Hoopa Valley Tribal Code

the Hoopa Valley Tribe adopted a Constitution and Bylaws on June 20, 1972, approved by the Commissioner of Indian Affairs on August 18, 1972, subsequently ratified and confirmed by Congress on October 31, 1988, § 8, PL 100-580 [1988];

the Tribal Council has the power to administer Tribal property [§ 1. a, Art. IX, Hoopa Valley Tribe Constitution], to collect funds within the control of the Tribe [§ 1. c, Art. IX, Hoopa Valley Tribe Constitution], to provide assessments or license fees on non-members doing business or obtaining special privileges within the reservation [§ 1. f. 1, Art. IX, Hoopa Valley Tribe Constitution], to promulgate and enforce assessments or license fees on members exercising special privileges or profiting from the general resources of the reservation [§ 1. f. 2, Art. IX, Hoopa Valley Tribe Constitution], to promulgate and enforce ordinances governing the conduct of enrolled members of the Hoopa Valley Tribe [§ 1. k, Art. IX, Hoopa Valley Tribe Constitution], to safeguard and promote the peace, safety, and general welfare of enrolled members of the Hoopa Valley Tribe by regulating the conduct of trade and the use and disposition of property upon the reservation and thereby directly affecting nonmembers of the Tribe [§ 1. l, Art. IX, Hoopa Valley Tribe Constitution], to establish a Tribal Court [§ 1. m, Art. IX, Hoopa Valley Tribe Constitution] and to create subordinate bodies for the operation of economic enterprises to benefit the Tribe [§ 1. p, Art. IX, Hoopa Valley Tribe Constitution];

the Hoopa Valley Tribe, on its own initiative and carrying out comprehensive federal trust obligations by reason of a self-governance compact between the Hoopa Valley Tribe and the United States of America, has endeavored to construct health care facilities, residential housing, governmental offices, roads and similar infrastructure construction projects;

the Hoopa Valley Tribe, through its Credit Office, has offered tribal and federally financed loans, loan guarantees and similar credit instruments to assure that residential and business construction occurs on the Hoopa Valley Indian Reservation;

the regulation and taxation of construction contractors and subcontractors furthers the paramount intent of Tribal government to make the Hoopa Valley Indian Reservation a safe, healthy and civil place to live, do business and travel to; and

the Hoopa Valley Tribe provides significant services to construction contractors and subcontractors operating on or near the Hoopa Valley Indian Reservation, including without limitation fire suppression, public safety, clean water and dispute resolutions; and

that this Construction Tax Ordinance supersedes inconsistent conflicting provisions of the Hoopa Valley Tribal Code, Tribal charters and any other Tribal Council ordinances, resolutions or actions whatever.

Title -this ordinance shall be known as the Hoopa Valley Tribe Construction Tax Ordinance.

Collection -the Tribal Chief Fiscal Officer shall be responsible, on behalf of the Tax Commission, for collecting the Tribal construction tax; in the instance of construction contracts between construction contractors and the Hoopa Valley Tribe, or components and instrumentalities thereof, the Tax Commission shall collect the Tribal construction tax by retaining an equivalent amount of the contract payment; in the instance of private construction contracts, construction contractors shall pay to the Tax Commission the Tribal construction tax quarterly;

Floor -the Tribal construction tax shall not apply to construction contracts in a total amount -labor and materials -less than $150,000;

Records -the Tax Commission shall keep records in a secure and highly confidential setting consistent with the privacy of taxpayers, but mindful of the accountability of the Tax Commission to enrolled members of the Hoopa Valley Tribe; taxpayers can access their own records, the Tribal Council, the Chief Fiscal Officer, the Tribal Treasurer and independent auditors can access Tax Commission records;

Reporting -the Tax Commission shall issue a public quarterly report presenting an accurate and comprehensive fiscal statement pertaining to the Tribal construction tax, accompanied by identification of weaknesses and plans to address said weaknesses;

Standard Forms -the Tax Commission shall from time to time issue standard forms to secure compliance with the Construction Tax Ordinance; including but not limited to:

• Taxpayer Information Disclosure
  
• Notice of Assessment
  
• Delinquency Notice
  
• Dispute Hearing Notice
  
• Tax Exemption Certificate
  
• Standard Tribal Construction Contract Language
  
• Supply Delivery and Ownership Transfer Statement
  

Failure to File -failure to timely file required returns or other forms shall result in a further assessment of 10% of the Tribal construction tax due;

Effective Date -the Tribal Council reaffirms that this Construction Tax Ordinance took effect on August 22, 1995 and applies to construction occurring thenafter; this Tribal construction tax shall remain in effect indefinitely;

Transmission to Secretary of Interior -in conformance with § 16. b, Article II of the Self-Governance Compact between the Hoopa Valley Tribe and the United States of America, this Tribal Construction Tax shall be transmitted by the Chairman to the Secretary of the Interior.

I, the undersigned, as Chairman of the Hoopa Valley Tribal Council, do hereby certify that the Hoopa Valley Tribal Council is composed of eight (8) members of which six (6) were present, constituting a quorum by regular meeting thereof; duly and regularly called, noticed, convened and adopted by a vote of five (5) in favor, none (0) opposed and none (0) abstaining, the Chairman not voting, and that said Ordinance has not been rescinded, amended or modified in any way.

Dated this 9th day of November, 1995.

_____________________________
Dale Risling, Sr., Chairman
Hoopa Valley Tribal Council

Attest:__________________________
Darcy Baldy, Executive Secretary
Hoopa Valley Tribal Council