exercising a taxable privilege. As a

result, the vendor shall collect the tax on behalf of the Pueblo

and shall act as the trustee of the tax collected.

The tax shall be collected from the person(s) renting the

lodging and charged separately from the rent fixed by the

vendor for the lodgings.

Every vendor shall be liable to the Pueblo for the tax on rent

paid for lodging.

Each vendor shall maintain adequate records showing the

proceeds from the use of the taxable premises for commercial

lodging.

The Acoma Tax Office may conduct random audits of

vendor(s) to verify the amount of gross rent subject to the

[lodging] tax and to ensure that the full amount of the tax on

that rent is collected.

Origins: Enacted by Tribal Council Resolution No. TCJAN-10-01-2; codified as §14-7-5(A) Pueblo of Acoma

Laws 2003; restated as §14-4-5(A) by Tribal Council

Resolution No. TC-MAY-23-07-VIa in 2007.

Annotations: 2005 amendment deleted the phrase, “at a

hotel or motel” immediately after “commercial lodgings at

Pueblo of Acoma Laws 2003 (2019 Replacement)

Page 14-32

subsection A(1). 2009 replacement supplies the necessary

information at subsection (A)(5).

Remittance of Taxes by Vendor.

Each vendor shall make a report by the 10th day of each month

on forms provided by the Acoma Tax Office showing the

receipts for lodging paid to the vendor in the preceding

calendar month.

Payment will be considered as timely paid if postmarked

before midnight of the date on which it is due or if it is delivered

to the Acoma Tax Office by certified service or in person and a

receipt given by close of business on the date due.

Origins: Enacted by Tribal Council Resolution No. TCJAN-10-01-2; codified as §14-7-5(B) Pueblo of Acoma

Laws 2003; restated as §14-4-5(B) by Tribal Council

Resolution No. TC-MAY-23-07-VIa in 2007.

Penalties.

Acoma lodging taxes not paid by the 15th of the month

provided herein shall be considered delinquent and the vendor

considered a delinquent taxpayer liable for the tax.

In addition to the lodging tax owed, each delinquent taxpayer

shall be assessed:

a penalty in the amount of One Hundred Dollars ($100)

per day for each day the vendor is delinquent.

interest at a rate of One Percent (1%) per month or

Twelve Percent (12%) annual simple interest rate shall

accrue against the amount of delinquent taxes due and

shall be applied on a daily basis until the date the taxes

are paid.

Origins: Enacted by Tribal Council Resolution No. TCJAN-10-01-2; codified as §14-7-5(C) Pueblo of Acoma

Laws 2003; amended in 2005 by Tribal Council Resolution

No. TC-DEC-05-VI(2); restated as §14-4-5(A) by Tribal

Council Resolution No. TC-MAY-23-07-VIa in 2007.

Annotations: 2005 amendment deleted the phrase, “at a

hotel or motel” immediately after “commercial lodgings at

subsection A(1).

Pueblo of Acoma Laws 2003 (2019 Replacement)

Page 14-33

14-4-6

Use of Tax Proceeds. The proceeds of the Acoma Lodging Tax shall be

used as follows:

Establishing, constructing, reconstructing or improving tourist and

customer facilities and attractions.

Origins: Enacted by Tribal Council Resolution No. TCJAN-10-01-2; codified as §14-7-6(A) Pueblo of Acoma

Laws 2003; amended in 2005 by Tribal Council Resolution

No. TC-DEC-05-VI(2); restated and amended as §14-46(A) by Tribal Council Resolution No. TC-MAY-23-07-VIa in

2007.

Annotations: 2005 amendment made grammatical

changes to subsection A. 2007 restatement replaced the

term “Acoma Pueblo Hotel Occupancy Tax” with the term

“Acoma Lodging Tax.”

Advertising, publicizing, and promoting tourist and customer facilities

and attractions.

Origins: Enacted by Tribal Council Resolution No. TCJAN-10-01-2; codified as §14-7-6(B) Pueblo of Acoma

Laws 2003; restated as §14-4-6(B) by Tribal Council

Resolution No. TC-MAY-23-07-VIa in 2007.

Development, maintenance and improvement of governmental

infrastructure items such as roads and utilities and such other

essential public services [that] Tribal Council deems appropriate.

Origins: Enacted by Tribal Council Resolution No. TCJAN-10-01-2; codified as §14-7-6(C) Pueblo of Acoma

Laws 2003; amended in 2005 by Tribal Council Resolution

No. TC-DEC-05-VI(2); restated as §14-4-6(C) by Tribal

Council Resolution No. TC-MAY-23-07-VIa in 2007.

Annotations: 2005 amendment made grammatical

changes to subsection C. 2009 replacement supplies the

necessary information.

To defray the costs of administering the tax.

Origins: Enacted by Tribal Council Resolution No. TCJAN-10-01-2; codified as §14-7-6(D) Pueblo of Acoma

Laws 2003; restated as §14-4-6(D)) by Tribal Council

Resolution No. TC-MAY-23-07-VIa in 2007.

Pueblo of Acoma Laws 2003 (2019 Replacement)

Page 14-34

14-4-7.

Amendment of Tax. The Acoma Pueblo Tribal Council reserves the right to

amend the rate and terms of the Acoma Lodging Tax as deemed necessary.

Origins: Enacted by Tribal Council Resolution No. TCJAN-10-01-2; codified as §14-7-7 Pueblo of Acoma Laws

2003; restated and amended as §14-4-7 by Tribal Council

Resolution No. TC-MAY-23-07-VIa in 2007.

Annotations: 2007 restatement replaced the term

“Acoma Hotel Occupancy Tax” with the term “Acoma

Lodging Tax.”

Chapter 5.

ACOMA GROSS RECEIPTS TAX

14-5-1

Title and Purpose

Title. The tax imposed by this Chapter shall be cited as the “Acoma

Gross Receipts Tax.”

