[Federal Register: September 28, 2007 (Volume 72, Number 188)]
[Notices]
[Page 55242-55244]
From the Federal Register Online via GPO Access [wais.access.gpo.gov]
[DOCID:fr28se07-112]
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DEPARTMENT OF THE INTERIOR
Bureau of Indian Affairs
Colorado River Tribe-Health and Safety Code, Article 2--Liquor
AGENCY: Bureau of Indian Affairs, Interior.
ACTION: Notice.
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SUMMARY: This notice publishes an amendment to the Colorado River
Tribal Health and Safety Code, Article 2, Liquor, Chapter 6, Sections
2-601 through 620. The Code regulates and controls the possession, sale
and consumption of liquor within the Colorado River Tribe's
Reservation. The land is located on trust land and this Code allows for
the possession and sale of alcoholic beverages within Colorado River
Tribe's Reservation. This Code will increase the ability of the tribal
government to control the distribution and possession of liquor within
their reservation and at the same time will provide an important source
of revenue
[[Page 55243]]
and strengthening of the tribal government and the delivery of tribal
services.
DATES: Effective Date: This Act is effective as of September 28, 2007.
FOR FURTHER INFORMATION CONTACT: Sharlot Johnson, Tribal Government
Services Officer, Western Regional Office, Bureau of Indian Affairs,
400 N. 5th Street, Two Arizona Center, 12th Floor, Phoenix, Arizona
85001; Telephone (602) 379-6786; Fax (602) 379-4100; or Elizabeth
Colliflower, Office of Tribal Services, 1849 C Street, NW., Mail Stop
4513-MIB, Washington, DC 20240; Telephone (202) 513-7627; Fax (202)
208-5113.
SUPPLEMENTARY INFORMATION: Pursuant to the Act of August 15, 1953;
Public Law 83-277, 67 Stat. 586, 18 U.S.C. 1161, as interpreted by the
Supreme Court in Rice v. Rehner, 463 U.S. 713 (1983), the Secretary of
the Interior shall certify and publish in the Federal Register notice
of adopted liquor ordinances for the purpose of regulating liquor
transactions in Indian country. The Colorado River Tribal Council
adopted this amendment to the Colorado River Tribal Health and Safety
Code, Article 2, Liquor by Ordinance No. 04-1 on March 12, 2004.
This notice is published in accordance with the authority delegated
by the Secretary of the Interior to the Assistant Secretary--Indian
Affairs. I certify that the Tribal Council duly adopted this amendment
to the Colorado River Indian Tribes--Health and Safety Code, Article
2--Liquor on March 12, 2004.
Dated: September 21, 2007.
Carl J. Artman,
Assistant Secretary--Indian Affairs.
The amendment to Colorado River Indian Tribes-Health and Safety
Code, Article 2--Liquor, Chapter 6, Sections 2-601 through 620 reads as
follows:
Chapter 6. Bar, Liquor and Package Liquor Privilege Tax
Section 2-601. General Purpose.
The Colorado River Indian Tribes have a significant interest in
protecting the health, safety and general welfare of its members, the
residents within the boundaries of the Reservation and those persons
and businesses doing business on and/or visiting the Reservation. The
purpose of the bar, liquor and package liquor privilege tax is to
regulate and monitor the sale of alcohol within the boundaries of the
Reservation and to raise revenues to fund health, safety and general
welfare programs and services.
Section 2-602. Definitions.
In addition to the definitions in Section 2-101, for purposes of
this Chapter, whenever any of the following words, terms or definitions
is used herein, they shall have the meaning ascribed to them in this
Chapter:
(1) ``Bar'' means and includes an establishment used, maintained,
advertised and held out to the public as a place which serves liquor.
(2) ``Department'' shall mean the Department of Revenue and Finance
of the Colorado River Indian Tribes which is responsible for the
administration and enforcement of the tax revenue laws of the Tribes
and the investigation, examination and audit of tribal finances,
departments, offices, officers and employees.
(3) ``Director'' shall mean the Director of the Department of
Revenue and Finance of the Colorado River Indian Tribes.
(4) ``Packaged liquor at retail'' means a place of business in
which the premises are used for the retail sale of liquor in original
package for consumption off the premises where sold.
(5) ``Records'' shall mean any books, papers, documents, memoranda,
supporting documents, schedules, attachments, lists, computer records,
electronic data, business records, papers, vouchers, accounts and
financial statements.
(6) ``Return'' or ``Tax Return'' shall mean any form, report or
document prescribed and approved by the Department for the return of a
tax obligation including any supporting schedules, attachments,
worksheets and lists.
(7) ``Taxes'' shall include taxes, interest, penalties and costs of
collection assessed or imposed pursuant to this Chapter or Title 20:
Taxation of the Tribal Code.
Section 2-603. Imposition of Tax.
There is hereby levied and imposed a tax upon the privilege of
receiving a liquor license to sell liquor served or prepared at either
a restaurant or bar within the boundaries of the Colorado River Indian
Reservation and upon privilege of receiving a liquor license to sell
packaged liquor at retail within the boundaries of the Reservation.
Section 2-604. Rate of Tax.
The tax rate imposed under this Chapter shall be established by the
Tribal Council of the Colorado River Indian Tribes and shall be no less
than two percent (2%) nor more than ten percent (10%) of the purchase
price of the liquor. Until the tax rate is changed by Resolution of the
Tribal Council, the current tax rate imposed under this Chapter shall
be levied, imposed and collected at the rate of six and six-tenths
percent (6.6%) of the purchase price of the liquor.
