Welcome to the National Tribal Justice Resource Center's Tribal Codes and Constitutions
Return to the Main Tribal Codes and Constitutions Page

[Includes amendments through 2001.]

TITLE FIVE -- TAXATION

TAX AND LICENSE ADMINISTRATION ORDINANCE

Adopted by Resolution No. 79-38 (July 16, 1979)
Amended by Resolution No. 80-44 (June 25, 1980) (1)

                                                                                                           
(1) (Civil Actions Authorized by Resolution 80-6 (February 26, 1980))

5.01.001 Tax and Licensing Office

The administration of all Skokomish tribal ordinances which impose taxes or license fees shall be the responsibility of one administrative branch of the tribal government. The department shall be known as the Skokomish Tax and Licensing Office.

5.01.001 Section 102. Tax Commissioner

The Tax and Licensing Office shall be managed by the Skokomish Tax Commissioner, who shall be appointed and employed by the Skokomish Tribal Council.

5.01.002 Commissioner’s Duties and Powers

(a) With prior approval of the tribal council, the commissioner may employ as staff of the Tax and Licensing Office any persons who may be needed to carry out the tribe’s tax and licensing ordinances.

(b) The commissioner must keep complete and accurate books and records to show all revenue collected pursuant to tribal tax and licensing ordinances, the sources of such revenue, and the accounts in which the revenue has been deposited. These records shall be public and available at the Skokomish Tribal Center for inspection by any interested person.

(c) Further powers and duties of the commissioner are spelled out in this ordinance and in the several ordinances which the commissioner is charged with carrying out.

5.01.004 Removal of Commissioner

Once a tax commissioner is appointed, the tribal council may remove the commissioner from office only for incompetence, dishonesty, neglect of or inability to perform official duties, abuse of powers of the office, or similar good cause. Before dismissing the commissioner, the council must gibe him or her a fair chance to appear before the council to hear and answer the charges.

5.01.005 Notice of Delinquency and Conference

Whenever the tax commissioner has reason to believe that a person who is required by tribal law to file a tax report, pay a tax or license fee, or obtain a tribal license has failed to meet his or her legal obligation or has violated any other provision of tribal tax and licensing laws, the commissioner shall promptly deliver to the accused person a written notice of delinquency. The notice of delinquency shall tell the accused person what payment or other action is required to remedy the delinquency, and shall notify the person of his/her right to request a conference with the Commissioner within ten days of the date of receipt of the notice for the purpose of discussing the alleged delinquency.

5.01.006 Review by Commissioner

(a) The meeting of the commissioner with a person who has received a notice of delinquency shall be informal; but the accused person may be accompanied by a lawyer or other representative if he or she wishes. The accused person shall be given a fair chance to examine evidence and laws on which the commissioner based the notice of delinquency and a fair chance to present evidence and arguments on his or her behalf.

(b) After the accused person either meets with the commissioner or fails to appear for a meeting, the commissioner shall withdraw, change, or reaffirm the original notice of delinquency and order. The commissioner may waive imposition of any penalty for late payment or application if the violator carries out the commissioner’s final order within five days after it is issued.

5.01.007 Appeal to Tribal Council

(a) Within five days after the Skokomish Tax Commissioner has made a final determination of delinquency, a person who has been declared delinquent may appeal the commissioner’s decision to the tribal council. Within five days after the tribal chairman receives notice of such an appeal, the chairman shall appoint an appeals committee of three council members who have no personal stake in the outcome of the dispute; and that committee shall promptly schedule a hearing, giving both the tax commissioner and the person has appealed notice of the time and place of hearing. The hearing must be held no earlier than three days and no later than ten days after the parties are notified about it.

(b) At the hearing on a contested delinquency order, the appeal committee shall hear evidence and arguments from both the tax commissioner and the person who has been declared delinquent. The delinquent person may be accompanied by a lawyer or other representative. Minutes shall be kept of all proceedings.

(c) After the hearing, the appeals committee shall issue a decision. The committee may withdraw, change, or uphold the commissioner’s order.

5.01.008 Appeal to Tribal Court

(a) Any person who wants to contest a tax, fee, penalty, or other obligation imposed pursuant to a Skokomish tax or licensing ordinance may bring a civil suit against the tax commissioner in Skokomish Tribal Court, as long as the following conditions are met.

(1) All administrative procedures described in this ordinance must have been exhausted.

(2) All taxes, fees, penalties, and interest assessed by the tribe must be paid and a written protest of the assessment must be filed with the tax commissioner.