Purpose. The purpose of the Acoma Gross Receipts Tax is to

generate revenue for the Pueblo of Acoma by imposing a gross

receipts tax on the privilege of engaging in business within the Pueblo

of Acoma jurisdiction.

Origins: Enacted by Tribal Council Resolution TC-JUL-3008-VIc.

Annotations: 2008 enactment has an effective date of

September 1, 2008.

14-5-2

Definitions

“Engaging in Business” is carrying on or causing to be carried on any

commercial activity involving the exchange of money or other valuable

consideration for goods or services.

“Gross receipts” is the total amount of money or the value of other

consideration received from selling goods, renting or leasing property

or from performing services within the Pueblo of Acoma, unless

exempt under Section 14-5-5.

“Person” is any individual, association, partnership, corporation,

limited liability company, firm, trust or other form of business

organization.

“Services” is services performed by an individual in the capacity of an

employee are not services for purposes of this statute.

Pueblo of Acoma Laws 2003 (2019 Replacement)

Page 14-35

Origins: Enacted by Tribal Council Resolution TC-JUL-3008-VIc.

Annotations: 2008 enactment has an effective date of

September 1, 2008.

14-5-3

Rate and Incidence of Tax

Rate. There is hereby imposed a tax of eight percent (8%) upon the

gross receipts of any person engaging in business within the Pueblo

of Acoma jurisdiction.

Annotation: Tribal Council Resolution No. 2018-013

adopted on June 11, 2018 amended this section to change

the gross receipts tax from seven percent (7%) to eight

percent (8%).

Incidence of Tax. The incidence of the Gross Receipts Tax imposed

by this Chapter shall be on the person engaging in business within the

Pueblo of Acoma jurisdiction.

Origins: Enacted by Tribal Council Resolution TC-JUL-3008-VIc; Amended by Tribal Council Resolution TC-DEC-1412-VIb.

Annotations: 2008 enactment has an effective date of

September 1, 2008. 2012 amendment increased the

Gross Receipts Tax Rate by one percent (1%), from a tax

of six percent (6%) to seven (7%) upon the gross receipts

of any person engaging in business within the Pueblo of

Acoma jurisdiction.

14-5-4

Payment Due Date. The taxes imposed by this Chapter are to be paid on or

before the tenth day of the month following the end of the month for which

the tax is due.

Origins: Enacted by Tribal Council Resolution TC-JUL-3008-VIc.

Annotations: 2008 enactment has an effective date of

September 1, 2008.

14-5-5

Exemptions. The Acoma Gross Receipts Tax shall not apply to:

Receipts from traditional Acoma livelihoods, including but not limited

to, farming, livestock raising, bread making, pottery making and other

artisans.

Receipts from the sale or lease of any gaming business owned by the

Pueblo of Acoma tribal government.

Pueblo of Acoma Laws 2003 (2019 Replacement)

Page 14-36

Receipts from sales on which the State of New Mexico imposes a

gross receipts tax.

Receipts from wholesale sales, where tax will be collected by a

subsequent retailer, which is subject to a gross receipts tax.

Receipts from the sale of tobacco products.

Receipts from the sale of gasoline or special fuel upon which a

gasoline or special fuel excise tax has been paid to the Tribe or the

State of New Mexico.

Receipts from the sale of telecommunications services, electricity,

natural gas, propane, firewood and water for residential use of the

buyer or members of the buyer’s household.

Receipts from the sale or lease, other than construction material, to

the Tribe, its governmental agencies, or political subdivisions.

Receipts from the performance of any service, other than design,

engineering or construction services, performed for the Tribe, its

governmental agencies, or political subdivisions.

Receipts from vendors who sell less than ten (10) days in a calendar

year, or receive less than $12,000 in gross receipts in a calendar

year, within the Pueblo of Acoma, and who have a valid Pueblo of

Acoma Business License or Vendor Permit, if applicable.

Internal sales within the Pueblo of Acoma Business Enterprises.

Community based fund raising by charitable organizations recognized

as such by Tribal Council.

Origins: Enacted by Tribal Council Resolution TC-JUL-3008-Vic and amended in 2009 by Tribal Council Resolution

TC-AUG-27-09-VIa.

Annotations: 2008 enactment has an effective date of

September 1, 2008. The 2009 amendment has an

effective date of August 27, 2009. The 2009 amendment

added “design, engineering, or” immediately before

“construction services” and added “performed” immediately

after “construction services” both in Subsection (I). The

2009 amendment added “Receipts from” to the beginning

of Subsection (J), added 1) “or receive less than $12,000 in

gross receipts in a calendar year,” immediately after the

first calendar year, 2) “Business License or” immediately

Pueblo of Acoma Laws 2003 (2019 Replacement)

Page 14-37

after the second “Pueblo of Acoma,” and 3) “,if applicable”

all in Subsection (J). Tribal Council Resolution No. 2018013 adopted on June 11, 2018 amended this section to

remove "Big Game Trophy license fees" and "Tour fees

guided visits to Old Acoma originating at the Sky City

Cultural Center" from the exemptions listed in this section.

14-5-6

Enforcement. Enforcement of this Code shall be as described in Chapter 1

of this Title, including penalties and procedures for tax protest

Origins: Enacted by Tribal Council Resolution TC-JUL-3008-VIc.

Annotations: 2008 enactment has an effective date of

September 1, 2008.

Chapter 6.

WILDLIFE HABITAT IMPROVEMENT FEE

Origins: Enacted by Tribal Council Resolution No. TCJUL-30-08-VIb.

14-6-1

Enactment of Pueblo of Acoma Wildlife Habitat Improvement Fee. The

Pueblo of Acoma hereby enacts a Wildlife Habitat Improvement Fee to be

imposed on Big Game Trophy Hunting licenses. The Acoma Tax

Department shall be responsible for administering the Pueblo of Acoma

Wildlife Habitat Improvement Fee.

