(e) “Court” means the Spokane Tribal Court, and includes the Spokane Tribe of Indians Court of
Appeals.
(f) “Department” means the state of Washington Department of Revenue.
(g) “Essential government services” means services such as Tribal administration, public facilities,
fire, police, public health, education, job services, sewer, water, environmental and land use,
transportation, utility services, and economic development.
(h) “General fund” means the Spokane Tribe of Indians general fund.
(i) “Local retail sales tax” means the combined Washington local retail sales taxes applicable in the
area in which cigarettes are sold.
(j) “NonIndian” means an individual who is neither a Tribal member nor a nonmember Indian.
(k) “Nonmember Indian” means an enrolled member of a federally recognized Indian Tribe other
than the Spokane Tribe of Indians.
(l) “Person” means and includes any natural individual, company, partnership, firm, joint venture,
association, corporation, estate, trust, political entity, or other identifiable entity.
(m) “Retail selling price” means the ordinary, customary, or usual price paid by the consumer for
each package of cigarettes, which price includes the Tribal cigarette tax.
(n) “Self-certified Tribal wholesaler” means a wholesaler who is a federally recognized Indian Tribe
or a member of such a Tribe, who is not required to be licensed under any state law; who has
certified, by letter to the Department, that it will abide by the terms of the Agreement and this
Title; and who has signatured a contract with the Tribe requiring the wholesaler to abide by the
terms of the Agreement and this Title.
(o) “Self-certified wholesaler” means an out-of-state wholesaler who is not a self-certified Tribal
wholesaler; who has certified, by letter to the Department, that the wholesaler shall abide by the
terms of the Agreement and this Title; and who has signatured a contract with the Tribe
requiring the wholesaler to abide by the terms of the Agreement and this Title.
(p) “Spokane Tribal Lands” means:
(1) all land within the limits of the Spokane Indian Reservation, notwithstanding the
issuance of any patent, and, including rights of way running through the Reservation;
and
(2) all Indian allotments or other lands held in trust for a Spokane Tribal Member or the
Tribe, including rights of way running through the same.
(q) “Spokane Indian Reservation” or “reservation” means the area recognized as the Spokane Indian
Reservation by the United States Department of the Interior.
(r) “State” means the state of Washington.
(s) “Tobacco products” means cigars; cheroots; stogies; periques; granulated, plug cut, crimp cut,
ready rubbed, and other smoking tobacco; snuff; snuff flour; Cavendish; plug and twist tobacco;
fine-cut and other chewing tobaccos; shorts; refuse scraps, clippings, cuttings, and sweepings of
tobacco; and other kinds and forms of tobacco, prepared in such manner as to be suitable for
chewing or smoking in a pipe or otherwise, or both, for chewing and smoking. “Tobacco
product” does not include cigarettes.
(t) “Tribal cigarette tax” means the tax or taxes enacted as a provision of Tribal law on the units of
cigarettes sold, and on the purchase of cigarettes by retail buyers.
(u) “Tribal Council” means the Spokane Tribal Council.
(v) “Tribal member” means an enrolled member of the Spokane Tribe of Indians.
(w) “Tribal retailer” means a cigarette retailer wholly owned by the Spokane Tribe of Indians or the
Spokane Tribe Enterprises, and located on Spokane Tribal Lands.
387
Revised Spokane Law & Order Code, 5/14/2013