(3) The remedy requested must be limited to recovery of the amount which the plaintiff claims was collected illegally.

(4) If the administrative decision which plaintiff objects to is upheld, the plaintiff must pay all costs which the tribe incurs in defending the suit, including reasonable attorney’s fees.

(5) The suit must be started no later than one year after the tax, fee, or penalty is paid.

(b) The Skokomish Tribal Court shall be the only and exclusive forum for suits described in this section.

(c) The tribal court may not issue any orders restraining or forbidding the collection of a tax, fee, penalty, or other assessment while a suit brought pursuant to this section is pending.

(d) This section shall be the only waiver of the Skokomish Tribe’s immunity to suit for purposes of this ordinance; and this limited waiver should be strictly construed against anyone who sues the tribal tax commissioner in his or her official capacity.

5.01.009 Limitation on Tribal Collection

No lawsuit or other action to collect taxes, fees, penalties, or other assessments imposed pursuant to a Skokomish tribal tax or licensing ordinance may be started after five years have passed since the date of delinquency.

5.01.010 Suits by Commissioner

The tribal tax commissioner may bring suit in his or her own name, but only in an official capacity, against any person subject to a tribal tax or licensing ordinance. Suit may be filed in any court which has jurisdiction over the defendant. Before beginning such a suit, the commissioner must get permission from the Skokomish Tribal Council in the form of a resolution.

5.01.011 Seizure of Property

(a) The tax commissioner shall have power to seize and dispose of property in the possession of any person who is delinquent in the payment of a tax, fee or penalty imposed by a tribal ordinance. This means of enforcing tribal law shall be carried out in the following way:

(1) The commissioner shall issue an order directed to a tribal law enforcement officer or an agent of the tribal Tax and Licensing Office, telling the officer or agent to seize real and/or personal property which is in the delinquent person’s possession and within the Skokomish Tribe’s jurisdiction.

(2) The person who carries out the commissioner’s order shall made a complete written inventory of any property seized, giving one copy to the commissioner and one to the delinquent person.

(3) If the person whose property is seized pays the full amount of the delinquency within five days after the seizure, the property shall be returned to him or her immediately. Otherwise, the commissioner shall sell the property at public auction. The amount sold shall be limited to that necessary for payment of the delinquent amount plus any penalties due and the cost of carrying out the commissioner’s order. All unsold property which is not contraband shall be returned to the person from whom it was seized.

(b) Except as provided in subsection (c) of this section, the tax commissioner shall not issue an order to seize property unless at least five days have passed since a final administrative determination of delinquency was made.

(c) If the commissioner believes that a person is about to remove himself and his assets from the tribe’s jurisdiction to avoid payment of a tax, fee, or penalty due under tribal law, the commissioner may issue an immediate order for seizure of the person’s property, even if a final delinquency determination has not been made. In this case, the property seized shall be held either until the administrative procedures provided in this ordinance have been exhausted or until the tax, fee, or penalty at issue has been paid.

5.01.012 Criminal Offenses

The following are criminal offenses. Upon conviction of any of these offenses, a person may be fined not more than $500 or confined for a period not longer than 30 days or both.

(a) Knowingly filing or helping to file a false, inaccurate, or misleading license application or tax report;

(b) Willfully interfering with an officer or agent who is trying to carry out the lawful order of the Skokomish Tax Commissioner;

(c) Operating a business on the Skokomish Reservation without a valid tribal business license or after the applicable tribal business license has been revoked;

(d) Knowingly falsifying, destroying, or hiding records which a tribal tax or licensing ordinance requires a person to keep;

(e) Knowingly violating any other provision of this ordinance.

5.01.013 Civil Penalty

Instead of invoking the criminal penalties provided in this ordinance, the tax commissioner may assess a civil remedial penalty for the actions listed in Section 5.01.012. In that case, the commissioner and the accused person shall use the same procedures as those used when a person is delinquent in payment. A civil fine no greater than $350 may be imposed for each prohibited action.

5.01.014 Records Confidential

All license applications and tax reports made pursuant to tribal tax and licensing ordinances shall be confidential. In addition to the person submitting them, these applications and reports may be inspected only by the tax commissioner, members of the Skokomish Tribal Council, an attorney or representative for the taxpayer or the tribe, and a judge.

