not all of the generating project lands are within the jurisdiction of the Spokane Tribe, the
relative contribution of those other lands shall be taken into account.
(d) All persons engaged in a business other than 1 specifically mentioned in this section shall apply
for and receive a license from the tax commission as required in Section 26-7.04 of this Chapter,
and shall at that time pay the license fee and a privilege tax not to exceed $50 a year.
(e) Any person engaging in more than 1 taxable activity under this Chapter shall be required to pay
the taxes required for each kind of business activity in which that person engages.
26-13.07 Business License.
(a) Any person obligated to pay a business privilege tax, leasehold interest tax and severance tax
must also apply for and receive a license from the tax commission.
(b) Furthermore, a person located off the Reservation, but who comes on to the Reservation to
engage in business must also obtain a business license, even though that person is no bound to
pay tax under this Code.
(c) The cost of such a license shall be $10.
(d) The Spokane Tribe, through the tax commission, may impose such conditions upon the issuance
of a license as it may see fit.
(e) Such conditions may include, but are not limited to, the time, place and manner of conducting
business.
(f) The Commission shall renew the license each year upon that person satisfactorily paying the
necessary business privilege tax, leasehold interest tax or severance tax.
(g) Any person who engages in business without a business license shall be fined a civil penalty of
not more than $4500 per day, or if not a Tribal member, exclusion from the Spokane
Reservation in conformity with Chapter 21 of this Code, or both, unless reasonable cause for
waiver is found.
26-13.09 Tax Reports and Payments. Any person obligated to pay a business privilege tax shall, within 45
days following the end of each calendar month, file a return indicating the amount of tax due and shall at
that time remit payment of the tax.
Section 26-15 Leasehold Interest Tax
26-15.01 Leasehold Interest Tax Imposed. There is levied and shall be collected from every person who
leases the trust lands of the Spokane Tribe, whether Tribally or individually owned, and wheresoever
located, a leasehold interest tax.
26-15.03 Exemptions. The following leasehold interests shall be exempt from taxes:
(a) All trust lands leased by the Spokane Tribe of Indians or the United States Government.
(b) All trust lands leased by the wholly owned and operated enterprises of the Spokane Tribe.
(c) All trust lands leased by a Tribal corporation which is entirely owned by the Spokane Tribe of
Indians, and whose stock is voted by the Spokane Tribal Council, or trust lands leased by a joint
venture in which the Tribe or said corporation is a joint venturer.
(d) All trust lands leased by persons for a home site. However, such home sites shall not exceed 5
acres, and a tax shall be levied for those lands in excess of 5 acres.
(e) All leasehold interests for which the annual taxable rent is less than $500 a year in money or the
equivalent of $500 in share crop produce.
26-15.05 Calculation of the Tax.
(a) The tax commission shall recommend for approval of the Tribal Council an appropriate leasehold
tax for all trust lands leased for agricultural purposes, but in no case shall the amount of the tax
exceed 5% of the taxable rent paid by lessee.
(b) The tax commission shall recommend for approval of the Tribal Council an appropriate leasehold
tax for all trust lands leased for any other business purposes, other than for mining, but in no
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Revised Spokane Law & Order Code, 5/14/2013