Section 2-605. Tax is Additional Tax.
The tax herein levied and imposed shall be in addition to all other
taxes and fees.
Section 2-606. Exemptions.
The provision of liquor by a person or entity not occurring at a
place of business held out as a retailer of such liquor is exempt from
the provisions of this Chapter.
Section 2-607. Liability for Payment.
(1) The legal incidence of and liability for payment of said tax
shall be on the ``retailer''.
(2) Each retailer within the boundaries of the Reservation,
regardless of whether they are licensed under this Article, shall have
the duty to collect and account for the tax imposed herein, and shall
remit all due and owing taxes from the sale of liquor and/or packaged
alcoholic liquor to consumers, whether such payment is by credit or
cash, to the Department of Revenue and Finance at the time such payment
is due.
Section 2-608. Collection of Tax.
The invoice, receipt or other statement of payment given to the
consumer at the time of payment shall show the amount due under the tax
provided herein which shall be stated separately on said invoice,
receipt or statement. The retailer shall be liable for the payment of
the tax to the Tribes, whether any additional fee is actually collected
from the consumer.
Section 2-609. Payment of Tax.
Payment of the tax shall be made at the time the tax return is due.
Section 2-610. Administration.
All provisions of Title 20 of the Tribal Code, the Taxation Code,
Article I, shall apply to this Chapter.
Section 2-611. Tax Identification Number.
Upon receipt of an application for a license with the Board
pursuant to Chapter 2 of this Article, all retailers intending to
conduct business within the boundaries of the Reservation or currently
conducting business within the boundaries of the Reservation on the
effective date of this Article shall, within thirty (30) days of the
effective
[[Page 55244]]
date of this Article, be assigned a taxpayer identification number by
the Department pursuant to Title 20, Section 20-1417.
Section 2-612. Filing of Return.
All retailers shall pay to the Department of Revenue and Finance
all taxes under this Chapter. Each retailer that sells liquor and/or
packaged liquor at retail within the boundaries of the Reservation
shall file monthly tax returns showing tax receipts received during
each monthly period on forms prescribed by the Department. The tax
return shall be filed before the last day of the calendar month next
succeeding the month for which the tax return is made and shall be
accompanied by payment of all taxes due and owing for the month covered
by said tax return.
Section 2-613. Records.
All retailers shall maintain and preserve complete and accurate
books, records and accounts showing the gross receipts for sales of
liquor and/or packaged liquor at retail and the taxes collected each
day and shall make available such books, records and accounts to the
Director of the Department of Revenue and Finance for examination for
those periods of time prescribed in Article I, Chapter 8 of the
Taxation Code.
Section 2-614. Failure to Pay Tax.
Taxes that are not remitted to the Department of Revenue and
Finance on or before the due date are delinquent.
Section 2-615. Violations; Additional Penalties.
Any retailer which violates, disobeys, omits, neglects or refuses
to comply with, or resists or opposes the enforcement of any of the
provisions of this Chapter, may be assessed a penalty of not less than
Seventy-Five Dollars ($75.00) nor more than Five Thousand Dollars
($5,000.00) for the first violation, and not less than One Hundred
Fifty Dollars ($150.00), nor more than Five Thousand Dollars
($5,000.00) for the second violation, and not less than Three Hundred
Dollars ($300.00) nor more than Five Thousand ($5,000.00) for the third
violation, and not less than One Thousand Dollars ($1,000.00) nor more
than Ten Thousand Dollars ($10,000.00) for the fourth and each
subsequent violation, or five (5) times the amount of the tax imposed,
if any, whichever is higher, for the second and each subsequent
violation. A separate and distinct violation shall be regarded as
committed each day said retailer continues any such violation, or
permits any such violation to exist after notification thereof. The
penalties imposed under this Chapter shall be in addition to the tax
and in addition to those penalties, if any, imposed under Article I,
Chapter 7 of the Taxation Code.
Section 2-616. Promulgation of Regulations.
The Director shall have the power to promulgate regulations for the
enforcement of the provisions of this Chapter and the collection of
revenues hereunder.
Section 2-617. Amendments.
The provisions of this Chapter may be amended at the discretion of
the Tribal Council by Ordinance or Resolution.
Section 2-618. Failure to Remit; Licensing.
Collection and payment of this tax may be enforced by action in any
court of competent jurisdiction and failure to account for or pay the
tax by retailers of taxable alcoholic liquor shall be cause for
revocation of any license of such retailer or applicable to the
premises thereof, in addition to any other penalty provided in this
Article.
Section 2-619. Application to the Tribes.
The provisions of this Chapter shall apply to the Tribes including
any governmental entity or enterprise of the Tribes. For purposes of
this Chapter, the Tribes, including any governmental entity or
enterprise of the Tribes, if applicable, shall be considered a
``retailer.''
Section 2-620. Nondiscrimination.
No provision of this Chapter shall be construed as imposing a tax
that discriminates on the basis of whether a bar, restaurant, packaged
liquor store or similar establishment is owned, managed or operated by
a member of the Tribes.
[FR Doc. E7-19150 Filed 9-27-07; 8:45 am]
BILLING CODE 4310-4J-P
