Colorado River Tribe-Health and Safety Code, Article 2-Liquor, 55242-55244 [E7-19150]

Download as PDF 55242 Federal Register / Vol. 72, No. 188 / Friday, September 28, 2007 / Notices Oak Ridge, TN 37831. Landholding Agency: Energy. Property Number: 41200730006. Status: Excess. Reasons: Contamination. Secured Area. FOR FURTHER INFORMATION CONTACT: Unsuitable Properties Building Utah Myton Comm. Site, Duchesne, UT. Landholding Agency: GSA. Property Number: 54200730016. Status: Surplus. GSA Number: 7–A–UT–524. Reasons: Within 2000 ft. of flammable or explosive material. Virginia Bldg. 2398, Naval Station, Norfolk, VA. Landholding Agency: Navy. Property Number: 77200730021. Status: Excess. Reasons: Secured Area. [FR Doc. E7–18891 Filed 9–27–07; 8:45 am] BILLING CODE 4210–67–P DEPARTMENT OF THE INTERIOR Geological Survey Agency Information Collection Activities: Comment Request AGENCY: U.S. Geological Survey (USGS), Interior. Notice of an extension of an information collection (1028–0068). jlentini on PROD1PC65 with NOTICES ACTION: SUMMARY: To comply with the Paperwork Reduction Act of 1995 (PRA), we are notifying the public that we will submit to OMB an information collection request (ICR) to renew approval of the paperwork requirements for ‘‘Ferrous Metals Surveys, (13 USGS forms).’’ This notice provides the public an opportunity to comment on the paperwork burden of these forms. DATES: Submit written comments by November 27, 2007. ADDRESSES: You may submit comments on this information collection to the Department of the Interior, USGS, via: • E-mail: atravnic@usgs.gov. Use Information Collection Number 1028– 0068 in the subject line. • Fax: (703) 648–7069. Use Information Collection Number 1028– 0068 in the subject line. • Mail or hand-carry comments to the Department of the Interior; USGS Clearance Officer, U.S. Geological Survey, 807 National Center, Reston, VA 20192. Please reference Information Collection 1028–0068 in your comments. VerDate Aug<31>2005 17:12 Sep 27, 2007 Jkt 211001 Scott F. Sibley at (703) 648–4976. Copies of the forms can be obtained at no cost at www.reginfo.gov or by contacting the USGS clearance officer at the phone number listed below. SUPPLEMENTARY INFORMATION: Title: Ferrous Metals Surveys. OMB Control Number: 1028–0068. Form Number: Various (13 forms). Abstract: Respondents supply the U.S. Geological Survey with domestic production and consumption data on ferrous and related metals, some of which are considered strategic and critical. This information will be published as chapters in Minerals Yearbooks, monthly Mineral Industry Surveys, annual Mineral Commodity Summaries, and special publications, for use by Government agencies, industry, education programs, and the general public. We will protect information considered proprietary under the Freedom of Information Act (5 U.S.C. 552) and its implementing regulations (43 CFR Part 2), and under regulations at 30 CFR 250.197, ‘‘Data and information to be made available to the public or for limited inspection.’’ Responses are voluntary. No questions of a ‘‘sensitive’’ nature are asked. We intend to release data collected on these 13 forms only in a summary format that is not company-specific. Frequency: Monthly and Annually. Estimated Number and Description of Respondents: Approximately 1,307 producers and consumers of ferrous and related metals. Respondents are canvassed for one frequency period (e.g., monthly respondents are not canvassed annually). Estimated Number of Responses: 2,979. Annual burden hours: 1,614. Estimated Annual Reporting and Recordkeeping ‘‘Hour’’ Burden: The currently approved ‘‘hour’’ burden for these 13 forms is 1,978 hours. We estimate the public reporting burden averages 10 minutes to 1 hour per response. This includes the time for reviewing instructions, gathering and maintaining data, and completing and reviewing the information. Estimated Reporting and Recordkeeping ‘‘Non-Hour Cost’’ Burden: We have not identified any ‘‘non-hour cost’’ burdens associated with this collection of information. Public Disclosure Statement: The PRA (44 U.S.C. 3501, et seq.) provides that an agency may not conduct or sponsor, and you are not required to respond to, a collection of information unless it displays a currently valid OMB control PO 00000 Frm 00071 Fmt 4703 Sfmt 4703 number. Until OMB approves a collection of information, you are not obligated to respond. Comments: Before submitting an ICR to OMB, PRA section 3506(c)(2)(A) (44 U.S.C. 3501, et seq.) requires each agency ‘‘ * * * to provide notice * * * and otherwise consult with members of the public and affected agencies concerning each proposed collection of information * * * ’’ Agencies must specifically solicit comments to: (a) Evaluate whether the proposed collection of information is necessary for the agency to perform its duties, including whether the information is useful; (b) evaluate the accuracy of the agency’s estimate of the burden of the proposed collection of information; (c) enhance the quality, usefulness, and