CHAPTER 26 - TAXATION CODE
Section 26-1 Title and Purpose
26-1.01 Title. This Chapter shall be known as the Spokane Tribal Taxation Code.
26-1.02 Purpose. It is the legislative intent and purpose of the Spokane Tribal Council in enacting this
Chapter:
(a) To exercise its inherent sovereign power to tax in an equitable manner and in conformity with
the laws of the Spokane Tribe and of the United States.
(b) To raise revenues for governmental programs and essential services provided not only to Tribal
members but also to all persons and enterprises living or engaged in economic activities within
the jurisdiction of the Spokane Tribe.
(c) To raise revenues from those who avail themselves of the substantial privilege of carrying on
business within the territorial jurisdiction of the Spokane Tribe.
(d) To raise revenues from those who derive revenues from the use of the renewable and nonrenewable natural resources of the Tribe.
(e) To fully exercise the power of the Spokane Tribal Council as contained in Article VIII(c) of the
Constitution, namely
"(c) to provide for taxes, assessments, permits and license fees upon members and nonmembers on all lands within the jurisdiction of the Spokane Tribe of Indians."
(f) To use all revenue collected for the providing of Tribal governmental services and the
development of programs which will contribute to the health, education and economic welfare of
all who live within the jurisdiction of the Spokane Tribe. No tax revenue shall be disbursed to
Trial members on a per capita basis.
Section 26-3 Jurisdiction
26-3.01 Jurisdiction. The territorial jurisdiction of the Spokane Tribe of Indians to which this Code applies
extends to all lands under its jurisdiction, namely all lands and water areas within the exterior boundaries of
the Spokane Reservation, any extensions of the Reservation, to all Spokane Tribal and allotted Indian lands
outside the exterior boundaries of the Spokane Indian Reservation, as well as to those lands that fulfill the
definition of "Indian Country" as defined in 18 USC Section 1151.
Section 26-5 Definitions
26-5.01 Definitions. For the purposes of this Chapter, the following words and phrases shall have the
designated meanings:
(a) "Bona fide charitable or non-profit organization" means:
(1) A church or organized religion, or
(2) An organization recognized as exempt under Section 501(c)(3) of the Internal Revenue
Code of 1954, or
(3) An organization which has been determined by the Spokane Tribal Tax Commission to be
such because of the organization's charitable, educational, cultural, or benevolent
purposes.
(b) "Business" means all activities engaged in with the object of gain, benefit, or advantage to the
taxpayer or to another person or class, directly or indirectly, but shall exclude investment
activities.
(c) "Tribal Council" means the Spokane Tribal Business Council, the elected governing body of the
Spokane Tribe.
(d) "Electric light and power company" means and include any person owning, controlling,
operating or managing real or personal property, used or to be used for or in connection with or
to facilitate the generation, transmission or distribution of electricity on the Spokane Reservation
and engaged in business of furnishing, transmitting, distributing or generating electrical energy
for light, heat or power for compensation as owner, lessee or otherwise.
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Revised Spokane Law & Order Code, 5/14/2013