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NOTICE OF TRIBAL TAXATION


Pursuant to Ordinance 04-01, as amended, and the Colorado River Indian Tribes Taxation Code, Title 20, the Colorado River Indian Tribes Department of Revenue and Finance hereby provides notice to all retail business owners operating within lands subject to the jurisdiction of the Colorado River Indian Tribes of the implementation of a Sales, Restaurant Privilege, and Transient Lodging Tax. The Sales, Restaurant Privilege, and Transient Lodging taxes became effective on September 1, 2004. For those businesses that did not receive prior notification of tribal taxation, these taxes were effective on January 17, 2005.

The Sales Tax, Article V of Title 20, imposes a two percent (2%) tax on retailers for “the privilege of conducting a sale of property within lands subject to the jurisdiction of the Colorado River Indian Tribes.” Section 20-5103; 20-5104. This tax applies to any business that sells any property on tribal land, including any business that sells any property for delivery to the Tribes, tribal members or tribal land.

The Restaurant Privilege Tax, Article III of Title 20, imposes a three percent (3%) tax on retailers for the “the privilege of selling within lands subject to the jurisdiction of the Colorado River Indian Tribes prepared food items for immediate consumption.” Section 20-3103; 20-3104. This tax applies to any business that sells any prepared food item for immediate consumption on tribal lands, including any business that sells prepared food items for immediate consumption for delivery to the Tribes, tribal members or tribal land. For example, and by way of illustration and not limitation, if a business delivers Chinese food to the Tribes, tribal members or a residence on tribal land, the business is required to pay the Restaurant Privilege Tax and remit to the Department.

The Transient Lodging Tax, Article IV of Title 20, imposes a five and one-half percent (5.5%) tax on the “sale of or charge made for the furnishing of transient lodging units by a transient lodging establishment within lands subject to the jurisdiction of the Colorado River Indian Tribes.” Section 20-4103; 20-4104. By way of illustration and not limitation, this tax applies to all motels, hotels, inns, boardinghouses, tourist homes, campgrounds, resorts, r.v. parks, mobile homes or house trailers located on tribal lands, furnishing transient lodging units for less than 30 day occupancy.

The Tribal taxes are applicable to all retailers selling property, prepared food items for immediate consumption or furnishing transient lodging units within the exterior boundaries of the Colorado River Indian Reservation in the States of Arizona and California, including Big River, California and tribal lands in the Town of Parker, Arizona. “Business” is defined as “all activities or acts, personal, corporate or otherwise, engaged in with the object of profit, gain, benefit or advantage, either directly or indirectly, wholly or in part, within lands subject to the jurisdiction of the Tribes.” This includes any retail business, whether located on or off tribal land, that delivers any goods to the Tribes, tribal members or tribal land.

The tribal taxes are imposed on businesses and apply uniformly to all sales whether to Tribal members or non-Tribal members. Each business owner subject to tribal taxes is required to pay the tax and file a tax return along with payment, on a form and in a manner approved by the Department, before the last day of the calendar month. Copies of the Taxation Code and tax forms may be obtained from the Department of Revenue and Finance.

Any questions concerning this Notice or compliance with the Taxation Code should be directed to the Tribes' Department of Revenue and Finance at 1000 West Agency Road, Parker, Arizona 85344 or by contacting the Department at (928) 669-2711.


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