manufacturers; records and invoices of cigarettes sold; cigarette inventory; and additional
records necessary to verify that the retail selling price included the applicable Tribal taxes.
(b) All records required to be maintained by Tribal Tribally-Licensed Retailers shall be made
available for inspection and duplication by the STCTED, and the 3rd Party Auditor, pursuant to
Section 15 of this Title.
Legislative History - Adopted 12/04/07, Resolu 2008-071
44-23.07 Tribe.
(a) The Tribe shall maintain records necessary to verify that all Tribal tax revenue was used to fund
essential government services of the Tribe.
(b) All records required to be maintained by Tribe shall be made available for inspection and
duplication by the STCTED, and the 3rd Party Auditor, pursuant to Section 15 of this Title.
Legislative History - Adopted 12/04/07, Resolu 2008-071
44-23.09 Self-Certified Wholesalers; Self-Certified Tribal Wholesalers; Self-Certified Out of State Wholesalers.
(a) Self-Certified Wholesalers, Self-Certified Tribal Wholesalers, and Self-Certified out of State
Wholesalers shall maintain records and invoices of stamp purchases, records and invoices of
sales of stamped cigarettes, stamp inventory, and the stamping process.
(b) All records required to be maintained by Self-Certified Wholesalers, Self-Certified Tribal
Wholesalers, and Self-Certified out of State Wholesalers shall be made available for inspection
and duplication by the STCTED, and the 3rd Party Auditor, pursuant to Section 15 of this Title.
Legislative History - Adopted 12/04/07, Resolu 2008-071
44-23.11 Wholesalers Licensed by the State.
(a) Wholesalers licensed by the State are subject to the requirements as set forth in Title 82 RCW
and any rules adopted thereunder, and must maintain adequate records detailing which
cigarettes are subject to state tax and which cigarettes are subject to the Spokane Tribe of
Indians Tribal taxes, as evidenced by the proper stamp and tax rate.
(b) All records required to be maintained by Wholesalers licensed by the State shall be made
available for inspection and duplication by the STCTED, and the 3rd Party Auditor, pursuant to
Section 15 of this Title.
Legislative History - Adopted 12/04/07, Resolu 2008-071
Section 44-25 Use of Tribal Cigarette Tax Revenue
44-25.01 Cigarette Tax–Use of Tribal Levy.
(a) Tribal cigarette tax revenue shall be used only for essential government services, and may not
be used to subsidize Tribal cigarette retailers.
(b) For the purposes of this section, “subsidize” means that proceeds from the Tribal cigarette tax
pursuant to the Agreement cannot be expended on the enterprise activities of the Tribal retail
cigarette business.
(c) Where the cigarette business is co-located with a retail food business, the proceeds cannot be
expended to support the retail food business.
Legislative History - Adopted 12/04/07, Resolu 2008-071
44-25.03 Tribal Retail Cigarette Enterprise Activities. “Tribal Retail Cigarette Enterprise Activities” include
paying wages, benefits, bonuses, or expenses related to the maintenance and operation of the retail facility
or typically considered to be part of a business’ operating expenses and overhead.
Legislative History - Adopted 12/04/07, Resolu 2008-071
44-25.05 Non-Enterprise Activities. Non-Enterprise Activities include, but are not limited to: government
services to provide and maintain infrastructure, such as sidewalks, roads, and utilities; governmental
administrative services; general governmental services, such as, accounting, human resources, planning,
legal; services such as fire protection and law enforcement; the costs of administering deductions and
exemptions similar to those available to retailers, wholesalers and others under state law; providing or
contracting for health benefits, economic development, natural resource protection and enhancement; the
provision of job services; and distribution of moneys related to trust funds, education, and general
assistance.
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Revised Spokane Law & Order Code, 5/14/2013