Bay Mills Indian Community Laws and Codes

ORDINANCE ESTABLISHING A TRIBAL USE TAX ON PERSONS

PURCHASING ACCOMMODATIONS ON THE RESERVATION

OF THE BAY MILLS INDIAN COMMUNITY

Section 1. Purpose.

The purpose of this ordinance is to generate revenue for the Bay Mills Indian Community for the funding of general governmental functions which benefit visitors to the Reservation of the Bay Mills Indian Community.

Section 2. Definitions.

1. Person means an individual, firm, partnership, joint venture, association, social club, fraternal organization, municipal or private corporation, company, estate, trust, receiver, trustee, syndicate, the United States, any State, or subordinate unit of government of any State or any other group or combination acting as a unit, and the plural as well as the singular number.
2. Lodging or Accommodations means the provision to any person of a room or area subject to such person’s control and use, which are available for use by the general public, and for which the person makes such use for at least one night’s duration. Such term does not apply to rental units for which the minimum rental term is at least 30 days.
3. Price means the fee charged to any person for lodging or accommodations, excluding the tax levied by this ordinance.

Section 3. Use Tax Rate.

There is levied upon and there shall be collected from every person who obtains lodging or accommodations on the Reservation of the Bay Mills Indian Community a specific tax for the privilege of such use at a rate equal to 6% of the price of the provided lodging or accommodations.

Section 4. Returns; Payments.

1. Returns. Any person who provides lodging or accommodations to the general public on the Reservation of the Bay Mills Indian Community, shall collect and use tax on each purchase at the time of sale, and shall remit said amounts to the Bay Mills Indian Community Controller on or before the fifteenth day of each calendar month, together with a return in a form prescribed by said official.
2. Payment. Any required return which is not accompanied by the amount of payment indicated due and owing by such return, shall cause the imposition of a penalty of .5% per month, compounded daily, to be charged against the person responsible for filing the return and remitting payment. Failure to file a return within the prescribed time period shall result in the debiting of an amount due and owing the Bay Mills Indian Community equal to the amount reported the previous month, together with the imposition of late filing penalty of 1% per month, compounded daily, charged against the person responsible for making payments due and owing under this ordinance.
3. Assessments. Any person who fails to make the requisite returns and remitted payments for taxes due under this ordinance may be subject to the imposition of an assessment against such person, which shall be made upon the provision to such person of written notice of the imposition of the assessment, served personally or by registered mail, addressed to the business address.

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