clarity of the information to be collected; and (d) minimize the burden on the respondents, including the use of automated collection techniques or other forms of information technology. To comply with the public consultation process, we publish this Federal Register notice announcing that we will submit this ICR to OMB for approval. The notice provided the required 60-day public comment period. USGS Information Collection Clearance Officer: Alfred Travnicek, 703–648–7231. Dated: September 21, 2007. John H. DeYoung, Jr., Chief Scientist, Minerals Information Team. [FR Doc. 07–4772 Filed 9–27–07; 8:45 am] BILLING CODE 4311–AM–M DEPARTMENT OF THE INTERIOR Bureau of Indian Affairs Colorado River Tribe-Health and Safety Code, Article 2—Liquor Bureau of Indian Affairs, Interior. ACTION: Notice. AGENCY: SUMMARY: This notice publishes an amendment to the Colorado River Tribal Health and Safety Code, Article 2, Liquor, Chapter 6, Sections 2–601 through 620. The Code regulates and controls the possession, sale and consumption of liquor within the Colorado River Tribe’s Reservation. The land is located on trust land and this Code allows for the possession and sale of alcoholic beverages within Colorado River Tribe’s Reservation. This Code will increase the ability of the tribal government to control the distribution and possession of liquor within their reservation and at the same time will provide an important source of revenue E:\FR\FM\28SEN1.SGM 28SEN1 Federal Register / Vol. 72, No. 188 / Friday, September 28, 2007 / Notices Section 2–602. Definitions. and strengthening of the tribal government and the delivery of tribal services. Effective Date: This Act is effective as of September 28, 2007. DATES: FOR FURTHER INFORMATION CONTACT: Sharlot Johnson, Tribal Government Services Officer, Western Regional Office, Bureau of Indian Affairs, 400 N. 5th Street, Two Arizona Center, 12th Floor, Phoenix, Arizona 85001; Telephone (602) 379–6786; Fax (602) 379–4100; or Elizabeth Colliflower, Office of Tribal Services, 1849 C Street, NW., Mail Stop 4513–MIB, Washington, DC 20240; Telephone (202) 513–7627; Fax (202) 208–5113. Pursuant to the Act of August 15, 1953; Public Law 83–277, 67 Stat. 586, 18 U.S.C. 1161, as interpreted by the Supreme Court in Rice v. Rehner, 463 U.S. 713 (1983), the Secretary of the Interior shall certify and publish in the Federal Register notice of adopted liquor ordinances for the purpose of regulating liquor transactions in Indian country. The Colorado River Tribal Council adopted this amendment to the Colorado River Tribal Health and Safety Code, Article 2, Liquor by Ordinance No. 04–1 on March 12, 2004. This notice is published in accordance with the authority delegated by the Secretary of the Interior to the Assistant Secretary—Indian Affairs. I certify that the Tribal Council duly adopted this amendment to the Colorado River Indian Tribes—Health and Safety Code, Article 2—Liquor on March 12, 2004. SUPPLEMENTARY INFORMATION: Dated: September 21, 2007. Carl J. Artman, Assistant Secretary—Indian Affairs. The amendment to Colorado River Indian Tribes-Health and Safety Code, Article 2—Liquor, Chapter 6, Sections 2–601 through 620 reads as follows: Chapter 6. Bar, Liquor and Package Liquor Privilege Tax jlentini on PROD1PC65 with NOTICES Section 2–601. General Purpose. The Colorado River Indian Tribes have a significant interest in protecting the health, safety and general welfare of its members, the residents within the boundaries of the Reservation and those persons and businesses doing business on and/or visiting the Reservation. The purpose of the bar, liquor and package liquor privilege tax is to regulate and monitor the sale of alcohol within the boundaries of the Reservation and to raise revenues to fund health, safety and general welfare programs and services. VerDate Aug<31>2005 17:12 Sep 27, 2007 Jkt 211001 In addition to the definitions in Section 2–101, for purposes of this Chapter, whenever any of the following words, terms or definitions is used herein, they shall have the meaning ascribed to them in this Chapter: (1) ‘‘Bar’’ means and includes an establishment used, maintained, advertised and held out to the public as a place which serves liquor. (2) ‘‘Department’’ shall mean the Department of Revenue and Finance of the Colorado River Indian Tribes which is responsible for the administration and enforcement of the tax revenue laws of the Tribes and the investigation, examination and audit of tribal finances, departments, offices, officers and employees. (3) ‘‘Director’’ shall mean the Director of the Department of Revenue and Finance of the Colorado River Indian Tribes. (4) ‘‘Packaged liquor at retail’’ means a place of business in which the premises are used for the retail sale of liquor in original package for consumption off the premises where sold. (5) ‘‘Records’’ shall mean any books, papers, documents, memoranda, supporting documents, schedules, attachments, lists, computer records, electronic data, business