FISH TAX ORDINANCE

Adopted by Resolution No. 98-47 (June 24, 1998)

General Provisions

5.02.001 Purpose and Findings

The Skokomish Tribal Council finds that:

(a) Fishing rights reserved to the Skokomish Indian Tribe by the Treaty of Point No Point are the most important natural and economic resource of the Tribal community;

(b) The Skokomish Tribal Council has the responsibility of governing the Tribal community. This responsibility includes not only providing community services, but also protecting, enhancing and regulating the fish and shellfish resource;

(c) The Skokomish Indian Tribe is in urgent need of funds to support its governmental programs, community services and fisheries management programs; and

(d) Persons who benefit from the exercise of Skokomish Treaty fishing rights should bear some responsibility for supporting Skokomish governmental programs, community services, and Tribal fisheries management programs.

5.02.002 Definitions

Where a term is not defined in this Ordinance, it shall be given its ordinary meaning. The terms used in this Ordinance shall have the following meaning given to them, except where a different meaning is expressly provided for, or the context clearly indicates otherwise:

(a) "Buyer" means a person who purchases fish, shellfish or marine resources from the fishermen who caught the fish, shellfish or marine resources or who, for commercial purposes, smokes or otherwise processes and sells fish, shellfish or marine resources he has caught himself.

(b) "Enrolled Member" means any person who is an enrolled member of the Skokomish Indian Tribe.

(c) "Fair Market Value" means the value of an item based on the gross sales price or its fair equivalent in value where the item is exchanged for something other than cash.

(d) "Fish" means any edible fishery resource including, but not limited to salmon, steelhead, other anadramous fish, bottomfish, shellfish, etc. and any part thereof.

(e) "Fishing Ordinance" means the Skokomish On-Reservation and Treaty Fishing Ordinance, S.T.C. 7.02, and all regulations promulgated pursuant to the Fishing Ordinance.

(f) "Fish Ticket" means the form provided by the State of Washington to licensed fish buyers for recording the sale of all commercial fisheries products.

(g) "Sell" means to transfer or exchange for something of value.

(h) "Shellfish" means all marine invertebrates or any parts thereof, including, but not limited to, littleneck, manila, horse, butter, and geoduck clams; cockles; scallops; squid, octopus; mussels; sea cucumbers; sea urchins; oysters; shrimp; and crab.

(i) "Taxpayer" shall mean any individual enrolled Skokomish Tribal member who fishes commercially for fish and shellfish while exercising Skokomish Treaty fishing rights pursuant to this Ordinance and the Skokomish Tribal On-Reservation and Treaty Fishing Ordinance.

Skokomish Fish Tax Imposed

5.02.010 Tax Imposed

(a) The fish tax is imposed pursuant to Section 7.02.102 of the Fishing Ordinance which provides for a Tribal Fish and Shellfish Tax, imposed on each sale of fish and shellfish by anyone exercising commercial fishing rights pursuant to the Fishing Ordinance.

(b) The first person who sells any fish, shellfish or part of such fish or shellfish which has been caught by someone exercising or purporting to exercise Skokomish Treaty fishing rights, shall pay a tax equal to five percent (5%) of the dollar amount recorded on the fish ticket or the fair market value of the fish and shellfish.

(c) EXCEPTION:

The tax imposed by subsection (b) shall not apply to the sale of geoduck. Geoduck stumpage fees or taxes shall be established within the annual regulations and approved by the Skokomish Tribal Council.

5.02.011 Seller/Taxpayer Duty to Pay the Tax

The tax imposed pursuant to Section 5.02.010 of this Ordinance is a tax on the person who sells fish and shellfish, not on the fish dealer or buyer. The seller, as taxpayer, has an independent obligation to pay the tax directly to the Skokomish Indian Tribe, as provided in Section 5.02.021 of this ordinance.

Collection and Payment of Taxes

5.02.020 Fish Dealers/Buyers Prohibited from Collecting Tax

Any person who buys fish or shellfish caught within the Skokomish Reservation, or caught by someone exercising or purporting to exercise Skokomish Treaty fishing rights, within the usual and accustomed fishing places of the Skokomish Tribe, are prohibited from collecting the tax imposed by this Ordinance at the time of each commercial sale.

5.02.021 When the Tax is Due

(a) The tax imposed by Section 5.02.010 of this Ordinance is due on a quarterly basis. Based on the information available at the end of each quarter, the Fisheries Office shall compute the amount of tax owed by each tribal fisherman. Within thirty (30) days of the end of the quarter, each tribal fisherman/taxpayer shall contact the Fisheries Office to determine the amount owed and shall make payment of the taxes. The fish tax quarterly periods shall be as follows:

(b) On or before the due date, the taxpayer shall remit the full amount of taxes due to the Skokomish Indian Tribe at the Skokomish Tribal Center to the Skokomish Tribal Accounting Office.

