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Chapter 15.1

TAXATION

Article I.

In General

Sec. 15.1-1.

Sec. 15.1-2.

Sec. 15.1-3.

Sec. 15.1-4.

Authority to tax and regulate.

Definitions.

Forms for making returns.

Separate returns of proceeds of sales made in more than one

class.

Sec. 15.1-5.

Partnerships.

Sec. 15.1-6.

Exemptions in accordance with constitutional prohibitions.

Sec. 15.1-7.

Administration of this chapter; rule making; confidentiality.

Sec. 15.1-8.

Reporting of tax.

Sec. 15.1-9.

When tax due; when delinquent; verification of return; extensions.

Sec. 15.1-10. Interest and civil penalties.

Sec. 15.1-11. Erroneous advice or misleading statements by the tax collector;

abatement of penalties and interest; definition.

Sec. 15.1-12. Deficiencies; when inaccurate return is filed; when no return is

filed.

Sec. 15.1-13. Closing agreements.

Sec. 15.1-14. Limitation periods.

Sec. 15.1-15. Tax collector may examine books and other records; failure to

provide records.

Sec. 15.1-16. Erroneous payment of tax; credits and refunds; limitations.

Sec. 15.1-17. Administrative review; petition for hearing or for redetermination; finality of order.

Sec. 15.1-18. Jeopardy assessments.

Sec. 15.1-19. Judicial review.

Sec. 15.1-20. Collection of assessed taxes.

Sec. 15.1-21. Collection of delinquent possessory interest taxes.

Sec. 15.1-22. Manner of making remittance of tax; collector's receipt.

Sec. 15.1-23. Proof of exemption—Sale for resale; sale, rental, lease, or license

of rental equipment.

Sec. 15.1-24. Proof of exemption—Exemption certificate.

Sec. 15.1-25. Conducting Community business.

Sec. 15.1-26. Tax entity or operator.

Secs. 15.1-27—15.1-49. Reserved.

Article II.

Transaction Privilege Tax

Sec. 15.1-50. Imposition of tax; tax schedule.

Sec. 15.1-51. Exclusion of tax in determining gross incomes or receipts.

Sec. 15.1-52. Presumption that all gross receipts are taxable.

Sec. 15.1-53. Exemptions.

Secs. 15.1-54—15.1-79. Reserved.

Article III.

Possessory Interest Tax

Sec. 15.1-80.

Sec. 15.1-81.

Imposition of taxes.

Classification of possessory interests for taxation; assessment

ratios; valuation.

Sec. 15.1-82. Exemptions to taxation.

Sec. 15.1-83. Setting possessory interest tax rate.

Sec. 15.1-84. Annual tax levy; when tax due; when delinquent.

Secs. 15.1-85—15.1-111. Reserved.

Supp. No. 4

CD15.1:1

COMMUNITY CODE OF ORDINANCES

Article IV.

Utilities Tax

Sec. 15.1-112. Location and valuation of utilities.

Sec. 15.1-113. Imposition of tax; when payable.

Secs. 15.1-114—15.1-139. Reserved.

Article V.

Luxury Tax

Sec. 15.1-140. Tax on consumer.

Sec. 15.1-141. Tobacco tax.

Sec. 15.1-142. Community members exempt.

Sec. 15.1-143. Alcohol tax.

Secs. 15.1-144—15.1-149. Reserved.

Article VI.

Use Tax

Sec. 15.1-150.

Sec. 15.1-151.

Sec. 15.1-152.

Sec. 15.1-153.

Sec. 15.1-154.

Sec. 15.1-155.

Definitions.

Imposition of tax; presumption.

Liability for tax.

Recordkeeping requirements.

Credit for equivalent excise taxes paid another jurisdiction.

Exclusion when acquisition subject to use tax is taxed or taxable

elsewhere in this chapter; limitation.

Sec. 15.1-156. Exemptions.

Article VII.

Sec. 15.1-170.

Sec. 15.1-171.

Sec. 15.1-172.

Sec. 15.1-173.

Sec. 15.1-174.

Sec. 15.1-175.

Supp. No. 4

Privilege License

Required; fee.

Duration.

Cancellation.

Reissuance.

Transferability; display.

Separate license for each location.

CD15.1:2

TAXATION

ARTICLE I. IN GENERAL

Sec. 15.1-1. Authority to tax and regulate.

The Community has the inherent sovereign

authority to regulate the conduct of persons and

activities within its territory and jurisdiction,

and also to control economic activity within its

boundaries. The provisions of this Community

Code of Ordinances shall be liberally construed

in accordance with the fullest interpretation of

the Community's taxing and regulatory authority permitted by applicable laws, including the

provisions of the Constitution of the Community.

(Code 2012, § 15.1a; Ord. No. SRO-402-2012,

§ 15.1a, 5-30-2012; Ord. No. SRO-473-2015,

Exh. A, 8-12-2015)

Sec. 15.1-2. Definitions.

As used in this chapter, unless the context

indicates otherwise, the following terms shall

have the meanings herein ascribed to them:

Administrative request encompasses any official

request for information needed in tax administration other than in a return.

Alteration is an activity or action that causes

a direct physical change to existing property.

Assessed valuation means the value derived

by applying the applicable percentage specified

in section 15.1-81 to collector's determination of

the full cash value of the possessory interest.

Business means all activities or acts, personal

or corporate, engaged in and caused to be engaged

in with the object of gain, benefit or advantage,

either direct or indirect, but not casual activities

or sales.

§ 15.1-2

of instructions for automatic data processing

equipment. Computer software which is not

% custom computer software/programming% is

deemed to be tangible personal property for the

purposes of this chapter, regardless of the method

by which title, possession, or right to use the

software is transferred to the user.

Construction contracting refers to the activity

of a construction contractor. Construction contractor means a person who undertakes to or offers

to undertake to, or purports to have the capacity

to undertake to, or submits a bid to, or does

himself or by or through others, construct or

modify any building, highway, road, railroad,

excavation, or other structure, project, development, or improvement to real property, or to do

any part thereof. %Construction contractor %

includes subcontractors, specialty contractors,

prime contractors, and any person receiving

consideration for the general supervision and/or

coordination of such a construction project except

for remediation contracting. This definition shall

govern without regard to whether or not the

construction contractor is acting in fulfillment of

a contract. Construction contracting does not

include maintenance, repair, replacement or

alteration activities.

Current usage means the use to which the

possessory interest is put at the time of valuation by the assessor or the department.

Custom computer software/programming

means any computer software which is written

or prepared exclusively for a single customer,

including those services represented by separately

stated charges for the modification of existing

prewritten programs.

(1)

The term does not include a prewritten

program which is held or existing for

general or repeated sale, lease, or license,

even if the program was initially developed

on a custom basis for in-house, or for a

single customer's use.

(2)

Modification to an existing prewritten

program to meet the customer's needs is

custom computer programming only to

the extent of the modification, and only

to the extent that the actual amount

charged for the modification is separately

Business day means any day of the week when

the tax collector's office is open to the public.

Collector (also sometimes tax collector) means

the Community treasurer or his or her designee.

Community means the Salt River PimaMaricopa Indian Community, its government

and any of its political subdivisions, departments, agencies or enterprises.

Computer software means any computer

program, part of such a program, or any sequence

Supp. No. 2

CD15.1:3

§ 15.1-2

COMMUNITY CODE OF ORDINANCES

circuses, amusement parks, fairs, races,

contests, games, athletic events, rodeos,

billiard and pool parlors, bowling alleys,

public dances, dance halls, boxing,

wrestling and other matches, and any

business which charges admission,

entrance, or cover fees for exhibition,

amusement, entertainment, or instruction.

stated on invoices, statements, and other

billing documents supplied to the

customer.

Digital property means any files, including

but not limited to pictures, movies, songs, video

games, or the like, not including computer software

or custom computer software which may be

delivered electronically.

Engaging means, when used with reference to

engaging or continuing in business, the exercise

of corporate or franchise powers.

(8)

Enrolled Community member means an

enrolled member of the Salt River Pima-Maricopa Indian Community.

Excise tax is a tax imposed on the sale or use

of goods or on an occupation or activity.

Federal government means the United States

government, its departments and agencies; but

not including national banks or federally chartered

or insured banks, savings and loan institutions,

or credit unions.

Food for home consumption means all food,

except food for consumption on the premises, if

sold by any of the following:

(1)

A grocery business.