records, papers, vouchers, accounts and financial statements. (6) ‘‘Return’’ or ‘‘Tax Return’’ shall mean any form, report or document prescribed and approved by the Department for the return of a tax obligation including any supporting schedules, attachments, worksheets and lists. (7) ‘‘Taxes’’ shall include taxes, interest, penalties and costs of collection assessed or imposed pursuant to this Chapter or Title 20: Taxation of the Tribal Code. Section 2–603. Imposition of Tax. There is hereby levied and imposed a tax upon the privilege of receiving a liquor license to sell liquor served or prepared at either a restaurant or bar within the boundaries of the Colorado River Indian Reservation and upon privilege of receiving a liquor license to sell packaged liquor at retail within the boundaries of the Reservation. Section 2–604. Rate of Tax. The tax rate imposed under this Chapter shall be established by the Tribal Council of the Colorado River Indian Tribes and shall be no less than two percent (2%) nor more than ten percent (10%) of the purchase price of PO 00000 Frm 00072 Fmt 4703 Sfmt 4703 55243 the liquor. Until the tax rate is changed by Resolution of the Tribal Council, the current tax rate imposed under this Chapter shall be levied, imposed and collected at the rate of six and six-tenths percent (6.6%) of the purchase price of the liquor. Section 2–605. Tax is Additional Tax. The tax herein levied and imposed shall be in addition to all other taxes and fees. Section 2–606. Exemptions. The provision of liquor by a person or entity not occurring at a place of business held out as a retailer of such liquor is exempt from the provisions of this Chapter. Section 2–607. Liability for Payment. (1) The legal incidence of and liability for payment of said tax shall be on the ‘‘retailer’’. (2) Each retailer within the boundaries of the Reservation, regardless of whether they are licensed under this Article, shall have the duty to collect and account for the tax imposed herein, and shall remit all due and owing taxes from the sale of liquor and/or packaged alcoholic liquor to consumers, whether such payment is by credit or cash, to the Department of Revenue and Finance at the time such payment is due. Section 2–608. Collection of Tax. The invoice, receipt or other statement of payment given to the consumer at the time of payment shall show the amount due under the tax provided herein which shall be stated separately on said invoice, receipt or statement. The retailer shall be liable for the payment of the tax to the Tribes, whether any additional fee is actually collected from the consumer. Section 2–609. Payment of Tax. Payment of the tax shall be made at the time the tax return is due. Section 2–610. Administration. All provisions of Title 20 of the Tribal Code, the Taxation Code, Article I, shall apply to this Chapter. Section 2–611. Tax Identification Number. Upon receipt of an application for a license with the Board pursuant to Chapter 2 of this Article, all retailers intending to conduct business within the boundaries of the Reservation or currently conducting business within the boundaries of the Reservation on the effective date of this Article shall, within thirty (30) days of the effective E:\FR\FM\28SEN1.SGM 28SEN1 55244 Federal Register / Vol. 72, No. 188 / Friday, September 28, 2007 / Notices date of this Article, be assigned a taxpayer identification number by the Department pursuant to Title 20, Section 20–1417. Section 2–612. Filing of Return. All retailers shall pay to the Department of Revenue and Finance all taxes under this Chapter. Each retailer that sells liquor and/or packaged liquor at retail within the boundaries of the Reservation shall file monthly tax returns showing tax receipts received during each monthly period on forms prescribed by the Department. The tax return shall be filed before the last day of the calendar month next succeeding the month for which the tax return is made and shall be accompanied by payment of all taxes due and owing for the month covered by said tax return. Section 2–613. Records. All retailers shall maintain and preserve complete and accurate books, records and accounts showing the gross receipts for sales of liquor and/or packaged liquor at retail and the taxes collected each day and shall make available such books, records and accounts to the Director of the Department of Revenue and Finance for examination for those periods of time prescribed in Article I, Chapter 8 of the Taxation Code. jlentini on PROD1PC65 with NOTICES Section 2–614. Failure to Pay Tax. Taxes that are not remitted to the Department of Revenue and Finance on or before the due date are delinquent. Section 2–615. Violations; Additional Penalties. Any retailer which violates, disobeys, omits, neglects or refuses to comply with, or resists or opposes the enforcement of any of the provisions of this Chapter, may be assessed a penalty of not less than Seventy-Five Dollars ($75.00) nor more than Five Thousand Dollars ($5,000.00) for the first