14-6-2

Rate of Fee. A fee of $200 shall be assessed on each Big Game Trophy

Hunting License. The fee shall be collected from the licensee at the same

time as the fee for the Big Game Trophy Hunting License. Failure to pay the

Habitat Improvement Fee shall result in the denial of the Big Game Trophy

Hunting License.

14-6-3

Purpose of Fee. The purpose of the Wildlife Habitat Improvement Fee is to

generate revenue for the Pueblo to be used to preserve and improve wildlife

habitat on Pueblo of Acoma lands.

14-6-4

Use of Fee Proceeds. All Wildlife Habitat Improvement Fee receipts shall be

distributed to the Pueblo’s Natural Resources Department to be used for the

preservation, protection and improvement of the Pueblo’s wildlife habitat.

The Natural Resources Department shall submit a report to the Acoma Tribal

Council each year showing the amount of such fees received the previous

year, the amount of such receipts expended the previous year and the

purpose for the expenditures.

14-6-5

Effective Date of Habitat Improvement Fee.

The Wildlife Habitat

Improvement Fee shall be collected starting with the 2009 hunting season

permits and licenses. All Big Game Trophy Hunting licenses issued after the

Pueblo of Acoma Laws 2003 (2019 Replacement)

Page 14-38

effective date shall be subject to the Wildlife Habitat Improvement Fee of

$200 per license.

Chapter 7.

ACOMA CIGARETTE TAX ACT

14-7-1

Title and Purpose

Title. The tax imposed by this Chapter shall be cited as the “Acoma

Cigarette Tax.”

Purpose. The purpose of the Acoma Cigarette Tax is to generate

revenue for the Pueblo of Acoma by imposing a cigarette tax on the

privilege of distributing cigarettes within the Pueblo of Acoma

jurisdiction.

Origins: Enacted by Tribal Council Resolution No. TCSEPT-25-09-VIb.

14-7-2

Definitions

“Cigarette” means

any roll of tobacco or any substitute for tobacco wrapped in

paper or in any substance not containing tobacco; or

any roll of tobacco that is wrapped in any substance containing

tobacco, other than one hundred percent natural leaf tobacco,

which because of its appearance, the type of tobacco used in

the filler, its packaging and labeling, or its marketing and

advertising, is likely to be offered to, or purchased by,

consumers as a cigarette, as described in Paragraph (1) of this

Subsection, and “cigarette” includes bidis and kreteks.

“Contraband cigarettes” means cigarette packages with counterfeit

stamps, counterfeit cigarettes, cigarettes that have false or fraudulent

manufacturing labels, cigarettes not sold in packages of five, ten,

twenty or twenty-five and cigarette packages without the tax stamps

required by the Acoma Cigarette Tax Act.

“Distributor” means a person licensed pursuant to this Chapter to

distribute cigarettes within the Pueblo of Acoma jurisdiction.

“Distributor” does not include:

a retailer;

Pueblo of Acoma Laws 2003 (2019 Replacement)

Page 14-39

a cigarette manufacturer, export warehouse proprietor or

importer with a valid permit pursuant to 26 U.S.C. 5713, if that

person sells cigarettes within the Pueblo of Acoma jurisdiction

only to distributors that hold valid licenses under the laws of a

state or sells to an export warehouse proprietor or to another

manufacturer; or

a common or contract carrier transporting cigarettes pursuant

to a bill of lading or freight bill, or a person who ships cigarettes

through the Pueblo of Acoma jurisdiction by a common or

contract carrier pursuant to a bill of lading or freight bill.

“License” means a license granted pursuant to this Chapter that

authorizes the holder to conduct business as a manufacturer,

distributor, or retailer of cigarettes.

“Manufacturer” means a person that manufactures, fabricates,

assembles, processes or labels a cigarette within the Pueblo of

Acoma jurisdiction or that imports from outside the Pueblo of Acoma

jurisdiction, directly or indirectly, a finished cigarette for retail sale or

distribution within the Pueblo of Acoma jurisdiction.

“Package” means an individual pack, box, or other container;

“package” does not include a container that itself contains other

containers, such as a carton of cigarettes.

“Person” means any individual, association, partnership, corporation,

limited liability company, firm, trust or other form of business

organization.

“Retailer” means a person within the Pueblo of Acoma jurisdiction,

that sells cigarettes at retail to a consumer within the Pueblo of

Acoma jurisdiction and the sale is not for resale.

“Stamp” means an adhesive label issued and authorized by the

Acoma Office of Taxation to be affixed to cigarette packages for

excise tax purposes and upon which is printed a serial number and

the words “Pueblo of Acoma” and “tobacco tax.”

“Tax stamp” means a stamp that has a specific cigarette tax value

pursuant to this Chapter.

Origins: Enacted by Tribal Council Resolution No. TCSEPT-25-09-VIb.

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Page 14-40

14-7-3

Rate and Incidence of Cigarette Tax.

Rate. There is hereby imposed an excise tax for each cigarette sold

by a Distributor to a Retailer located within the Pueblo of Acoma

jurisdiction:

$.00375, if the cigarettes are packaged in lots of twenty or

twenty-five;

$.075, if the cigarettes are packaged in lots of ten; or

$.015, if the cigarettes are packaged in lots of five.

Incidence of Tax. The tax imposed by this Section shall be referred to

as the “Acoma Cigarette Tax.” The incidence of the Acoma Cigarette

Tax imposed by this Section shall be on the Distributor selling

cigarettes to a Retailer located within the Pueblo of Acoma

jurisdiction.

Annual Tax Rate Adjustments. The Acoma Office of Taxation may

adjust the rate each year by increasing the tax by $.00025 per

individual cigarette, provided that the tax rate shall not exceed a tax of

$.01 per individual cigarette. The Acoma Office of Taxation shall

provide notice of the annual tax rate adjustments to any person selling

or distributing cigarettes within the Pueblo of Acoma jurisdiction.

Origins: Enacted by Tribal Council Resolution No. TCSEPT-25-09-VIb and amended in 2010 by Tribal Council

Resolution No. TC-MAY-06-10-VIb.

