CHAPTER 44
FEE SCHEDULE FOR
OGLALA SIOUX TRIBAL BUSINESS LICENSES CODE
DEFINITION OF TERMS:
RESIDENT BUSINESS
Business permanently located upon any land subject to the jurisdiction of the Oglala Sioux Tribe, and with mailing address concurrent with such business location.
NON-RESIDENT BUSINESS
Business NOT permanently located upon land subject to the jurisdiction of the Oglala Sioux Tribe, and with mailing concurrent with such business location.
CONDUCTING BUSINESS
Any activity engaged in by any person or caused to be engaged in by him with - object of gain, benefit, profit or advantage, either direct or indirect.
TRIBAL MEMBER
As defined by the Oglala Sioux Tribe's Constitution and By laws.
WOOD VENDOR
A person selling wood for the use of fence posts and fire wood. (Lumber sales not applicable.)
DANCE PERMIT
A permit needed to host or sponsor any type of dance, including but not limited powwows, where admission is to be charged.
RODEO PERMIT
Permit needed for any person wishing to host or sponsor a rodeo where admission is to be charged.
DAILY PEDDLER PERMIT
Permit needed for persons wishing to provide goods or services for a period of one day. A daily peddler permit will be issued only to persons who provide goods or services from a temporary outdoor stand.
MONTHLY PEDDLER PERMIT
Permit needed for persons wishing to provide goods or services for a period of one month. A monthly peddler permit shall be valid from the day of purchase until the same day of the following month. Monthly peddler permits shall be issued only to persons who provide goods or services from a temporary outdoor stand.
PERSON
Any individual, firm, co-partnership, business, corporation, joint venture, association, company, or organization of any kind.
GROSS RECEIPTS
The amount received in money, credits, property, of other movies worth in consideration of sales upon all lands subject to the jurisdiction of the Oglala Sioux Tribe. No deduction may be taken for the cost of the property sold, the cost of materials used, the cost of labor or services purchased, amounts paid for interest or discounts, or any other expenses whatsoever, nor may any deduction be allowed.
Persons who obtain an Oglala Sioux Tribal business license shall in a timely manner, report and remit all Sales Tax, Contractor's Excise Tax, Cigarette Excise Tax, and any and all other applicable taxes and/or fees to the proper agencies and/or authorities;
Oglala Sioux Tribal Business Licenses are subject to cancellation or revocation due to the fact that the license holder is in violation of any or all Tribal Laws, Codes, Resolutions, Ordinances, Compacts, or Agreement of any kind as determined by the Oglala Sioux Tribal Revenue Office, subject to review by the Oglala Sioux Tribal Executive Committee; and
The Oglala Sioux Tribal Council hereby enacts this Ordinance to enforce the following fee schedule to classify all persons conducting business on all lands subject to the jurisdiction of the Oglala Sioux Tribe, based on that person's gross annual business receipts:
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RESIDENT TRIBAL MEMBERS CONDUCTING BUSINESS |
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CLASS |
ANNUAL GROSS RECEIPTS |
COST PER PERMIT |
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CLASS A. |
$1, 000, 000. 00 and above |
$ 250. 00 |
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CLASS B. |
$ 750, 000. 00 to 999, 999 . 99 |
$ 200. 00 |
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CLASS C |
$ 500, 000.00 to 749, 999 . 99 |
$ 150. 00 |
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CLASS D . |
$ 100, 000. 00 to 499, 999 . 99 |
$ 100. 00 |
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CLASS E. |
Under $100,000.00 |
$ 50.00 |
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RESIDENT NON-MEMBERS CONDUCTING BUSINESS |
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CLASS |
ANNUAL GROSS RECEIPTS |
COST PER PERMIT |
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CLASS F. |
$1,000,000.00 and above |
$1000.00 |
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CLASS G . |
$ 750, 000. 00 to 999, 999. 99 |
$ 750. 00 |
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CLASS H . |
$ 500, 000. 00 to 749, 999 . 99 |
$ 500. 00 |
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CLASS I. |
$ 100,000.00 to 499,999.99 |
$ 250.00 |
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CLASS J. |
Under $100,000.00 |
$ 100.00 |
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OTHERS |
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CLASS K. |
All non-Resident Business conducting business on lands subject to the jurisdiction of the Oglala Sioux Tribe will pay an annual fee equal to 2% of that persons annual gross receipts from business conducting on all lands subject to the jurisdiction of the Oglala Sioux Tribe. The minimum fee will be $150.00 per license per year and the maximum fee will be $1,000.00 per license per year. |
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CLASS L. |
Monthly Peddler License |
$ 40.00 |
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CLASS M. |
Daily Peddler License/Non-member |
$ 15.00 |
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CLASS N. |
Daily Peddler License/Tribal member |
$ 5.00 |
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CLASS O. |
Wood Vendor License/Non-member |
$ 75.00 |
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CLASS P. |
Wood Vendor License/Tribal member |
$ 25.00 |
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CLASS Q. |
Dance Permit |
$ 10.00 |
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CLASS R. |
Rodeo Permit |
$ 10.00 |
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CLASS S. |
Attorney Licenses Fee shall be determined and collected by the Oglala Sioux Tribal Court or the Oglala Sioux Tribal Bar Association. |
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The Oglala Sioux Tribal Revenue Office is authorized and empowered by the Oglala Sioux Tribal Council to collect from any, by legal proceedings in Tribal Court, the amount of any such unpaid tax or fee together with interest and/or penalty due; and
In addition to the institution of legal proceeding for the collection of any of the unpaid taxes, fees, interest, and/or penalty, the Oglala Sioux Tribal Executive Committee, upon the recommendation of the Oglala Sioux Tribal Revenue Office, is empowered with respect to any person not a Tribal member: (1) to prohibit such person from coming upon any and all lands subject to the jurisdiction of the Oglala Sioux Tribe and to enforce such prohibition pursuant to Section 112 of the Oglala Sioux Tribal Code; (2) to prohibit such person from engaging in any business or other occupation upon any and all lands subject to the jurisdiction of the Oglala Sioux Tribe; and
This Ordinance shall become effective on the date it is adopted by the Oglala Sioux Tribal Council; and
Any and all prior tribal ordinance or resolutions to the extent that are inconsistent with this Ordinance are hereby repealed; and
None of the above prices of this Ordinance shall apply to schools, churches and tribal government entities.
HIST: Ordinance 88-08. Ordinance 92-02. Ordinance 92-13. Amended by Ordinance 9511.