violation, and not less than One Hundred Fifty Dollars ($150.00), nor more than Five Thousand Dollars ($5,000.00) for the second violation, and not less than Three Hundred Dollars ($300.00) nor more than Five Thousand ($5,000.00) for the third violation, and not less than One Thousand Dollars ($1,000.00) nor more than Ten Thousand Dollars ($10,000.00) for the fourth and each subsequent violation, or five (5) times the amount of the tax imposed, if any, whichever is higher, for the second and each subsequent violation. A separate and distinct violation shall be regarded as committed each day said retailer continues any such violation, or permits any such VerDate Aug<31>2005 17:12 Sep 27, 2007 Jkt 211001 violation to exist after notification thereof. The penalties imposed under this Chapter shall be in addition to the tax and in addition to those penalties, if any, imposed under Article I, Chapter 7 of the Taxation Code. Section 2–616. Promulgation of Regulations. The Director shall have the power to promulgate regulations for the enforcement of the provisions of this Chapter and the collection of revenues hereunder. Section 2–617. Amendments. The provisions of this Chapter may be amended at the discretion of the Tribal Council by Ordinance or Resolution. Section 2–618. Failure to Remit; Licensing. Collection and payment of this tax may be enforced by action in any court of competent jurisdiction and failure to account for or pay the tax by retailers of taxable alcoholic liquor shall be cause for revocation of any license of such retailer or applicable to the premises thereof, in addition to any other penalty provided in this Article. Section 2–619. Application to the Tribes. The provisions of this Chapter shall apply to the Tribes including any governmental entity or enterprise of the Tribes. For purposes of this Chapter, the Tribes, including any governmental entity or enterprise of the Tribes, if applicable, shall be considered a ‘‘retailer.’’ Section 2–620. Nondiscrimination. No provision of this Chapter shall be construed as imposing a tax that discriminates on the basis of whether a bar, restaurant, packaged liquor store or similar establishment is owned, managed or operated by a member of the Tribes. [FR Doc. E7–19150 Filed 9–27–07; 8:45 am] BILLING CODE 4310–4J–P DEPARTMENT OF THE INTERIOR Bureau of Land Management [AK–025–07–1610–DQ–089L] Notice of Availability of Kobuk-Seward Peninsula Proposed Resource Management Plan and Final Environmental Impact Statement, AK Bureau of Land Management, Interior. ACTION: Notice of availability. AGENCY: PO 00000 Frm 00073 Fmt 4703 Sfmt 4703 SUMMARY: In accordance with the National Environmental Policy Act of 1969 (NEPA, 42 U.S.C. 4321 et seq.) and the Federal Land Policy and Management Act of 1976 (FLPMA, 43 U.S.C. 1701 et seq.), the Bureau of Land Management (BLM) has prepared a Proposed Resource Management Plan/ Final Environmental Impact Statement (Proposed RMP/Final EIS) for the Kobuk-Seward Peninsula Planning Area in Alaska. DATES: The BLM Planning Regulations state that any person who participated in the planning process, and has an interest that is or may be adversely affected, may protest the BLM’s approval or amendment of an RMP within 30 days of the date that the Environmental Protection Agency publishes its Notice of Availability in the Federal Register. Instructions for filing of protests are described in the Dear Reader letter of the Kobuk-Seward Peninsula Proposed RMP/Final EIS. Please consult BLM’s Planning Regulations (43 CFR 1610.5–2) for further instructions on protests. FOR FURTHER INFORMATION CONTACT: Jeanie Cole, BLM Central Yukon Field Office, 1150 University Avenue, Fairbanks, AK 99709, (907) 474–2340, jeanie_cole@ak.blm.gov. SUPPLEMENTARY INFORMATION: The Kobuk-Seward Peninsula planning area covers approximately 11.9 million acres of BLM-managed land in northwestern Alaska. The Kobuk-Seward Peninsula Proposed RMP/Final EIS focuses on the principles of multiple use and sustained yield as prescribed by section 202 of the Federal Land Policy and Management Act of 1976 (FLPMA). The Proposed RMP/Final EIS considers and analyzes four alternatives, including a No Action and a Preferred Alternative. The alternatives provide for an array of variable levels of commodity production and resource protection and restoration. The Proposed RMP/Final EIS will help the BLM meet its mandate of multiple use and sustained yield. The alternatives were developed based on public scoping and participation, and the requirements of the BLM’s Land Use Planning Handbook (H–1601–1). The public involvement and collaboration process included 9 public scoping meetings, 12 public meetings on the Draft RMP/EIS, and meetings with other interested parties. Four primary issues were raised and addressed through this planning process. (1) Recreation, including how the BLM should manage recreation to provide and maintain a diversity of experiences on BLM-managed public lands while protecting subsistence E:\FR\FM\28SEN1.SGM 28SEN1