Annotations:

The 2010 amendments deleted “or

distributed” and replaced it with “by a Distributor to a

Retailer located” as subsection A. The 2010 amendment

increased the rate to 75¢ per pack at subsection A(1)

through A(3). The 2010 amendment replaced “person

distributing cigarettes” with “Distributor selling cigarettes to

a Retailer located” at subsection B.

14-7-4

Effective Date and Transition. The effective date of the Acoma Cigarette Tax

Act is July 1, 2009, and all transactions involving the selling or distributing of

cigarettes on and after the effective date are subject to the Acoma Cigarette

Tax. Each person subject to the Acoma Cigarette Tax Act shall comply with

the tax stamping requirements provided in this Chapter no later than July 1,

2010.

Origins: Enacted by Tribal Council Resolution No. TCSEPT-25-09-VIb.

Pueblo of Acoma Laws 2003 (2019 Replacement)

Page 14-41

14-7-5

Affixing Stamps.

Except as provided in Section 14-7-6, all cigarettes shall be placed in

packages or containers to which an Acoma cigarette tax stamp may

be affixed. Only a distributor with a valid license pursuant to this

Chapter may purchase or obtain unaffixed tax stamps.

Stamps shall be affixed by the distributor to each package of

cigarettes to be sold or distributed within the Pueblo of Acoma

jurisdiction within ten days of receipt of those packages.

A distributor shall apply stamps only to packages of cigarettes that it

has received directly from a manufacturer or importer of cigarettes

that possesses a valid and current permit pursuant to 26 U.S.C. 5713.

Packages shall contain cigarettes in lots of five, ten, twenty, or twentyfive.

Unless the requirements of this Section are waived pursuant to

Section 14-7-6, a tax stamp shall be affixed to each package of

cigarettes subject to the cigarette tax pursuant to Section 14-7-3.

Stamps shall be affixed inside the boundaries of the Pueblo of

Acoma, unless the Acoma Office of Taxation has granted a license

allowing a person to affix stamps outside the Pueblo of Acoma.

Origins: Enacted by Tribal Council Resolution No. TCSEPT-25-09-VIb.

14-7-6

Waiver of Requirement That Stamps Be Affixed. The requirement imposed

in Section 14-7-5 that stamps be affixed to packages or containers of

cigarettes is waived if the cigarettes are distributed by a manufacturer

pursuant to federal regulations and are exempt from tax pursuant to 26

U.S.C. 5704.

Origins: Enacted by Tribal Council Resolution No. TCSEPT-25-09-VIb.

14-7-7

Sale of Stamps; Prices.

Only the Acoma Office of Taxation shall sell stamps. Stamps may be

sold by the Acoma Office of Taxation only to a distributor.

Stamps shall display a serial number. Stamps bearing the same

serial number shall not be sold to more than one distributor. The

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Page 14-42

Acoma Office of Taxation shall keep records of the serial numbers of

the stamps provided to each distributor.

A stamp shall be affixed to a package of cigarettes in such a manner

as to clearly display the serial number at the point of sale.

Tax stamps shall be sold at their face value with the following

discounts:

Fifty-five hundredths percent less than the face value of the

first $30,000 of stamps purchased in one calendar month;

Forty-four hundredths percent less than the face value of the

second $30,000 of stamps purchased in one calendar month;

Twenty-seven hundredths percent less than the face value of

stamps purchased in excess of $60,000 in one calendar

month.

If the face value of tax stamps sold in a single sale to a distributor is

less than $1,000, the discount provided for in this Section shall not be

allowed.

Origins: Enacted by Tribal Council Resolution No. TCSEPT-25-09-VIb and amended in 2010 by Tribal Council

Resolution No. TC-MAY-06-10-VIb.

Annotations: The 2010 amendment decreased the

discount. At subsection D(1), “One” is replaced with “Fiftyfive hundredths”; at subsection D(2), “Eight-Tenths” is

replaced with “Forty-four hundredths”; and at subsection

D(3), “One-Half” is replaced with “Twenty-seven

hundredths.”

14-7-8

Licensing; General Licensing Provisions.

A person shall not engage in the manufacture, distribution, or retail of

cigarettes within the Pueblo of Acoma jurisdiction without a license

issued by the Acoma Office of Taxation.

The Acoma Office of Taxation shall issue a license for a term not to

exceed one year.

The Acoma Office of Taxation may charge a license fee of up to five

hundred dollars ($500) for each manufacturer’s, distributor’s, or

retailer’s license issued or renewed.

Pueblo of Acoma Laws 2003 (2019 Replacement)

Page 14-43

Annotation: Tribal Council Resolution No. 2018-013

adopted on June 11, 2018 amended this section to replace

"license fee of up to one hundred dollars ($100)" with

"license fee of up to five hundred dollars ($500)."

An application for a license or renewal of a license shall be submitted

on a form determined by the Acoma Office of Taxation and shall

include:

The name and address of the applicant and (a) if the applicant

is a firm, partnership or association, the name and address of

each of its members, or (b) if the application is a corporation,

the name and address of each of its officers;

The address of the applicant’s principal place of business and

every location where the applicant’s business is conducted;

and

Any other information the Acoma Office of Taxation may

require.

The Acoma Office of Taxation may issue a distributor’s license, a

manufacturer’s license, and a retailer’s license to the same person.

Persons licensed as manufacturers or distributors may sell stamped

cigarettes at retail.

A license may not be granted, maintained or renewed if one or more

of the following conditions applies to an applicant:

The applicant owes five hundred dollars ($500) or more in

delinquent cigarette taxes to any jurisdiction;

The applicant has had a manufacturer’s, distributor’s, or

retailer’s license revoked by the Acoma Office of Taxation or

any other entity within the past 2 years;

The applicant is convicted of a crime related to contraband

cigarettes, stolen cigarettes or counterfeit stamps;

The applicant is a manufacturer and imports cigarettes into the

United States that are in violation of 19 U.S.C. 1681a or

manufactures cigarettes that do not comply with the Federal

Cigarette Labeling and Advertising Act.