5.02.022 Timely Payment of Taxes; Delinquent Taxes

All taxes are due pursuant to Section 5.02.021 of this Ordinance. If the fish tax imposed by this Ordinance is not paid in full by the due date, the amount unpaid shall automatically become delinquent and the taxpayer shall become subject to the civil penalty provisions of this Ordinance.

Civil Penalties and Enforcement

5.02.030 Suspension of Commercial Fish Permit

When a taxpayer fails to pay the tax owed in full pursuant to Section 5.02.021 of this Ordinance, the commercial fishing permit of such taxpayer shall automatically be suspended beginning three (3) days from the due date until the tax owed is paid in full (subject to appeal pursuant to Section 5.02.040 of this Ordinance).

5.02.031 Revocation of Commercial Fish Permit

In addition to automatic suspension of the commercial fish permit pursuant to Section 5.02.030 of this Ordinance, if a taxpayer (1) fails to pay the tax owed in full within ninety (90) days of the due date, or (2) fails to pay the tax owed in full on or before the due date more than once in a calendar year, then the Fisheries Manager shall revoke a commercial fish permit for a period of not less than thirty (30) days (subject to appeal pursuant to Section 5.02.040 of this Ordinance).

5.02.032 Violation for Fishing on Suspended or Revoked Fish Permit

Any person who exercises or purports to exercise any fishing or shellfishing right suspended or revoked pursuant to this Ordinance shall be guilty of a Class B offense.

5.02.033 Interest and Costs

The taxpayer shall be assessed interest in the amount of two percent (2%) each month on the unpaid balance of delinquent taxes (compounded monthly). In addition, the taxpayer may be held liable for all costs incurred by the Tribe in collection of the delinquent taxes, including, but not limited to administrative costs, court costs and attorneys’ fees.

5.02.034 Enforcement of Tax, Interest and Costs in Tribal Court

If a taxpayer fails to pay the tax owed within ninety (90) days of the due date, the Fisheries Manager may enforce collection of the delinquent tax, plus interests and costs in Tribal Court. The Fisheries Manager may request the Court to enter an order for payment and may request enforcement of such judgment through liens against property, forfeiture of property, or any other remedy available pursuant to tribal law.

Appeals

5.02.040 Appeal from Automatic Suspension or Revocation of Commercial Fish Permit

Within thirty (30) days from the automatic suspension or revocation of the commercial fish permit pursuant this Ordinance, a taxpayer may appeal to the Tribal Council. If the Tribal Council determines that a taxpayer’s failure to make timely payment of taxes is due to reasonable cause and circumstances beyond the taxpayer’s control, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the taxpayer may be relieved of the penalties provided for herein. Any taxpayer seeking to be relieved of the penalties shall file with the Tribal Council a statement under penalty of perjury setting forth the facts upon which the taxpayer seeks relief.

Allocation of Tax Revenues

5.02.050 Allocation of Tax Revenues

(a) Fish taxes received by the Skokomish Indian tribe shall be promptly deposited in the Skokomish Fish Tax Account. These taxes shall be allocated and accounted for in accordance with a formula approved by the Tribal Council. Ten percent of the fish tax revenues will be set aside to administer the fish tax program as necessary.

(b) In allocating the fish tax revenues, the Skokomish Tribal Council shall give initial consideration to the allocation set forth below, but may digress from this allocation if the financial needs and interests of the Tribe would be better served by a different allocation formula:

(1) From tax revenues generated from the commercial sale of fish (not including shellfish), $2,000 is to be provided for each Tribal member funeral as appropriate. The remaining tax revenue shall be allocated as follows:

(A) Fifty percent (50%) to the Tribal fisheries program account. Such funds shall be used to cover all aspects of the fisheries program, including the provision of legal services necessary to protect, maintain or enhance the Treaty fishery.

(B) Twenty-five percent (25%) for general Tribal administrative costs.

(C) Seventeen percent (17%) for the provision of general legal services to the Tribe.

(D) Four percent (4%) for community recreation.

(E) Three percent (3%) for lobbying the officials of other governments on behalf of the Tribe.

(F) One percent (1%) for the annual elders' picnic and other special community events.

(2) The tax revenues generated from the commercial sale of shellfish may be used for the provision of legal services necessary to protect, maintain, or enhance the Treaty fisheries and shellfisheries or for the management, or enhancement of Treaty fisheries or in a manner that the Tribal Council may deem necessary for the benefit of the community.

Back to Table of Contents