(e) "Engaged in Business" means commencing, conducting, or continuing in business and also the
exercise of corporate or franchise powers, as well as liquidating a business when the liquidators
thereof hold themselves out to the public as conducting such business.
(f) "Extractor" means every person who from his own land or from the land of another under a
right or license granted by lease or contract, either directly or by contracting with others for the
necessary labor or mechanical services, for sale or for commercial or industrial use mines,
quarries, takes or produces coal, oil, natural gas, ore, stone, sand, gravel, clay, mineral or other
natural resource products, or fells, cuts or takes timber, Christmas trees or other natural
products.
(1) It does not include persons performing under contract the necessary labor or mechanical
services for others.
(g) "Gross receipts" means all revenues or property received or accrued by a business under its
normal method of accounting arising out of transactions or operations conducted on or partially
on the lands within the jurisdiction of the Spokane Tribe.
(1) Where transactions or operations are conducted only partially on said lands, an equitable
allocation of gross receipts between taxable and non-taxable receipts shall be made by
the Commission.
(h) "Liquor Outlet" means a Tribally licensed retail sales business selling liquor products as defined
in 24-3.01(6) by the drink or the package on lands under the jurisdiction of the Tribe.
(i) "Motor vehicle transportation company" means and includes 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 conveyance and transportation of persons and/or property by motor propelled
vehicles over any public street and/or highways on the Spokane Reservation between fixed
termini or over a regular route, or engaged in the business of transporting persons and/or
property for compensation as owner, lessee or otherwise.
(j) "Person" means and includes any individual, firm, co-partnership, joint venture, association,
corporation, trust, estate, or any other group acting as a unit, whether mutual, cooperative or
otherwise, and/or trustees or receivers appointed by any court.
(k) "Reservation" means the Spokane Indian Reservation.
(l) "Tax Commission" means that 3 member board appointed b y the Tribal Council to implement
this Chapter.
(m) "Tax Year" means either the calendar year or the taxpayer's fiscal year when 1 is permitted by
the Commission.
(n) "Telephone company" mean and includes 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 transmission of communication by telephone on the Spokane Reservation through owned or
controlled exchanges and/or switchboards, and engaged in the business of furnishing telephonic
communication for compensation as owner, lessee or otherwise.
(o) "Tribal Court" means the Court of the Spokane Tribe of Indians located at Wellpinit,
Washington.
(p) "Tribe" means the Spokane Tribe of Indians.
(q) "Trust lands" means those lands held in trust by the United States, with either the Tribe or
Tribal members owning the beneficial interest in such lands.
Section 26-7 Establishment and Powers of the Tax Commission
26-7.01 Establishment of Tax Commission.
(a) The Tribal Council hereby establishes the tax commission.
(b) The tax commission shall consist of 3 persons appointed by the Tribal Council.
(c) The members shall be appointed by the Tribal Council during the month of April and their terms
shall begin on May 1.
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Revised Spokane Law & Order Code, 5/14/2013