Pueblo of Acoma Laws 2003 (2019 Replacement)

Page 14-44

In addition to a civil or criminal penalty provided by law, upon a finding

that a licensee has violated a provision of this Chapter or a rule

adopted pursuant to this Chapter, the Acoma Office of Taxation may

revoke or suspend the license or licenses of the licensee.

As used in this Section, “applicant” includes a person(s) owning,

directly or indirectly, in the aggregate, more than ten percent of the

ownership interest in the business holding or applying for a license

pursuant to this Chapter.

Origins: Enacted by Tribal Council Resolution No. TCSEPT-25-09-VIb.

14-7-9

Distributor’s License

A person shall not distribute within the Pueblo of Acoma jurisdiction

stamped packages of cigarettes for resale or sell stamped packages

of cigarettes at wholesale without first obtaining a distributor’s license

from the Acoma Office of Taxation.

A person licensed to distribute cigarettes within the Pueblo of Acoma

jurisdiction is authorized to:

Receive unstamped

Manufacturer;

packages

cigarettes

Purchase tax stamps from the Acoma Office of Taxation;

Affix tax stamps to unstamped packages of cigarettes;

Sell stamped packages of cigarettes to a retailer for resale;

and

Sell unstamped packages of cigarettes to a person licensed to

distribute cigarettes outside a Pueblo of Acoma jurisdiction or

to a Distributor.

Origins: Enacted by Tribal Council Resolution No. TCSEPT-25-09-VIb and amended in 2010 by Tribal Council

Resolution No. TC-MAY-06-10-VIb.

Annotations: The 2010 amendment added “or to a

Distributor” at the end of subsection B(5).

Pueblo of Acoma Laws 2003 (2019 Replacement)

Page 14-45

from

14-7-10

Manufacturer’s License

A person shall not manufacture cigarettes within the Pueblo of Acoma

jurisdiction unless licensed by the Acoma Office of Taxation.

A person licensed to manufacture cigarettes within the Pueblo of

Acoma jurisdiction is authorized to:

Manufacture, produce and package cigarettes;

Receive imported cigarettes;

Sell unstamped cigarettes to a distributor, another

manufacturer or an export warehousing proprietor; and

Sell unstamped cigarettes outside the boundaries of the

Pueblo of Acoma.

Origins: Enacted by Tribal Council Resolution No. TCSEPT-25-09-VIb.

14-7-11

Retailer’s License

A person shall not sell cigarettes at retail within the Pueblo of Acoma

jurisdiction, unless licensed by the Acoma Office of Taxation.

A person licensed to sell cigarettes at retail within the Pueblo of

Acoma jurisdiction shall:

Only obtain cigarettes for resale from a Distributor;

Only obtain stamped cigarettes;

Comply with the provisions of this Chapter or any law or rule

that applies to retailers of cigarettes.

Origins: Enacted by Tribal Council Resolution No. TCSEPT-25-09-VIb.

14-7-12

Retention of Invoices and Records; Inspection by Acoma Office of Taxation

A manufacturer, distributor or retailer shall maintain copies of invoices

for each of its facilities for every transaction involving a cigarette sale,

purchase, transfer, receipt or consignment, except that a retailer need

not retain copies of invoices for sales of cigarettes to consumers. An

invoice shall show:

Pueblo of Acoma Laws 2003 (2019 Replacement)

Page 14-46

the names and addresses of all persons involved in the

transaction, including the seller, purchaser, consignor and

consignee. If a transaction involves an additional facility of the

same manufacturer, distributor or retailer, the invoice shall also

show the address of the additional facility;

the date;

the price; and

the quantity of each brand of cigarettes involved in each

transaction.

Records required to be maintained pursuant to Subsection A of this

section shall be preserved on the premises described in the license in

a manner that ensures permanency and accessibility for inspection at

reasonable hours by the Acoma Office of Taxation.

The records required to be maintained pursuant to Subsection A of

this section shall be retained for a period of three years from the end

of the year in which the transaction occurred, unless otherwise

required by law to be retained for a longer period of time.

The Acoma Office of Taxation, or a designee, may inspect the reports

and records required pursuant to this Chapter along with any stock of

cigarettes in the possession of the manufacturer, distributor or retailer.

The Acoma Office of Taxation, at its sole discretion, may share those

records and reports with law enforcement officials of the federal

government, other states and international authorities.

Origins: Enacted by Tribal Council Resolution No. TCSEPT-25-09-VIb.

14-7-13

Export Sellers; Physical Segregation of Cigarettes to be Exported

A distributor selling and shipping cigarettes outside the Pueblo of

Acoma jurisdiction may maintain unstamped packages of cigarettes

on the distributor’s premises if the unstamped packages to be shipped

outside a Pueblo of Acoma jurisdiction are kept in a separate part of

the distributor’s place of business, physically segregated from

packages of cigarettes to be sold inside the Pueblo of Acoma

jurisdiction and clearly identified as packages of cigarettes for

shipment outside the Pueblo of Acoma jurisdiction. Unstamped

cigarettes bearing a New Mexico Tax-Credit Stamp must be

segregated from other unstamped cigarettes and may be sold only to

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Page 14-47

another New Mexico tribe or pueblo that has enacted a Qualifying

Tribal Cigarette Tax as that term is used under the New Mexico

Cigarette Tax Act, NMSA 1978, § 7-12-1 et seq. If packages of

cigarettes to be sold outside Pueblo of Acoma are intermingled with

packages of cigarettes to be sold inside Pueblo of Acoma, they shall

be stamped and treated for purposes of the Acoma Cigarette Tax Act

as packages of cigarettes to be sold inside a Pueblo of Acoma.

Unstamped packages of cigarettes shall not be transferred by a

distributor to another facility of the distributor’s or to another person

within Pueblo of Acoma.

A person doing business as both a distributor and a retailer or both a

distributor and a manufacturer shall maintain separate areas for

stamped and unstamped packages of cigarettes.

