Legislative History - Adopted 12/04/07, Resolu 2008-071
Section 44-27 Cigarette Tax–Audit.
44-27.01 Audit.
(a) The Tribe shall retain a 3rd party independent Auditor (“Auditor”) for the purposes of verifying
compliance with the Agreement.
(b) The Auditor shall be a certified public accountant licensed by the state of Washington.
(c) The Auditor shall perform all work required under Section 10 of the Agreement.
Legislative History - Adopted 12/04/07, Resolu 2008-071
Section 44-29 Spokane Tribal Cigarette Tax Enforcement Department
44-29.01 Establishment of the Spokane Tribal Cigarette Tax Enforcement Department.
(a) The Tribe hereby establishes the Spokane Tribal Cigarette Tax Enforcement Department
(“STCTED”).
(b) The STCTED is authorized and empowered to ensure compliance with the this Title and with the
Agreement.
(c) The Tribal Council shall appoint a Director (“Director”) for the STCTED.
(d) Upon authorization of the Tribal Council, the STCTED Director may employ agents to assist in the
enforcement of this Title and the Agreement.
(e) The Director, and any duly authorized STCTED agents, shall hold a limited commission, issued by
the Tribal Council, to enforce the Code and the Agreement, including the issuance of citations
based upon commission of infractions set forth in the Title.
Legislative History - Adopted 12/04/07, Resolu 2008-071
44-29.03 Inspections. The Director, or the Director’s authorized representative, upon presentation of
appropriate credentials, reasonably may inspect and investigate locations within Spokane Tribal Lands upon
which cigarette operations are occurring to determine whether:
(a) persons engaged in activities regulated under this Title properly are licensed;
(b) cigarette sales are conducted pursuant to the requirements of this Title;
(c) cigarettes properly are stamped pursuant to the requirements of this Title; and
(d) records properly are being maintained pursuant to requirements of this Title.
Legislative History - Adopted 12/04/07, Resolu 2008-071
Section 44-31 Penalties
44-31.01 Tribally-Licensed Retailers; Cease and Desist Orders.
(a) If the Director determines that a Tribally-Licensed Retailer’s failure to comply with any provision
of this Code, the Agreement, or any provision of the Spokane Tribal Law and Order Code, poses
a direct and immediate threat to the peace, safety, morals, or general welfare of persons
residing upon Spokane Tribal Lands, or constitutes a willful violation of this Code or the
Agreement, the Director shall issue an order commanding the Tribally-Licensed Retailer
immediately to cease and desist any and all cigarette sales.
(b) Any employee of a Tribally-Licensed Retailer who is served by the Director with a cease and
desist order is deemed to be an agent of the Tribally-Licensed Retailer, and issuance of the
cease and desist order to the employee is notice to the Tribally Licensed Retailer.
(c) If the Director personally serves upon an employee a cease and desist order, the Director, within
4 working days, shall send a copy of the cease and desist order, by certified mail, to the holder
of the Spokane Tribe Cigarette Outlet License.
(d) The Tribally-Licensed Retailer shall cease and desist operation immediately upon service of the
cease and desist order.
(e) Within 15 days of the issuance of the cease and desist order, the Tribally Licensed Retailer may
request, in writing, an expedited appeal hearing before the Spokane Tribal Court, which hearing
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Revised Spokane Law & Order Code, 5/14/2013