(2)

A person who conducts a business whose

primary business is not the sale of food

but who sells food which is displayed,

packaged, and sold in a similar manner

as an eligible grocery business.

(3)

A person who sells food and does not

provide or make available any facilities

for the consumption of food on the

premises.

(4)

A person who conducts a delicatessen

business either from a counter which is

separate from the place and cash register

where taxable sales are made or from a

counter which has two cash registers and

which are used to record taxable and tax

exempt sales, or a retailer who conducts

a delicatessen business who uses a cash

and tax exempt sales.

(5)

Vending machines and other types of

automatic retailers.

Food for consumption on the premises means

any of the following:

(1)

Hot prepared food means those products,

items, or ingredients of food which are

prepared and intended for consumption

in a heated condition. &Hot prepared

food& includes a combination of hot and

cold food items or ingredients if a single

price has been established.

(2)

Hot or cold sandwiches.

(3)

Food served by an attendant to be eaten

at tables, chairs, benches, booths, stools,

counters, and similar conveniences and

within parking areas for the convenience

of in-car consumption of food.

(4)

Food served with trays, glasses, dishes,

or other tableware.

(5)

Beverages sold in cups, glasses, or open

containers.

(6)

Food sold by caterers.

(7)

Food sold within the premises of theatres,

movies, operas, shows of any type or

nature, exhibitions, concerts, carnivals,

Supp. No. 2

Any items contained above in subsections (1) through (7) of this definition,

even though they are sold on a &take-out&

or &to go& basis, and whether or not the

item is packaged, wrapped, or is actually

taken from the premises.

Full cash value for possessory interest tax

purposes is synonymous with market value which

means that estimate of value is derived annually

by the use of standard appraisal methods and

techniques or as provided by law. Full cash value

CD15.1:4

TAXATION

in the context of utility taxes means that estimate

of value as derived annually by the use of

standard appraisal methods and techniques or

as otherwise reasonably determined by the collector to fairly estimate value or as otherwise set

forth in this chapter.

Gross income means the gross receipts of a

taxpayer derived from trade, business, commerce or sales and the value proceeding or

accruing from the sale of tangible personal

property, or service, or both, and without any

deduction on account of losses. In the context of

a hotel occupancy tax, gross income means the

gross receipts of a taxpayer derived solely from

the use or possession or for the right to the use or

possess a room or space in a hotel operated by

the taxpayers, in which the room costs $2.00 or

more each day.

Gross proceeds of sales means the value proceeding or accruing from the sale of tangible personal

property without any deduction on account of the

cost of property sold, expense of any kind or

losses; but cash discounts allowed and taken on

sale shall not be included as gross income; the

term 'gross income' or 'gross proceeds of sale'

shall not be construed to include goods, wares or

merchandise, or value thereof, returned by customers when the sale price is refunded either in cash

or by credit, nor the sale of any article accepted

as part payment on any new article sold, if and

when the full sale price of the new article is

included in the gross income or gross proceeds of

sales, as the case may be.

Gross receipts means the total amount of the

sale, lease or rental price, as the case may be, of

the retail sales of retailers, including any services

that are a part of the sales, valued in money,

whether received in money or otherwise, including all receipts, cash, credits and property of

every kind or nature, any amount for which

credit is allowed by the seller to the purchaser,

without any deduction therefrom on account of

the cost of the property sold, materials used,

labor or service performed, interest paid, losses

or any other expense, but not including cash

discounts allowed and taken, nor the sale price

Supp. No. 2

§ 15.1-2

of property returned by customers, when the full

sale price thereof is refunded either in cash or by

credit.

Hearing officer means a person appointed by

the Community manager for administrative

review purposes as provided in section 15.117(d).

Hotel means any public or private hotel, inn,

hostelry, tourist home, house, motel, rooming

house, apartment house, trailer, or other lodging

place within the Community offering lodging,

wherein the owner thereof, for compensation,

furnishes lodging to any transient; provided,

however that hotel does not mean licensed foster

homes, rest homes, sheltered care homes, nursing homes, group homes or primary health care

facilities.

Hotel occupancy tax means the tax levied by

the Community on hotel stays within the Community.

Maintenance is the upkeep of property or

equipment. Examples of maintenance include:

an annual HVAC system checkup that includes

topping off any fluids, restaining a wood deck,

and refinishing hardwood floors.

Manufacturing means the performance as a

business of an integrated series of operations

that places tangible personal property in a form,

composition, or character different from that in

which it was acquired and transforms it into a

different product with a distinctive name,

character, or use.

Nonmember means persons who are not

members of the Community and corporations or

partnerships which are more than 50 percent

owned by persons who are not members of the

Community.

Owner-builder means an owner or lessor of

real property who, by himself or by or through

others, constructs or has constructed or

reconstructs or has reconstructed any improvement to real property.

Occupancy (of real property) means any

occupancy or use, or any right to occupy or use,

real property including any improvements, rights,

or interests in the property.

CD15.1:5

§ 15.1-2

COMMUNITY CODE OF ORDINANCES

Person means any individual, firm, partnership, joint venture, association, corporation, estate,

trust, receiver, syndicate, broker, the federal

government, state, any Indian tribe or any of the

aforementioned political subdivisions, departments or agencies. For the purposes of this

chapter, a person will be considered a distinct

and separate person from any general or limited

partnership or joint venture or other association

with which the person is affiliated. A subsidiary

corporation will be considered a separate person

from its parent corporation for purposes of taxation of transactions with its parent corporation.

Possessory interest means possession or claim

to or right in the possession of any leasehold in

real property together with any improvements

thereon whether considered personalty or realty

held by any nonmember of the Community.

Property interest means real and personal

property located within the Community and

rights to the use of real and personal property

within the Community.

Repair is an activity that returns real property

to a usable state from a partial or total state of

inoperability or nonfunctionality. Examples of

repairs include: recharging partially or totally

nonfunctional air-conditioning units with refrigerant, fixing a leak from a bathtub or shower,

clearing partially or completely blocked pipes of

debris, readjusting satellite dishes to restore

reception, and replacing worn washers in leaky

or totally inoperable faucets.

Replacement is the removal of one component

or system of existing property or tangible personal

property installed in existing property, including

machinery or equipment, and the installation of

a new component or system or new tangible

personal property, including machinery and equipment, that provides the same or upgraded design

or functionality, regardless of the contract amount.

Examples of replacements include: any required

removal and installation of bathroom fixtures, a

tile roof, a sprinkler system, or an HVAC unit.

Retail sale or sale at retail means a sale for

any purpose other than the resale in the form of

tangible personal property, but the expressions

(transfer of possession,( (lease( and (rental( as

Supp. No. 2

used in the definition of (sale( mean only such

transactions as are found upon investigation to

be in lieu of sales as defined without the word

(lease( or (rental.(

Retailer means a person engaged in the business of making sales at retail and, when in the

opinion of the council it is necessary for the

efficient administration of this chapter, including dealers, distributors, supervisors, employers

and salesmen, representatives, peddlers or

canvassers and the agents of such dealers,

distributors, supervisors or employers under whom

they operate or from whom they obtain the

tangible personal property sold by them, whether

in making sales on their own behalf or on behalf

of such dealers, distributors, supervisors or

employers.

Return is a report by a taxpayer setting forth

the facts necessary to establish the amount of

tax that the person is liable to pay.

Sale means a transfer of title or possession, or

both, exchange, barter, lease or rental, conditional

or otherwise, in any manner or by any means

whatsoever, of tangible personal property, for a

consideration or any agreement therefor, including any transaction whereby the possession of

property is transferred but the seller retains the

title as security for the payment of the price; it

also includes the fabrication of tangible personal

property for consumers who furnish either directly

or indirectly the materials used in the fabrication work and the furnishing, preparing or serving for a consideration of any tangible personal

property consumed on the premises of the person

furnishing, preparing or serving such tangible

personal property; it also includes the furnishing

of telecommunications services, gas, electric power,

water and other utility service commodity.

Standard appraisal methods and techniques

means valuation processes through which a value

indication is derived which includes, but is not

limited to, the use of cost approach, sales

comparison approach and income approach,

depending on the type of property, quality and

quantity of data available for analysis.

Standard rental or leasing schedule means

the tax rate applicable to the gross proceeds of

CD15.1:6

TAXATION

the consideration for the use or occupancy of real

property and the improvements on such real

property in Scottsdale, Arizona, including taxes

imposed by the State of Arizona, the county, the

City of Scottsdale and any other taxing authority.