Origins: Enacted by Tribal Council Resolution No. TCSEPT-25-09-VIb, and amended in 2010 by TC-JUN-17-10Ia.

Annotations: The 2010 amendment inserted a new

second sentence to subsection A.

14-7-14

Shipment of Unstamped Cigarettes in Pueblo of Acoma

A person that ships unstamped packages of cigarettes into Pueblo of

Acoma jurisdiction other than to a distributor shall first file a notice of

the shipment with the Acoma Office of Taxation.

A person that transports unstamped packages of cigarettes into or

within Pueblo of Acoma shall carry, in the transporting vehicle,

invoices or equivalent documents applicable to all cigarettes in the

shipment. The invoices or documents shall show:

The name and address of the consignor or seller;

The name and address of the consignee or purchaser; and

The quantity of each brand of cigarettes transported.

The provisions of Subsections A and B of this Section shall not apply

to common or contract carrier transporting cigarettes through Pueblo

of Acoma to another location pursuant to a proper bill of lading or

freight bill that states the quantity, source and destination of the

cigarettes.

Pueblo of Acoma Laws 2003 (2019 Replacement)

Page 14-48

The Acoma Office of Taxation may, by regulation, require and

prescribe the contents of reports to be filed with the Acoma Office of

Taxation by persons transporting unstamped packages of cigarettes

within the Pueblo of Acoma jurisdiction.

Origins: Enacted by Tribal Council Resolution No. TCSEPT-25-09-VIb and amended in 2010 by Tribal Council

Resolution No. TC-MAY-06-10-VIb.

Annotations: The 2010 amendment deletes “Commercial

Area” immediately after “Pueblo of Acoma” at subsection

14-7-15

Civil Penalties

Whoever knowingly fails, neglects or refuses to comply with the

provisions of the Cigarette Tax Act shall be liable for, in addition to

any other penalty provided in that act:

For a first offense, a penalty of up to $1,000;

For a second offense, a penalty of not less than $1,500 and no

more than $2,500; and

For a third offense, a penalty of not less than $2,500 and no

more than $5,000.

Contraband cigarettes within Pueblo of Acoma jurisdiction and the

equipment used to manufacture, package or stamp them are subject

to seizure, forfeiture and destruction by the Acoma Office of Taxation,

its revenue officers or its agents or by other Pueblo of Acoma officers.

Counterfeit stamps for use within Pueblo of Acoma jurisdiction in the

possession of any person and the equipment used to produce them

are subject to seizure by the Acoma Office of Taxation, its revenue

officers or its agents or by Pueblo of Acoma officers or other state or

local peace officers.

Origins: Enacted by Tribal Council Resolution No. TCSEPT-25-09-VIb.

14-7-16

Reporting Requirements; Penalty

Each person who sells within Pueblo of Acoma jurisdiction cigarettes

manufactured by that person or who receives on consignment or buys

cigarettes either directly from the manufacturer or from any out-ofstate person for resale in Pueblo of Acoma shall report to the Acoma

Pueblo of Acoma Laws 2003 (2019 Replacement)

Page 14-49

Office of Taxation by the twenty-fifth day of each month that person's

sales of cigarettes during the preceding month in the Pueblo of

Acoma.

Any person who sells within Pueblo of Acoma jurisdiction cigarettes

manufactured by that person or who receives on consignment or buys

cigarettes for resale in Pueblo of Acoma who willfully fails to render

accurately the reports required by this section is subject to a civil

penalty.

Any tobacco product manufacturer, stamping agent or importer of

cigarettes, or any officer, employee or agent of any such entity, who

knowingly makes a materially false statement in any record required

to be kept by the Cigarette Tax Act, or in any report or return required

to be filed with the Acoma Office of Taxation by the Cigarette Tax Act

is subject to a civil penalty.

Origins: Enacted by Tribal Council Resolution No. TCSEPT-25-09-VIb.

14-7-17

Reports

A distributor shall submit periodic reports to the Acoma Office of

Taxation, in the manner and on the form prescribed by the Acoma

Office of Taxation. A distributor shall submit a separate report for

each of its facilities. The information in the report shall be itemized

and shall clearly disclose cigarette brands, quantities and the type of

stamp applied to the packages of cigarettes. A report shall include:

An inventory of stamped and unstamped packages of

cigarettes held for sale or distribution within Pueblo of Acoma

jurisdiction at the beginning of the reporting period;

The quantity of stamped packages of cigarettes held for sale or

distribution within Pueblo of Acoma jurisdiction that were

received from another person during the reporting period and

the name and address of each person from whom each

quantity was received;

The quantity of Pueblo of Acoma stamped packages of

cigarettes that were distributed or shipped to another

distributor or retailer within the Pueblo of Acoma jurisdiction

during the reporting period and the name and address of each

person to whom each quantity was distributed or shipped;

The quantity of unstamped packages of cigarettes that were

Pueblo of Acoma Laws 2003 (2019 Replacement)

Page 14-50

distributed or shipped to another distributor within the Pueblo

of Acoma jurisdiction during the reporting period and the name

and address of each person to whom each quantity was

distributed or shipped;

The quantity of Pueblo of Acoma stamped packages of

cigarettes that were distributed or shipped to another facility of

the same distributor within the Pueblo of Acoma jurisdiction

during the reporting period and the address of that facility;

The quantity of stamped cigarette packages that were

distributed or shipped within the Pueblo of Acoma jurisdiction

to an Indian nation, tribe or pueblo or to a person located on

the land of an Indian nation, tribe or pueblo or to

instrumentalities of the federal government during the reporting

period and the name and address of each person, entity or

instrumentality to whom each quantity was distributed or

shipped;

An inventory of stamped and unstamped packages of

cigarettes held for sale or distribution within Pueblo of Acoma

jurisdiction at the end of the reporting period;

An inventory of stamped and unstamped packages of

cigarettes for sale or distribution outside of Pueblo of Acoma

jurisdiction at the beginning of the reporting period;

The quantity of packages of cigarettes held for sale or

distribution outside the Pueblo of Acoma jurisdiction that were

received from another person during the reporting period and

the name and address of each person from whom each

quantity was received;

10.

