(c) The Council shall set a day for hearing the appeal which shall be not less than 10 days, nor more than 20 days after the filing of the Commission record. (d) Both the appellant and the Commission shall have a full opportunity to file or present records, evidence, testimony and argument on the issues on appeal and the Council may seek any independent testimony or evidence it deems relevant and needed. (e) The appellant may be represented by an attorney, in which case the Tribal Attorney shall represent the Commission. (f) A careful record of the hearing shall be maintained by the Tribal Secretary who shall electronically record all of the proceedings. (g) The Council consideration shall be de novo. a. It shall decide the appeal by a majority of a quorum voting at the conclusion of the hearing. b. Its decision shall be in writing. c. The Council may modify, affirm or reverse the decisions of the Commission or refer the matter back to the Commission for further consideration and proceedings. d. The decision of the Council shall be final and conclusive unless appealed from to the Tribal Court. Section 26-11 Judicial Review 26-11.01 Right to Judicial Review. A person affected by the decision of the Tribal Council may petition the Tribal Court for the Spokane Tribe of Indians for review. 26-11.03 Interim Payment of Tax. (a) One mandated by a decision of the Tribal Council to pay a tax shall pay such tax during the time of the judicial review unless the Court orders otherwise for good cause. (b) The Court may, if the tax is not paid, order a bond be posted with the Court pending the outcome of the review. 26-11.05 Review Shall be on the Record. (a) Review of the Tribal Council decision shall be on the record and shall not be heard de novo. (b) If the Court finds that the order of the Tribal Council is arbitrary and capricious, clearly erroneous, in violation of the Constitutional rights set forth in 25 USC Section 1301-1303, made upon unlawful procedures or some other error of law or is in violation of the Constitution of the Spokane Tribe of Indians, the Court shall vacate the order of the Tribal Council and remand the matter to the Council for further proceedings. 26-11.07 No Waiver of Sovereign Immunity. (a) By authorizing such a review, the Spokane Tribe is not explicitly or implicitly waiving its sovereign immunity. (b) Suits against the Spokane Tribe of Indians or its officials for damages or other relief are not authorized by this chapter. Section 26-13 Business Privilege Tax 26-13.01 Business Privilege Tax Imposed. There is levied and shall be collected from every person a tax for the act or privilege of engaging in business activities upon the lands within the jurisdiction of the Spokane Tribe for each business within the following classifications: (a) The operation of a telephone company. (b) The operation of a motor vehicle transportation company. (c) The operation of an electric power and light company engaged in the generation, production, distribution or sale of electrical energy. (d) The operation of retail grocery outlets. (e) The operation of a garage for the repair of motor vehicles. 211 Revised Spokane Law & Order Code, 5/14/2013

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