Subcontractor means a construction contractor performing work for either:

(1)

(2)

A construction contractor who has

provided the subcontractor with a written declaration that he is liable for the

tax for the project and has provided the

subcontractor his privilege license number.

§ 15.1-4

lodging or the use of any lodging space on a daily

or weekly basis, or on any other basis, for period

of less than 30 consecutive days.

Utility companies means companies or other

business entities that supply, manufacture, deliver

or otherwise make available by pipeline or other

mechanism gas, water, telephone, telecommunications and/or electricity to other persons or entities.

Utility service means the service of providing

telecommunications, gas, water, electric power,

sewerage, or other utility services or commodities.

An owner-builder who has provided the

subcontractor with a written declaration

that:

Valuation is the collector's determination of

full cash value.

The owner-builder is improving the

property for sale; and

The owner-builder is liable for the

tax for such construction contracting activity; and

The owner-builder has provided the

contractor his privilege license

number.

Valuation year is the calendar year prior to

the tax year and is the same year in which the

first half possessory interest tax is due.

(Code 1981, § 15.1-1; Code 2012, § 15.1-1; Ord.

No. SRO-361-2010, 3-31-2010; Ord. No. SRO-4022012, § 15.1-1, 5-30-2012; Ord. No. SRO-4732015, Exh. A, 8-12-2015; Ord. No. SRO-5532023, 11-9-2022)

Subcontractor also includes a

construction contractor performing

work for another subcontractor as

defined above.

Tangible personal property means personal

property which may be seen, weighed, measured,

felt, touched or is in any other manner perceptible

to the senses, and which includes digital property.

Tax collector. See collector.

Tax year or taxable year shall occur simultaneously with the Community's fiscal year, and is

the 12-month calendar period from October 1 to

September 30. The tax year is the year following

the valuation year. The tax year is the same year

in which the second half possessory interest tax

is due.

Taxpayer means any person liable for any tax

under this chapter.

Transient means any person who on their own

expense or at the expense of another obtains

Supp. No. 4

Sec. 15.1-3. Forms for making returns.

The returns required under this chapter shall

be made upon forms to be prescribed by the

collector.

(Code 1981, § 15.1-2; Code 2012, § 15.1-2; Ord.

No. SRO-361-2010, 3-31-2010; Ord. No. SRO402-2012, § 15.1-2, 5-30-2012; Ord. No. SRO-4732015, Exh. A, 8-12-2015)

Sec. 15.1-4. Separate returns of proceeds

of sales made in more than

one class.

A person engaged in any business that makes

sales on which more than one tax rate applies, or

in two or more businesses with respect to which

different tax rates apply, shall make separate

returns of the gross proceeds of sales or the gross

income earned under each applicable tax rate.

(Code 1981, § 15.1-3; Code 2012, § 15.1-3; Ord.

No. SRO-361-2010, 3-31-2010; Ord. No. SRO-4022012, § 15.1-3, 5-30-2012; Ord. No. SRO-4732015, Exh. A, 8-12-2015)

CD15.1:7

§ 15.1-5

COMMUNITY CODE OF ORDINANCES

Sec. 15.1-5. Partnerships.

All taxes assessed under the provisions of this

chapter upon the business activities of a partnership shall be a liability chargeable against each

and all of the individual partners; but when paid

by the partnership, such liability against each

and all of the individual partners shall cease.

Licenses issued as hereinafter provided to persons

engaged in business as partners shall be in the

name of the partnership.

(Code 1981, § 15.1-4; Code 2012, § 15.1-4; Ord.

No. SRO-361-2010, 3-31-2010; Ord. No. SRO-4022012, § 15.1-4, 5-30-2012; Ord. No. SRO-4732015, Exh. A, 8-12-2015)

information about any taxpayer acquired as a

result of the collector's or other employee's employment with the Community, except:

(1)

The tax collector may disclose information, including but not limited to the

measure and amounts of any unpaid tax,

interest, and penalties owed by a specific

taxpayer, to persons acting in their legal

capacity as successors, receivers, trustees,

personal representatives, executors,

guardians, administrators, and assignees

with respect to a direct interest in the

business operations or financial affairs of

the specific taxpayer.

(2)

The Community Council may authorize

an examination of any return or audit of

a specific taxpayer made pursuant to this

chapter in matters being investigated by

authorized agents of the federal government, a federal tax court, federal court of

appeals, or the United States Supreme

Court. In no event shall any state,

municipality, Community, county, or their

political subdivisions or entities, be given

jurisdiction to examine any return or

audit of a specific taxpayer made pursuant to this chapter without the prior

written approval of the taxpayer or the

Community Council.

(3)

With respect to the possessory interest

tax, the tax collector may disclose to an

appraiser engaged to assist in the valuation of a possessory interest such interest

income and expense data as are necessary to the valuation, provided the

appraiser pledges to keep the date

confidential; similarly the collector may

disclose such date to a hearing officer

engaged pursuant to section 15.1-17(d).

Sec. 15.1-6. Exemptions in accordance

with constitutional prohibitions.

The taxes herein levied shall not be construed

to apply to transactions in interstate commerce

which, under the Constitution of the United

States, the Community is prohibited from taxing.

(Code 1981, § 15.1-5; Code 2012, § 15.1-5; Ord.

No. SRO-361-2010, 3-31-2010; Ord. No. SRO-4022012, § 15.1-5, 5-30-2012; Ord. No. SRO-4732015, Exh. A, 8-12-2015)

Sec. 15.1-7. Administration of this

chapter; rule making;

confidentiality.

(a) The administration of this chapter is vested

in the tax collector, except as otherwise specifically provided, and all payments shall be made

to the tax collector.

(b) The tax collector shall, subject to the

approval of the Community Council, prescribe

the regulations necessary for the administration

of this chapter.

any other Community employee to reveal to any

person, other than another Community employee

acting in an official capacity on behalf of the

Community government or legal counsel acting

in a professional capacity on behalf of the Community government, any information contained

in the return of any taxpayer or any other

Supp. No. 4

The tax collector may disclose to the

public data of a statistical nature derived

from returns and administrative requests

so long as the figures pertaining to a

specific taxpayer cannot be deduced.

(Code 1981, § 15.1-6; Code 2012, § 15.1-6; Ord.

No. SRO-361-2010, 3-31-2010; Ord. No. SRO-4022012, § 15.1-6, 5-30-2012; Ord. No. SRO-4732015, Exh. A, 8-12-2015)

CD15.1:8

(4)

TAXATION

Sec. 15.1-8. Reporting of tax.

(a) Returns. The returns required under this

chapter shall be made upon forms provided or

approved by the tax collector, and shall be

considered filed only when the accuracy of the

return has been attested to, by signature upon

the form, by the taxpayer or an authorized agent

of the taxpayer, and when such form has been

received by the tax collector.

Supp. No. 4

CD15.1:8.1

§ 15.1-8

TAXATION

§ 15.1-9

but less than $50,000.00, to file returns

on a calendar-quarterly basis. The taxes

for each calendar quarter shall be due

and payable on or before the 20th day of

the month next succeeding the end of

each calendar quarter.

(b) Method of reporting transaction privilege

taxes. Each taxpayer shall elect to report on

either a cash receipts basis or an accrual basis

and shall indicate the choice on the privilege

license application. A taxpayer shall not change

his or her reporting method without receiving

prior written approval by the tax collector.

(1)

Taxpayers shall report all gross income

subject to the tax using the same basis of

reporting.

(2)

Gross income from construction of

improvements pursuant to a construction contract shall be reported either on

cash receipts basis or on a progressive

billing (accrual) basis. Where the construction is not pursuant to a construction

contract, the value of the constructed

improvement shall be reported as gross

income upon completion of construction.

fails timely to file a return for any period, the tax

collector, after prior written notice and demand

to the taxpayer, may prepare such a return using

reasonable estimates of gross income, property

valuation, or sales volume based on any information available to him or her. The tax collector

shall mail, by certified United States mail, or

hand deliver a copy of the return to the taxpayer

and the date of filing of such return shall be the

date that the copy was mailed or delivered.

(Code 1981, § 15.1-7; Code 2012, § 15.1-7; Ord.