The quantity of packages of cigarettes that were distributed or

shipped outside the Pueblo of Acoma jurisdiction during the

reporting period;

11.

An inventory of packages of cigarettes held for sale or

distribution outside the Pueblo of Acoma jurisdiction at the end

of the reporting period;

12.

The number of Acoma cigarette tax stamps on hand at the

beginning of the reporting period;

13.

The number of Acoma cigarette tax stamps purchased or

received during the reporting period;

Pueblo of Acoma Laws 2003 (2019 Replacement)

Page 14-51

14.

The number of Acoma cigarette tax stamps applied during the

reporting period; and

15.

The number of Acoma cigarette tax stamps on hand at the end

of the reporting period.

A manufacturer shall submit periodic reports in the manner and on the

form prescribed by the Acoma Office of Taxation. The information in

the report shall be itemized to clearly disclose cigarette brands and

quantities. The reports shall be provided separately with respect to

each of the facilities operated by the manufacturer. A report shall

contain the quantity of packages of cigarettes that were distributed or

shipped:

To a manufacturer, distributor or retailer within Pueblo of

Acoma during the reporting period and the name and address

of each person to whom each quantity was distributed or

shipped;

To another facility within Pueblo of Acoma of the same

manufacturer during the reporting period and the address of

the facility; and

Within Pueblo of Acoma to an Indian nation, tribe or pueblo or

to a person located on the land of an Indian nation, tribe or

pueblo or to instrumentalities of the federal government during

the reporting period and the name and address of each

person, entity or instrumentality to whom each quantity was

distributed or shipped.

The Acoma Office of Taxation may require additional information to

be submitted. The Acoma Office of Taxation shall establish the

reporting period, which shall be no longer than three calendar months

and no shorter than one calendar month.

Origins: Enacted by Tribal Council Resolution No. TCSEPT-25-09-VIb.

14-7-18

Intergovernmental Agreements; No Waiver of Sovereign Immunity

The Acoma Office of Taxation, with the approval of the Acoma Tribal

Council, may enter into an intergovernmental agreement with the

State of New Mexico to:

Pueblo of Acoma Laws 2003 (2019 Replacement)

Page 14-52

Enforce, administer or otherwise implement the provisions of

the Acoma Cigarette Tax Act;

Increase the ability of the Acoma Office of Taxation to account

for packages of cigarettes imported into, sold, or transferred

within and exported from the Pueblo of Acoma; and

Nothing in the Acoma Cigarette Tax Act shall be construed to waive or

restrict the sovereign immunity of the Pueblo of Acoma.

Origins: Enacted by Tribal Council Resolution No. TCSEPT-25-09-VIb.

14-7-19

Enforcement. Enforcement of this Chapter shall be as described in Chapter

1 of this Title, including procedure for tax protest.

Origins: Enacted by Tribal Council Resolution No. TCSEPT-25-09-VIb.

Chapter 8.

BUSINESS LICENSE AND VENDOR PERMIT

Origins: Enacted by Tribal Council Resolution No. TCJUL-22-10-VIb.

14-8-1

Application to do Business. All persons engaging in business within the

exterior boundaries of the Pueblo of Acoma shall have a Business License or

Vendor Permit. Each business shall apply for a Business License or Vendor

Permit and pay a Business License or Vendor Permit Fee as required by this

law for each outlet, branch, location, or place of business within the Pueblo

of Acoma boundaries. A registration form shall be provided to the applicant

by the Pueblo for this purpose.

14-8-2

Definitions

“Artist or artisan” means any individual who displays or offers for sale

his or her own hand-crafted products.

“Consumable Foods” means food items including but not limited to

hamburgers, burritos, tamales, hot dogs, snow cones, soft drinks, etc.

“Engaging in Business” means any commercial activity or enterprise

for financial gain, benefit, advantage or livelihood.

“Feast Days” means, for purposes of this Chapter, the Santa Maria

Mission feast day, (1st Sunday in May), the St. Lawrence feast day,

(August 10) and the San Esteban del Ray Mission feast day,

(September 2).

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Page 14-53

14-8-3

“Non-consumables - Intrinsic Value” means artisan-created or one-ofa-kind items including but not limited to jewelry, pottery, furs, turtle

shells, feathers, paintings, etc.

“Non-consumables – Merchandise” means items including but not

limited to toys, magazines, cosmetics, T-shirts, etc.

“Person” means any individual, estate, trust, receiver, cooperative

association, association, club, corporation, company, firm,

partnership, joint venture, syndicate or other entity.

“Place of Business” means the premises to which the public is

expressly or impliedly invited for the purpose of transacting business.

Unless a construction contractor has at least one permanent location

within the Pueblo, the place of business includes a construction site.

“Vendor” means any person with no established business location

within the boundaries of the Pueblo of Acoma who offers for sale,

occasionally or temporarily, consumable and non-consumable goods

and merchandise or service.

Business license

License Required. For the privilege of Engaging in business within

the Pueblo of Acoma, each person with a permanent place of

business within Pueblo of Acoma land must obtain a Pueblo of

Acoma Business License each year.

Imposition of Annual Fee. There is imposed on each person

engaging in business within the Pueblo of Acoma lands more than ten

(10) days per year an annual Business License Fee of $25 for each

calendar year.

Application for Business License. Application for an annual Business

License shall be made at the Pueblo of Acoma Office of Taxation

which shall send notification and a Registration Form to each

business in October of each year. The Registration Form and the

annual fee, if applicable, must be submitted by January 15 of each

year.

New Businesses. New Businesses must register for a business

license within 30 days of opening for business.

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Page 14-54

Issuance of License. The Business License will be issued upon

completion of the application form and payment of the Business

License Fee, if applicable.

