(f) The operation of a gasoline service station, including a grease rack, sale of tires, oil, or other
accessories, etc.
(g) The operation of a wholesale or retail sales business of any nature, including convenience stores
and smoke shops.
(h) The operation of a restaurant, cafe or any other business dispensing food or beverages for
consumption on premises.
(i) Engaging in business as an extractor.
(j) The operation of a liquor outlet.
(k) The operation of a marina.
(l) The operation of a recreational vehicle center.
(m) The operation of a card room.
(n) The operation of a Laundromat.
(o) The operation of a construction company.
26-13.03 Exempt Persons.
(a) This section shall not apply to the United States Government, the Spokane Tribe of Indians, or
their agents and employees as long as they are engaged in official duties within the scope of
their employment.
(b) This section shall not apply to the wholly owned and operated business enterprises of the
Spokane Tribe.
(c) This section shall not apply to any Tribal corporation which is entirely owned by the Spokane
Tribe of Indians, and whose stock is voted by the Spokane Tribal Council, nor to any joint
venture in which the Tribe or said corporation is a joint venture.
(d) This section shall not apply to persons who are located wholly off the Reservation, have no lands
or leaseholds on lands, nor easements or interests in lands subject to the jurisdiction of the
Spokane Tribe, but come on to these lands to provide products or services to the residents.
(1) However, this section shall apply to contractors and subcontractors whose contract
proceeds for work on improvements on lands subject to the jurisdiction of the Spokane
Tribe exceed $25,000.
(e) This section shall not apply to persons growing or producing for sale any agricultural or
horticultural produce or crop, including the raising for sale of any animal, bird or insect, or the
milk, eggs, meat, wool, honey, fur or other substance obtained from them.
(f) This section shall not apply to bona fide charitable or non-profit organizations.
(g) This section shall not apply to extractors who are paying either the leasehold tax of Section 26-8
or the severance tax of Section 26-9.
26-13.05 Calculation of the Tax.
(a) The tax commission shall recommend for approval of the Tribal Council an appropriate business
privilege tax for each of the classifications listed under 26-7.01.
(1) Before such tax is established, notice of hearing shall be provided to all affected. At the
hearing, persons affected and other interested persons shall have the right to present
testimony.
(b) The tax established by the Tribal Council for each of the various classifications, with the
exception of an electric power and light company, shall not exceed 1% of the gross receipts of
any person or business, and the first $25,000 of gross receipts received by any person or
business shall be exempt.
(c) The tax on an electric power and light company engaged in the generation or production of
electrical energy on the Reservation shall not exceed 1 cent or be less than 1 mill (.1 cent) per
kilowatt hour (KHW) of energy generated. In determining the amount of the tax to be levied, if
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Revised Spokane Law & Order Code, 5/14/2013