No. SRO-361-2010, 3-31-2010; Ord. No. SRO-4022012, § 15.1-7, 5-30-2012; Ord. No. SRO-4732015, Exh. A, 8-12-2015)

Sec. 15.1-9. When tax due; when delinquent;

verification of return; extensions.

(a) Generally. Except as provided elsewhere

in this section, the taxes shall be due and

payable monthly on or before the 20th day of the

month next succeeding the month in which the

tax accrues.

(1)

Quarterly returns. The tax collector may

authorize a taxpayer whose reporting

history indicates an estimated annual

Community privilege tax liability on taxable gross income in excess of $5,000.00,

Supp. No. 2

(2)

Annual returns. The tax collector may

authorize a taxpayer whose reporting

history indicates an estimated annual

Community privilege tax liability on gross

income of not more than $5,000.00 to file

returns for such taxes on a calendar

annual basis. The taxes for each calendar

year shall be due and payable on or

before January 20 of the following year.

(b) Special requirements of taxpayers filing

quarterly or annual returns. No taxpayer may

report on a quarterly or annual basis until he or

she has established, to the tax collector's satisfaction, six months' reporting history. It is the

taxpayer's responsibility to notify the tax collector and increase his or her reporting frequency

(to quarterly or monthly as applicable) when his

or her gross income exceeds the maximum limits

for his or her current reporting frequency. Failure

to do so may be deemed negligence or evasion,

and penalties may apply. Failure to file returns

timely, without good cause shown to the satisfaction of the tax collector, is sufficient cause for the

tax collector to deny future filings by the taxpayer

on a quarterly or annual basis.

subsection (d) of this section, all returns and

remittances received within the tax collector's

office on or before the last business day of the

month when due shall be regarded as timely

filed. The start of business of the first business

day following the month when due shall be the

delinquency date. It shall be the taxpayer's

responsibility to cause his or her return and

remittance to be timely received. Mailing the

return or remittance on or before the due date or

delinquency date does not relieve the taxpayer of

the responsibility of causing his or her return or

remittance to be received by the last business

day of the month when due.

CD15.1:9

§ 15.1-9

COMMUNITY CODE OF ORDINANCES

(d) Jeopardy reporting. If the tax collector

determines that the collection of any tax due to

the Community is in jeopardy, the tax collector

may direct the taxpayer to file his or her return

and remit the tax on a weekly, daily, or transactionby-transaction basis. Such return and remittance shall be due upon the date fixed by the tax

collector, and the delinquency date shall be the

following day.

(e) Extensions. The tax collector may extend

the time for filing a return, for good cause

shown, and only when requested in writing and

received by the tax collector prior to the tax due

date. However, the time for filing such return

shall not be extended beyond the last business

day of the month next succeeding the due date of

such return. In such cases, only the penalties for

late filing and late payment may be waived by

the tax collector for filing and payment within

the extension period. Notwithstanding the granting of an extension, the interest payable for late

payment of taxes shall be paid for the period

commencing upon the original delinquency date

and ending on the date the tax is paid. The

interest may not be waived by the tax collector.

(f) Final return. The final return of a taxpayer

who ceases to engage in activities taxable under

this chapter shall be due ten days after cessation

of such activities.

(Code 1981, § 15.1-8; Code 2012, § 15.1-8; Ord.

No. SRO-361-2010, 3-31-2010; Ord. No. SRO-4022012, § 15.1-8, 5-30-2012; Ord. No. SRO-4732015, Exh. A, 8-12-2015)

(2)

On January 1 of each year any interest

outstanding as of that date is thereafter

considered a part of the principal amount

of the tax and accrues interest pursuant

to this section.

(3)

For credits or refunds authorized pursuant to subsection (b)(3) of this section,

interest shall be calculated from the date

the tax collector receives the claimant's

written claim following the date of notice

to the claimant authorizing the credit or

refund.

(b) In addition to interest assessed under

subsection (a) of this section, any taxpayer who

fails to pay before the delinquency date any tax

due under this chapter shall, in addition to any

other penalties prescribed by this chapter, pay

civil penalties as follows:

(1)

A taxpayer who fails to timely file a

return for a tax imposed by this chapter

shall pay a penalty of five percent of the

tax for each month or fraction of a month

elapsing between the delinquency date of

the return and the date on which it is

filed, unless the taxpayer shows to the

satisfaction of the tax collector that the

failure to timely file is due to reasonable

cause and not due to willful neglect. This

penalty shall not exceed 25 percent of the

tax due.

(2)

A taxpayer who fails to pay an applicable

tax within the time prescribed shall pay

a penalty of ten percent of the unpaid

tax, unless the taxpayer shows to the

satisfaction of the tax collector that the

failure to timely pay is due to reasonable

cause and not due to willful neglect.

(3)

A taxpayer who fails to file a return

within 30 days of having received a written notice and demand from the tax

collector shall pay a penalty of 25 percent

of the tax, unless the taxpayer shows to

the satisfaction of the tax collector that

the failure is due to reasonable cause and

not due to willful neglect or the tax

collector agrees to a longer time period.

Sec. 15.1-10. Interest and civil penalties.

(a) Any taxpayer who fails to pay any of the

taxes imposed by this chapter when due shall be

subject to and shall pay interest upon such tax at

the rate of one percent per month, or fraction of

a month, until paid. Said interest may not be

waived by the tax collector other than on the

basis that section 15.1-11 applies. From and

after September 1, 2013, the rate of interest on

overpayments shall be one-quarter of one percent

per month, or fraction of a month.

(1)

In the event of an underpayment of the

tax liability due, interest begins to accrue

starting on the due date of the applicable

return.

Supp. No. 2

CD15.1:10

TAXATION

(4)

If the cause of a tax deficiency is

determined by the tax collector to be

negligence, but without intent to defraud,

the taxpayer shall pay a penalty of ten

percent of the amount of the deficiency.

(5)

If the cause of a tax deficiency is

determined by the tax collector to be due

to civil fraud or evasion of the tax, the

taxpayer shall pay a penalty of 50 percent

of the amount of deficiency.

this section and penalties imposed by subsections (b)(l) and (2) of this section are due and

payable upon notice by the tax collector and may

be challenged by the taxpayer only after application for a refund and denial of such application.

Penalties under subsections (b)(3), (4) and (5) of

this section must be asserted by the tax collector

in a notice of determination of a deficiency and

may be challenged by the taxpayer before payment.

(d) For the purpose of this section, the term

)reasonable cause) means that the taxpayer

exercised ordinary business care and prudence,

i.e., had a reasonable basis for believing that the

tax did not apply to the business activity or the

storage or use of the taxpayer's tangible personal

property in the Community.

(e) For the purpose of this section, the term

shall be characterized chiefly by

inadvertence, thoughtlessness, inattention or the

like, rather than an )honest mistake.) Examples

of negligence include:

)negligence)

(1)

The taxpayer's failure to maintain records

as required by the regulations;

(2)

Repeated failures to timely file returns;

§ 15.1-11

Sec. 15.1-11. Erroneous advice or misleading statements by the tax collector; abatement of penalties

and interest; definition.

(a) Notwithstanding section 15.1-10(a), a

deficiency shall not bear interest if either:

(1)

The deficiency is directly attributable to

erroneous written advice furnished to

the taxpayer by the tax collector in

response to a specific request from the

taxpayer and not from the taxpayer's

failure to provide adequate or accurate

information; or

(2)

All of the following are true:

A tax return form or instruction

related to the form prepared by the

tax collector contains a statement

that, if followed by a taxpayer, would

cause the taxpayer to misapply this

chapter.

The taxpayer reasonably relies on

the statement.

The taxpayer's underpayment

directly results from this reliance.

(b) The tax collector may waive or adjust

penalties imposed by section 15.1-10(b)(1)—(4)

above upon a finding that:

(1)

In the past, the taxpayer has consistently

filed and paid the taxes imposed by this

chapter in a timely manner; or

(2)

The amount of the penalty is greatly

disproportionate to the amount of the

tax; or

(3)

The failure of a taxpayer to file a return

and/or pay any tax by the delinquency

date was caused by any of the following

circumstances which must occur prior to

the delinquency date of the return or

payment in question:

(3) Gross ignorance of the law.

(Code 1981, § 15.1-9; Code 2012, § 15.1-9; Ord.