Renewal. Prior to the expiration of the Business License, any person

with a place of business in the Pueblo and subject to this Law shall

apply to renew the Business License and shall pay an annual fee of

$25, to the Pueblo of Acoma.

Late Fee. There shall be imposed a late fee in the amount of $25 in

the event a new business does not file an application for business

license, and pay the applicable registration fee before it commences

business or if the annual renewal application is not submitted, or the

fee is not paid prior to expiration of an existing Acoma Business

License.

Fee Waived. Businesses involved exclusively in traditional Acoma

livelihoods, including but not limited to farming, livestock raising,

bread and pottery making do not have to pay Business License fees.

However, a business license registration is required.

Denial or Revocation of License.

When deemed in the public interest, the Governor or Tax

Administrator may refuse to grant or renew a business license.

Any person who has been denied an Acoma Business license

shall be entitled to a hearing in front of the Governor or Tax

Administrator. The license applicant shall be given at least 5

days notice of the hearing. After the hearing, the Governor or

Tax Administrator shall determine whether to issue or deny the

license or license renewal.

When deemed in the public interest, upon recommendation of

the Tax Administrator, the Tribal Council may revoke a

business license with prior written notice to the license holder.

The person whose license has been revoked shall be entitled

to a hearing in front of the Governor, his designee, or the Tribal

Council. The license holder shall be given at least 5 days

notice of the hearing. After the hearing, the Governor, or the

Tribal Council by majority vote, shall determine whether to

revoke or restore the license.

License Must Be Displayed. Each business must display its license at

each site where it conducts business.

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Page 14-55

14-8-4

Vendor Permit

Imposition of Fee. There is imposed on each non-tribal vendor who

sells consumable, non-consumable intrinsic value items and/or nonconsumable merchandise from a temporary location within the Pueblo

of Acoma lands a Vendor Permit Fee.

Schedule of Fees. The Vendor Permit Fee imposed shall be based

on the following Vendor Permit Fee Schedule.

Daily Fees:

Vendor Fee

Large Setup or

Trailer

Indians (non-Acoma)

Consumable foods

Non-consumables/Intrinsic value

Non-consumables/Merchandise

$20

$15

$30

$40

Non-Indians

Consumable foods

Non-consumables/Intrinsic value

Non-consumables/Merchandise

$30

$40

$50

Indians (non-Acoma)

Consumable foods

Non-consumable/Intrinsic value

Non-consumable/merchandise

$30

$45

$50

$60

Non-Indians

Consumable foods

Non-consumable/Intrinsic value

Non-consumable/merchandise

$40

$60

$70

Feast Day Fees:

Weekend fees ($10 discount):

Indians (Non-Acoma)

Consumable Food

Non-consumable/Intrinsic value

Non-consumable/Merchandise

Vendor fee

$30

$20

$50

Non-Indians

Consumable Food

Non-consumable /Intrinsic value

Non-consumable/Merchandise

$50

$70

Weekly fees ($20 discount:

Indians (Non-Acoma)

Consumable Food

Non-consumable/Intrinsic value

Vendor fee

$80

$55

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Page 14-56

Non-consumable/Merchandise

$130

Non-Indians

Consumable Food

Non-consumable /Intrinsic value

Non-consumable/Merchandise

$130

$180

Monthly fees ($200 discount):

Indians (Non-Acoma)

Consumable Food

Non-consumable/Intrinsic value

Non-consumable/Merchandise

Vendor fee

$200

$150

$300

Non-Indians

Consumable Food

Non-consumable /Intrinsic value

Non-consumable/Merchandise

$300

$400

Quarterly fees ($800 discount):

Indians (Non-Acoma)

Consumable Food

Non-consumable/Intrinsic value

Non-consumable/Merchandise

$400

$300

$600

Non-Indians

Consumable Food

Non-consumable/Intrinsic value

Non-consumable/Merchandise

$600

$800

Annual fees ($3,600 discount):

Indians (Non-Acoma)

Consumable Food

Non-consumable/Intrinsic value

Non-consumable/Merchandise

$1,200

$ 900

$1,800

Non-Indians

Consumable Food

Non-consumable/Intrinsic value

Non-consumable/Merchandise

$1,800

$2,400

Application for Vendor Permit. Application for a Vendor Permit shall

be made at the Pueblo of Acoma Office of Taxation. Vendor Permit

fees for Feast Days shall be paid on or before the day of the Feast. If

the Taxation Office staff is unavailable, fees shall be paid to

designated Tribal Administration Office support staff.

Issuance of Permits. The Vendor Permit will be issued upon payment

of the Vendor Permit Fee.

Pueblo of Acoma Laws 2003 (2019 Replacement)

Page 14-57

Permit must be displayed. Each Vendor shall display its permit at

each site where it conducts business.

14-8-5

Penalty. Any person who violates the provisions of this section or fails to

comply with any of its requirements shall be liable for the amount of the

license or permit fee in addition to a penalty which is double the amount due,

and may be subject to denial or revocation of the license or permit.

14-8-6

Enforcement. The Acoma Office of Taxation and Assessments, as an

agency of the Acoma Pueblo, shall enforce provisions of this Law and any

other subsequent licensing or permitting requirements enacted and

incorporated into this Chapter by the Acoma Tribal Council. Such

enforcement shall be in accordance with administrative procedures provided

by this Law and through judicial enforcement in the Acoma Tribal Courts.

14-8-7

Accounting. Fees collected by the Taxation Office staff for business licenses

and vendor permits shall be delivered to Central Accounting the following

business day. Central Accounting shall maintain a separate ledger for

business license/vendor permit fees, and otherwise account for these funds

in the same way it accounts for other monies received pursuant to the

requirements of Title 14 – Taxation, Chapter 1 Administration and

Enforcement.

14-8-8

Pueblo of Acoma Food Ordinance. Any place of business where food is

prepared and sold to the public shall also comply with any Pueblo of Acoma

food ordinance.

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This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.