No. SRO-361-2010, 3-31-2010; Ord. No. SRO-4022012, § 15.1-9, 5-30-2012; Ord. No. SRO-4262013, § A, 9-1-2013; Ord. No. SRO-473-2015,

Exh. A, 8-12-2015)

Supp. No. 2

CD15.1:11

The return was timely filed but was

inadvertently forwarded to another

taxing jurisdiction.

§ 15.1-11

COMMUNITY CODE OF ORDINANCES

Erroneous or insufficient information was furnished the taxpayer by

the tax collector or his employee or

agent.

pertinent facts and other reliable and substantive evidence to support the request. In all cases,

the burden of proof is upon the taxpayer.

Death or serious illness of the

taxpayer, member of his immediate

family, or the preparer of the reports

immediately prior to the due date.

Unavoidable absence of the taxpayer

immediately prior to the due date.

Destruction, by fire or other casualty,

of the taxpayer's place of business

or records.

Prior to the due date, the taxpayer

made application for proper forms

which could not be furnished in

sufficient time to permit a timely

filing.

(d) No request for waiver of penalty under

subsection (b) above may be granted unless

written request for waiver is received by the tax

collector within 30 days following the imposition

of penalty. Any taxpayer aggrieved by the refusal

to grant a waiver under subsection (b) above may

appeal under the provisions of section 15.1-17

provided that a petition of appeal or request for

an extension is submitted to the tax collector

within 30 days of the taxpayer's receipt of notice

by the Community that waiver has been denied.

(Code 1981, § 15.1-10; Code 2012, § 15.1-10; Ord.

No. SRO-361-2010, 3-31-2010; Ord. No. SRO-4022012, § 15.1-10, 5-30-2012; Ord. No. SRO-4732015, Exh. A, 8-12-2015)

The taxpayer was in the process of

pursuing an active protest of the

tax in question in another taxing

jurisdiction at the time the tax and/or

return was due.

The taxpayer establishes through

competent evidence that the taxpayer

contacted a tax advisor who is

competent on the specific tax matter

and, after furnishing necessary and

relevant information, the taxpayer

was incorrectly advised that no tax

was owed and/or the filing of a

return was not required.

The taxpayer has never been audited

by the Community for the tax or on

the issue in question and relied, in

good faith, on a Community exemption or interpretation.

The taxpayer can provide some

public record (court case, report in a

periodical, professional journal or

publication, etc.) stating that the

transaction is not subject to tax.

adjustment of penalty for a reason thought to be

equally substantive to those reasons itemized

above. All requests for waiver or adjustment of

penalty must be in writing and shall contain all

Supp. No. 2

Sec. 15.1-12. Deficiencies; when inaccurate

return is filed; when no return

is filed.

(a) If the taxpayer has failed to file a return,

or if the tax collector is not satisfied with the

return and payment of the amount of tax required,

and additional taxes are determined by the tax

collector to be due, including interest and penalties due pursuant to section 15.1-10, the tax

collector shall send, by certified United States

mail, or shall hand-deliver a written determination of a deficiency to the taxpayer, and such

deficiency shall include any applicable penalties

and interest. The deficiency shall be due and

payable 30 days after its effective date unless the

taxpayer files a petition for review of the deficiency

determination within that period.

(b) When a return is filed. If the tax collector

is not satisfied with a return and payment of the

amount of tax required by this chapter, he or she

may examine the return or examine the records

of the taxpayer, and re-determine the amount of

tax, penalties, and interest required to be paid,

for any periods available to the tax collector

under section 15.1-14, based upon the information contained in the return or records or based

upon any information within his or her possession or which comes into his or her possession.

CD15.1:12

TAXATION

taxpayer of any determination of a deficiency by

certified United States mail or hand-delivery of a

notice to the taxpayer at the taxpayer's last

address of record. The effective date of a notice

given by certified United States mail shall be the

date of mailing as shown on the postmark and

the effective date of a notice that is handdelivered shall be the date of delivery. The notice

shall advise the taxpayer of his or her right to

contest the deficiency by filing a petition for

review pursuant to section 15.1-17.

(Code 1981, § 15.1-11; Code 2012, § 15.1-11; Ord.

No. SRO-361-2010, 3-31-2010; Ord. No. SRO-4022012, § 15.1-11, 5-30-2012; Ord. No. SRO-4732015, Exh. A, 8-12-2015)

§ 15.1-14

(d) For the purpose of this section, the term

cause* means that the taxpayer

exercised ordinary business care and prudence,

i.e., had a reasonable basis for believing that the

tax did not apply to the business activity or the

storage or use of the taxpayer's tangible personal

property in the Community.

(Code 1981, § 15.1-12; Code 2012, § 15.1-12; Ord.

No. SRO-361-2010, 3-31-2010; Ord. No. SRO-4022012, § 15.1-12, 5-30-2012; Ord. No. SRO-4732015, Exh. A, 8-12-2015)

*reasonable

Sec. 15.1-14. Limitation periods.

(a) Generally. The following limitation periods

apply to all taxes referred to in this chapter:

(1)

Except as provided elsewhere in this

section, the tax collector may issue a

notice of deficiency with respect to any

tax return at any time within four years

after the date on which the tax return

was due, or within four years after the

date on which the tax return is filed,

whichever period expires later.

(2)

Notwithstanding subsection (a)(1) of this

section, if a taxpayer does not report an

amount properly reportable that is in

excess of 25 percent of the taxable amount

stated on the return, the tax collector

may assess additional tax due at any

time within six years after the date on

which the return was filed.

(3)

If a taxpayer fails to file a return, files a

fraudulent return, or commits other fraud

with the intent to evade (or that has the

effect of evading) taxes, the tax collector

may assess the amount due, plus interest

and penalties, at any time within ten

years after the date on which the return

was either due or the date on which the

return was filed, whichever is later.

(4)

Any delay in commencement or completion of any examination by the tax collector, which is requested or agreed to in

writing by the taxpayer, shall be excluded

from the computation of any limitation

periods prescribed by this section and

such limitation periods shall be extended

for a length of time equivalent to the

Sec. 15.1-13. Closing agreements.

(a) If the tax collector determines that

noncompliance with tax obligations results from

a reasonable cause, misunderstanding or misapplication of provisions of this chapter, the tax

collector may enter into a closing agreement

with a taxpayer that may abate some or all of the

tax, penalties, and/or interest that the taxpayer

failed to remit. All closing agreements shall be

subject to the approval of the Community

treasurer.

(b) The closing agreement shall require the

taxpayer to properly account for and pay such

taxes in the future. If a taxpayer fails to adhere

to such a requirement, the closing agreement is

voidable by the tax collector and he or she may

issue a notice of deficiency for the abated tax,

interest and penalties. The tax collector may

issue a proposed notice of deficiency at any time

within six months after the date that he or she

declares the closing agreement void or within the

period prescribed by section 15.1-14.

pursuant to this section, it is final and conclusive,

and neither it nor any determination, assessment, collection, payment abatement, refund or

credit made pursuant to the agreement shall be

reopened, annulled, modified, set aside or

disregarded in any way, except on a showing of

fraud, malfeasance or misrepresentation of a

material fact.

Supp. No. 2

CD15.1:13

§ 15.1-14

COMMUNITY CODE OF ORDINANCES

period of the agreed upon delay. However,

the tax collector shall be not be required

to exclude any such period of delay from

the tax collector's calculation of taxes

and interest due.

(5)

A deficiency notice shall be sent by certified mail or hand-delivered to the taxpayer

at the taxpayer's address of record or to

the taxpayer's agent at the agent's address

of record.

(b) Extension of limitation period. Any

applicable limitation period may be extended by

written agreement of the tax collector and

taxpayer.

(Code 1981, § 15.1-13; Code 2012, § 15.1-13; Ord.

No. SRO-361-2010, 3-31-2010; Ord. No. SRO-4022012, § 15.1-13, 5-30-2012; Ord. No. SRO-4732015, Exh. A, 8-12-2015)

Sec. 15.1-15. Tax collector may examine

books and other records;

failure to provide records.

(a) The tax collector may require the taxpayer

to provide and may examine any books, records,

or other documents of any person who, in the

opinion of the tax collector, might be liable for

any tax under this chapter, for any periods not

barred by limitations under section 15.1-14.

(b) In order to perform any examination

authorized by this chapter, the tax collector may

issue an administrative request for the attendance

of witnesses or for the production of documents.

written request for information in the possession

of the taxpayer, the taxpayer fails or refuses to

furnish the requested information, the tax collector may, in addition to penalties prescribed

under section 15.1-10, impose an additional

penalty of 25 percent of the amount of any tax

deficiency attributable to the information that

the taxpayer failed to provide, unless the taxpayer

shows that the failure was due to reasonable

cause and not due to willful neglect.

(d) The tax collector may use any generally

accepted auditing procedures, including sampling

techniques, to determine the correct tax liability

Supp. No. 2

of any taxpayer. The tax collector shall ensure

that the procedures used are in accordance with

generally accepted auditing standards.

(e) The fact that the taxpayer has not

maintained or provided one or more books or

records requested by the tax collector shall not

preclude the tax collector from making a

determination of deficiency. In such cases, the

tax collector shall be authorized to use reasonable estimates, projections, or samplings, to

determine the correct tax.

(Code 1981, § 15.1-14; Code 2012, § 15.1-14; Ord.

No. SRO-361-2010, 3-31-2010; Ord. No. SRO-4022012, § 15.1-14, 5-30-2012; Ord. No. SRO-4732015, Exh. A, 8-12-2015)

Sec. 15.1-16. Erroneous payment of tax;

credits and refunds; limitations.

(a) A taxpayer may apply to the tax collector

for a refund of any taxes that were paid but not

due. The application for refund must be filed

before the expiration of the limitation period set

forth in section 15.1-14(a)(1). Taxpayers seeking

a refund shall provide all information requested

and reasonably required by the tax collector to

make a determination as to the taxpayer's entitlement to a refund.

(b) The tax collector shall promptly consider

an application for refund and shall issue to the

taxpayer a notice of acceptance or denial of the

application for refund.

that the refund is properly owed If the taxpayer

is delinquent in its obligation to pay taxes to the

Community, or is delinquent in any other financial

obligation to the Community, the tax collector

shall apply some or all of the refund as may be

necessary to satisfy as much of the obligation as

possible.

(d) No credit shall be allowed or refund paid

where it appears that the taxpayer has collected

from its customers, by separately stated itemization, the amount of the tax, except that a credit

or refund may be allowed in such case if the

taxpayer can present documentation satisfactory

CD15.1:14

TAXATION

to the tax collector identifying each customer

from whom the excess taxes were collected and

establishing that any taxes refunded pursuant

to this section will be remitted to those customers within 60 days of receipt of the refund.

§ 15.1-17

30 days of mailing or delivery to the

taxpayer of the notice that is the subject

of the petition.

(2)

Extension to file a petition. The taxpayer

may request only one extension from the

tax collector of the time for filing a

petition for review. Such request must be

in writing, state the reasons for the

requested delay and time of delay

requested, and must be filed with the tax

collector within the period set forth in

subsection (c)(1) of this section for

originally filing a petition. The tax collector may grant an extension that shall

not exceed 15 days.

(3)

Requirements for petition. The petition

shall be in writing, shall describe the

action of the tax collector which the

taxpayer disputes, and shall state the

basis of the taxpayer's contention that

such action is erroneous. A taxpayer may

file a petition of his assessment on the

basis of (1) factual errors in the assessment, (2) improper classification, (3) inaccurate valuation, (4) improper denial of

an exemption, (5) inequitable valuation,

or (6) some combination of the above

factors. The taxpayer may not contend

inaccurate valuation if he did not timely

supply the collector with requested income

and expense information.

(4)

Response to petition. The tax collector

shall mail or hand-deliver to the taxpayer

and to the hearing officer (or to the

Community manager if the hearing officer

has not been appointed) a written response

to the petition within 20 days of the filing

of the petition.

(5)

Failure to file. If a request for administrative review and petition for hearing or

redetermination of an assessment made

by the tax collector is not filed within the

period required by subsection (1) above,

such person shall be deemed to have

waived and abandoned the right to question the amount determined to be due

and any tax, interest, or penalty

determined to be due shall be final.

(e) Interest shall be allowed at the rate set

forth in section 15.1-10(a) on any refund applied

for and authorized pursuant to the provisions of

this chapter. Interest shall be calculated from

the date of the taxpayer's application for refund

filed with the Community.

(f) When it is determined that taxes due to

the Community have been reported and paid to

the wrong taxing jurisdiction, the taxpayer bears

all responsibility to recover any erroneous payment, and the taxpayer remains liable on all tax

due to the Community.

(Code 1981, § 15.1-15; Code 2012, § 15.1-15; Ord.

No. SRO-361-2010, 3-31-2010; Ord. No. SRO-4022012, § 15.1-15, 5-30-2012; Ord. No. SRO-4732015, Exh. A, 8-12-2015)

Sec. 15.1-17. Administrative review; petition for hearing or for

redetermination; finality of

order.

(a) Applicability. This section describes the

procedures under which a taxpayer may dispute

any determination by the tax collector related to

taxes owed or asserted to be owed by the taxpayer.

(b) Informal conference. A taxpayer shall have

the right to discuss any dispute subject to this

section by informal conference with the tax

collector or with an auditor before seeking

administrative review pursuant to subsection (c)

of this section, provided that the time for filing a

petition for administrative review shall not be

extended by such informal conference, except by

written agreement between the tax collector and

the taxpayer.

(1)

Filing a petition. A taxpayer may seek

administrative review of a dispute that is

subject to this section by filing with the

tax collector a petition for review within

Supp. No. 4

CD15.1:15

§ 15.1-17

COMMUNITY CODE OF ORDINANCES

(d) The hearing officer. Upon receipt of a

petition, the tax collector shall promptly deliver

a copy of the petition to the Community manager

who shall appoint a hearing officer to conduct

proceedings for the resolution of the dispute.

The hearing officer shall be a person with general

knowledge of taxes, a member in good standing

of the state bar and have previous experience

serving in a judicial capacity.

the decision will be final 15 days after the date of

the notice. If a motion for reconsideration is

granted, the hearing officer shall issue an

amended decision which will be final 15 days

after the date of the new or supplemental decision. A motion for reconsideration may not be

based upon evidence not in the hearing officer's

record, except upon a showing that such evidence

was unavailable due to fraud.

(e) The hearing. The hearing officer shall

review the petition and the response, and shall,

upon consultation with the taxpayer and tax

collector, schedule a hearing within 30 days of

his or her appointment and advise the parties of

the general rules of hearing procedure. The

hearing officer shall not be required to prescribe

strict rules regarding hearsay and authentication of evidentiary records. The parties may be

represented by attorneys or advocates of their

choice in all proceedings conducted under this

section. The hearing officer shall maintain a

record of the proceeding that shall include all

papers filed with the hearing officer and all

papers offered into evidence. The taxpayer has

the burden of proving that the assessment is

incorrect.

(g) Effect of the final decision. Any determination of deficiency that is upheld by the hearing

officer in a final decision shall be assessed, and

any application for refund that is upheld by the

hearing officer in a final decision shall be paid,

30 days after the decision is final unless the

deficiency determination or the refund determination is challenged within that time by the filing

of a complaint in the Community court.

(f) The hearing officer's decision. The hearing

officer shall, within 30 days of the hearing,

render a written decision, which shall include a

summary statement of the reasons for the decision. The hearing officer shall mail copies of the

decision to the parties. The decision may, in the

hearing officer's discretion, include an award of

fees and costs to the prevailing party upon a

finding that such award is both reasonable in

amount and warranted under the circumstances.

If neither party seeks a reconsideration, the

decision becomes final 30 days after the date of

the decision. Either party may seek reconsideration of the decision by written motion filed and

served within 15 days of the date of the decision.

If a motion for reconsideration is determined by

the hearing officer to be not timely filed, the

hearing officer shall notify both parties in writing of the determination of untimeliness, and the

decision will be final 15 days after the date of the

notice. If a motion for reconsideration is timely

filed and it is denied, the hearing officer shall

notify both parties in writing of the denial and

Supp. No. 4

(h) Injunctions. No injunction shall be awarded

by any court or judge to restrain the collection of

the taxes imposed by this chapter or to restrain

the enforcement of this chapter.

(Code 1981, § 15.1-16; Code 2012, § 15.1-16; Ord.

No. SRO-361-2010, 3-31-2010; Ord. No. SRO-4022012, § 15.1-16, 5-30-2012; Ord. No. SRO-4732015, Exh. A, 8-12-2015; Ord. No. SRO-5532023, 11-9-2022)

Sec. 15.1-18. Jeopardy assessments.

(a) If the tax collector believes that the collection of any deficiency of any amounts imposed by

this chapter will be jeopardized by delay, he or

she shall deliver to the taxpayer a notice of such

finding and demand immediate payment of

deficiency declared to be in jeopardy.

(b) Jeopardy assessments are immediately due

and payable and the tax collector may immediately

begin proceedings for collection. The taxpayer,

however, may stay collection by filing, within ten

days after receipt of notice of jeopardy assessment, or within such additional time as the tax

collector may allow, by bond or collateral in favor

of the Community, in the amount declared by the

tax collector in his or her notice to be in jeopardy.

issued in favor of the Community by a surety

company authorized to transact business in this

CD15.1:16

TAXATION

state and approved by the treasurer of the

Community as to solvency and responsibility.

Collateral shall consist of marketable securities

or cash, which will be deposited with the treasurer

of the Community.

(d) If bond or collateral is not filed within the

period prescribed by subsection (b) of this section, the tax collector may immediately assess

and collect the deficiency. The taxpayer nevertheless shall be entitled to initiate the review

proceedings provided in sections 15.1-17 and

15.1-19.

(Code 1981, § 15.1-17; Code 2012, § 15.1-17; Ord.

No. SRO-361-2010, 3-31-2010; Ord. No. SRO-4022012, § 15.1-17, 5-30-2012; Ord. No. SRO-4732015, Exh. A, 8-12-2015)

Sec. 15.1-19. Judicial review.

(a) A taxpayer may seek judicial review of all

or any part of a hearing officer's decision by

initiating an action against the Community in

the Community court within 30 days of the date

that the decision becomes final. A taxpayer is

not required to pay any tax, penalty, or interest

upheld by the hearing officer before seeking such

judicial review.

(b) The tax collector may seek judicial review

of all or any part of a hearing officer's decision by

initiating an action against the taxpayer in the

Community court within 30 days of the date the

decision becomes final.

hearing officer in whole or in part but only upon

a finding that the decision is clearly erroneous.

The court shall not consider any contentions or

evidentiary materials other than those found in

the record of the hearing officer's proceeding.

(Code 1981, § 15.1-18; Code 2012, § 15.1-18; Ord.

No. SRO-361-2010, 3-31-2010; Ord. No. SRO-4022012, § 15.1-18, 5-30-2012; Ord. No. SRO-4732015, Exh. A, 8-12-2015)

Sec. 15.1-20. Collection of assessed taxes.

(a) The tax collector, and other Community

officials designated by the Community manager,

may collect assessments in the same manner as

judgments of the Community court.

Supp. No. 4

§ 15.1-21

(b) Every tax imposed by this chapter, and all

interest and penalties thereon, shall become,

from the time the same is due and payable, a

personal debt to the Community from the person

liable, but shall be payable to and recoverable by

the collector.

may be brought at any time by the Community

attorney, at the request of the collector, to recover

the amount of any taxes, interest and penalties

due under this chapter.

(d) There shall be no levy made which will

impinge upon the federal trust.

(Code 1981, § 15.1-19; Code 2012, § 15.1-19; Ord.

No. SRO-361-2010, 3-31-2010; Ord. No. SRO-4022012, § 15.1-19, 5-30-2012; Ord. No. SRO-4732015, Exh. A, 8-12-2015)

Sec. 15.1-21. Collection of delinquent possessory interest taxes.

If any tax imposed pursuant to article III of

this chapter is not protested or paid within 60

days after becoming delinquent, or upon entry of

any final judgment of the courts of the Community against a taxpayer, the collector shall

issue a warrant directed to the chief of police of

the Community department of public safety commanding him or her to levy upon and sell, within

60 days, to a person approved by the Community

Council, the possessory interest against which

the tax was assessed. The proceeds of such sale

shall promptly be turned over to the collector,

who shall use such proceeds to pay the amount of

the delinquent tax, with the added penalties,

interest, any applicable court costs, and the cost

of executing the warrant. With respect to any

real property possessory interest that is the

subject of such a warrant, all or such number of

any lessors of the real property who wish to

purchase such real property at the sale shall

have preference at the sale. The chief of police

shall, within five days after the receipt of the

warrant, file with the clerk of the Community

court a copy thereof, and the clerk shall thereupon

enter in the judgment docket, in the column of

judgment debtors, the name of the delinquent

taxpayer mentioned in the warrant, and in

appropriate columns the amounts of the tax or

CD15.1:17

§ 15.1-21

COMMUNITY CODE OF ORDINANCES

portion thereof and penalties and interest for

which the warrant is issued and the date when

such copy is filed. Thereafter, the amount of such

warrant so docketed shall become a lien upon the

title to the possessory interest upon which levy

has been made in the same manner as a judgment against the taxpayer duly docketed in the

office of the clerk. After filing the copy of the

warrant with the clerk, the chief of police shall

execute the warrant in the same manner

prescribed by law for executing judgments of the

Community court, and shall be entitled to the

same fees for his or her services in executing the

warrant, to be collected in the same manner. If a

warrant is returned not satisfied in full, the

collector shall have the same remedies to enforce

the claim for taxes against the delinquent taxpayer

as if the Community had recovered judgment

against the delinquent taxpayer for the amount

of the tax.

(Code 1981, § 15.1-20; Code 2012, § 15.1-20; Ord.

No. SRO-361-2010, 3-31-2010; Ord. No. SRO-4022012, § 15.1-20, 5-30-2012; Ord. No. SRO-4732015, Exh. A, 8-12-2015)

Sec. 15.1-22. Manner of making remittance of tax; collector's

receipt.

All remittances of taxes imposed by this chapter

shall be made by bank draft, check, cashier's

check, money order, electronic funds transfer, or

cash to the collector, who, upon request by the

taxpayer, shall issue receipts to the taxpayer;

provided, that no remittance for the tax assessed

and levied under the provisions of this chapter

shall be deemed received unless and until it has

been paid to the collector by any of the methods

specified above.

(Code 1981, § 15.1-21; Code 2012, § 15.1-21; Ord.

No. SRO-361-2010, 3-31-2010; Ord. No. SRO-4022012, § 15.1-21, 5-30-2012; Ord. No. SRO-4732015, Exh. A, 8-12-2015; Ord. No. SRO-5532023, 11-9-2022)

is valid only if the evidence is sufficient to

persuade a reasonably prudent businessman that

the particular item is being acquired for resale or

for rental, lease, or license in the ordinary course

of business. The fact that the acquiring person

possesses a privilege license number, and makes

a verbal claim of "sale for resale or lease" or

"lease for re-lease" does not meet this burden

and is insufficient to justify an exemption. The

"reasonable evidence" must be evidence which

exists objectively, and not merely in the mind of

the vendor, that the property being acquired is

normally sold, rented, leased, or licensed by the

acquiring person in the ordinary course of business. Failure to obtain such reasonable evidence

at the time of the transaction will be a basis for

disallowance of any claimed deduction on returns

filed for such transactions.

(Ord. No. SRO-473-2015, Exh. A, 8-12-2015)

Sec. 15.1-24. Proof of exemption—Exemption certificate.

For the purpose of proof of exemption, the

minimum acceptable proof and documentation

for each transaction shall be the completion, at

the time of the transaction, in all material

respects, of a certificate containing all the information set forth below. For the purpose of validating the vendor's claim of exemption, such

certificate is sufficient if executed by any person

with apparent authority to act for the customer,

and the information provided validates the claim.

Sec. 15.1-23. Proof of exemption—Sale for

resale; sale, rental, lease, or

license of rental equipment.

A claim of purchase for resale or of purchase,

rental, lease, or license for rent, lease, or license

Supp. No. 4

CD15.1:18

TAXATION

§ 15.1-24

_______________________________________________________________________________________________

INVALID UNLESS COMPLETED IN FULL

VENDOR'S NAME __________________

Sales Invoice No. _______

_______________________________________________________________________________________________

Customer's Exemption Claim

SRPMIC Privilege License (Sales) Tax

Customer's Business Name:

_______________________________________

Customer's Business Address:

_______________________________________

Specific Business Activity: (e.g., if retailer, lessor, or manufacturer, specify items leased, sold or made,

i.e., cars, computers, clothes, etc.)

_________________________

Customer's License Nos. ______________ City: ______________ State: ______________

_______________________________________________________________________________________________

Supp. No. 4

CD15.1:18.1

TAXATION

§ 15.1-25

ITEMS CLAIMED AS EXEMPT FROM TAX

______________: All Items on This Invoice or Purchase Order

______________: Only Those Items marked with An ,E,.

_______________________________________________________________________________________________

REASON FOR CLAIMED EXEMPTION:

______________: The items claimed as exempt are sold, rented, leased, or licensed by the above named

customer in the normal course of its business activity.

______________: The items claimed as exempt are exempt from the Transaction Privilege Tax for the

following specific reason(s):

_______________________________________________________________________________________________

CUSTOMER'S CERTIFICATE

I certify that the above information is accurate to the best of my information and belief, and that I am

authorized by the Customer above to acquire the items claimed as exempt on a tax-free basis on its

behalf. I further understand that the making of a false or fraudulent claim to obtain a tax exemption

would subject me to any applicable civil or criminal penalties.

Name: _____________________________ Date: _____________________________

Title: _____________________________

_______________________________________________________________________________________________

(Ord. No. SRO-473-2015, Exh. A, 8-12-2015)

Sec. 15.1-25. Conducting Community business.

(a) Purpose. The Salt River Pima-Maricopa

Indian Community (,Community,) recognizes the

need for retaining flexibility in the manner in

which the Community conducts business on and

off Community lands. In recent years, the Community has conducted Community business in

various forms, including Community divisions

organized by ordinance as subordinate economic

entities of the Community, as well as wholly

owned Community limited liability companies.

By this chapter, the Community recognizes certain

additional entities under Community law, including entities established under the laws of another

jurisdiction and entities that include nonCommunity members or owners. The Community deems this flexibility essential to achieving

its goals of self-determination, including the

expertise that can be obtained and learned

through securing non-Community partners. The

arrangements recognized through this chapter

Supp. No. 2

are deemed critical to the Community's ability to

raise revenues for the purpose of providing core

essential government functions.

(b) Recognition of foreign entities. The Community may conduct its business by establishing

an entity organized under the laws of any state,

including, without limitation, a state chartered

corporation or a state chartered limited liability

company. Such entities, when wholly owned by

the Community, shall automatically have dual

status as a state chartered entity and an entity

recognized under and subject to the laws of the

Community. Such entities shall be treated as

Community-owned entities for purposes of federal

preference laws, the Buy Indian act, and similar

purposes.

entity with both Community and non-Community owners or members will be considered a

Community-owned entity, regardless of form or

CD15.1:19

§ 15.1-25

COMMUNITY CODE OF ORDINANCES

of the jurisdiction in which it is established,

organized or chartered, provided that each of the

following are met:

(1)

The entity must be majority owned by

the Community;

(2)

The entity must conduct its business on

land within the Community's boundaries;

(3)

The Community retains the right to

appoint (or control the majority voting

rights for such appointment) the managing member or highest officer of the

entity; and

(4)

The Community shares in a majority of

profits or losses of the entity; and

(5)

The Community must control the daily

operations of the entity.

(d) Sovereign immunity. This chapter shall

not be construed as a waiver of the Community's

sovereign immunity, which may be waived only

by express resolution of the Community Council.

Nothing herein shall waive the sovereign

immunity of an entity that otherwise retained

sovereign immunity as a subordinate economic

entity of the Community. Community-owned entities shall be subject to regulation, taxation, and

oversight under Community law.

(Ord. No. SRO-489-2017, 2-8-2017)

Sec. 15.1-26. Tax entity or operator.

(a) Purpose. The Community imposes certain

transaction privilege taxes for the privilege of

conducting business within the Community. As

some Community-owned business entities utilize

management contracts and contracted service

providers in the conduct of business, the Community desires to define the appropriate business entity for purposes of imposing transaction

privilege taxes.

(b) Business operator. A Community-owned

business enterprise, regardless of form or of the

jurisdiction in which it is established, organized

or chartered, shall be treated as the -business- or

-operator- for purposes of transaction privilege

taxes, regardless of whether the entity contracts

with a management company or other service

Supp. No. 2

providers in the conduct of the business, so long

as (1) the Community-owned entity holds itself

out as the business or business operator and not

just a lessor of property, (2) the Community or

the Community-owned entity reserves the right

to terminate the business or change its business

purpose, and (3) the Community or the Community-owned entity reserves the right to continue

the business if the management or other service

contract is terminated. The Community

recognizes, particularly in the early years of an

enterprise, that Community-owned businesses

may require outside expertise in order to succeed. These arrangements, such as but not limited

to franchise arrangements, vendor services, hotel

management services, purchasing arrangements,

or food and beverage services, are recognized as

merely support services to a Community-owned

business. The intention of the Community in

this regard shall be the primary factor in

determining the proper business/operator for tax

purposes. A business entity that is qualified as a

Community-owned entity shall be presumed to

be the owner-operator and taxpayer unless the

business contracts or other documents expressly

provide to the contrary, or unless there is other

clear and convincing evidence that the manager

or other contractor, as applicable, retains actual

control over all business operations, including

the ability to terminate the business or change

the scope or purpose of the enterprise.

Other Community ordinances or regulations using

the term Community-owned entity or business,

or similar words and phrases not otherwise

defined to the contrary, shall have the meanings

set forth herein. Without limitation, section

15.1-2 (definition of Community), section 15.150(1)f. (the business of operating a hotel), and

section 15.1-50(9) (business or division of the

Community) shall be construed and applied

consistently with this chapter.

(d) Treasurer's authority and council review.

The Community treasurer is vested with authority in construing sections 15.1-25 and 15.1-26

consistent with its expressed purpose and the

furtherance of Community self-determination,

and in the event of a challenge to the status of an

CD15.1:20

TAXATION

§ 15.1-50

applied to the gross proceeds of

every sale made. Maintenance repair,

replacement or alteration activities,

which are not included in the definition of construction contracting, are

subject to tax on the cost of materials. Retail sales of tangible personal

property occur within the Community if (i) the seller receives the

order at a business location within

the Community or (ii) the stock

from which such tangible personal

property was taken was within the

Community and then shipped from

seller's Community facilities directly

to the purchaser. An order is deemed

received at a business location of

the seller within the Community,

when all of the information necessary to fulfill and ship the order has

been received by or on behalf of the

seller within the Community, regardless of if the order is accepted or

approved by the seller outside of the

Community. The place of business

or residence of the purchaser does

not determine where the order is

received.

entity under these sections, the Community

Council's decision shall be final and binding

upon all parties concerned.

(Ord. No. SRO-489-2017, 2-8-2017)

Secs. 15.1-27—15.1-49. Reserved.

ARTICLE II. TRANSACTION PRIVILEGE

TAX

Sec. 15.1-50. Imposition of tax; tax

schedule.

There are hereby levied upon persons on

account of their business activities within the

Community transaction privilege taxes to the

extent hereinafter provided. Such taxes shall be

collected by the tax collector for the purpose of

raising revenue to be used in defraying the

necessary expenses and obligations of the Community. Such taxes shall be measured by the

gross sales or gross income of persons, whether

derived from residents of the Community or not;

and all of said gross sales or gross income shall

be used to measure the tax in accordance with

the following schedule:

(1)

1.75 percent schedule. An amount equal

to 1.75 percent of the gross proceeds of

sale or gross income from the business

upon every person engaging or continuing within the Community in the following business:

Supp. No. 3

Selling any tangible personal

property whatsoever (including items

also subject to a luxury tax) at

retail, except gasoline, tobacco

products and the sales described in

subsections (2), (3) and (4) of this

section. When any person is engaged

in the business of selling such

tangible personal property at both

wholesale and retail, the retail rate

shall be applied only to the gross

proceeds of the sales made other

than at wholesale when his or her

books are kept so as to show

separately the gross proceeds of sale

of each class; and when books are

not so kept, the retail rate shall be

CD15.1:21

Operating or conducting theaters,

movies, operas, shows of any type or

nature, exhibitions, concerts,

carnivals, circuses, amusement

parks, menageries, fairs, races,

contests, games, billiard or pool

parlors, bowling alleys, skating rinks,

tennis courts, golf courses, video

games, pinball machines, public

dances, dance halls, sports events,

jukeboxes, batting and driving

ranges, animal rides, or any other

business charging admission for

exhibition, amusement, or instruction other than projects of bona fide

religious or educational, or entertainment, including all events held at

Enterprise facilities. The tax

prescribed under the terms of this

subsection shall not apply to events