Agencies

[Federal Register Volume 72, Number 188 (Friday, September 28, 2007)]
[Notices]
[Pages 55242-55244]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E7-19150]


-----------------------------------------------------------------------

DEPARTMENT OF THE INTERIOR

Bureau of Indian Affairs


Colorado River Tribe-Health and Safety Code, Article 2--Liquor

AGENCY: Bureau of Indian Affairs, Interior.

ACTION: Notice.

-----------------------------------------------------------------------

SUMMARY: This notice publishes an amendment to the Colorado River 
Tribal Health and Safety Code, Article 2, Liquor, Chapter 6, Sections 
2-601 through 620. The Code regulates and controls the possession, sale 
and consumption of liquor within the Colorado River Tribe's 
Reservation. The land is located on trust land and this Code allows for 
the possession and sale of alcoholic beverages within Colorado River 
Tribe's Reservation. This Code will increase the ability of the tribal 
government to control the distribution and possession of liquor within 
their reservation and at the same time will provide an important source 
of revenue

[[Page 55243]]

and strengthening of the tribal government and the delivery of tribal 
services.

DATES: Effective Date: This Act is effective as of September 28, 2007.

FOR FURTHER INFORMATION CONTACT: Sharlot Johnson, Tribal Government 
Services Officer, Western Regional Office, Bureau of Indian Affairs, 
400 N. 5th Street, Two Arizona Center, 12th Floor, Phoenix, Arizona 
85001; Telephone (602) 379-6786; Fax (602) 379-4100; or Elizabeth 
Colliflower, Office of Tribal Services, 1849 C Street, NW., Mail Stop 
4513-MIB, Washington, DC 20240; Telephone (202) 513-7627; Fax (202) 
208-5113.

SUPPLEMENTARY INFORMATION: Pursuant to the Act of August 15, 1953; 
Public Law 83-277, 67 Stat. 586, 18 U.S.C. 1161, as interpreted by the 
Supreme Court in Rice v. Rehner, 463 U.S. 713 (1983), the Secretary of 
the Interior shall certify and publish in the Federal Register notice 
of adopted liquor ordinances for the purpose of regulating liquor 
transactions in Indian country. The Colorado River Tribal Council 
adopted this amendment to the Colorado River Tribal Health and Safety 
Code, Article 2, Liquor by Ordinance No. 04-1 on March 12, 2004.
    This notice is published in accordance with the authority delegated 
by the Secretary of the Interior to the Assistant Secretary--Indian 
Affairs. I certify that the Tribal Council duly adopted this amendment 
to the Colorado River Indian Tribes--Health and Safety Code, Article 
2--Liquor on March 12, 2004.

    Dated: September 21, 2007.
Carl J. Artman,
Assistant Secretary--Indian Affairs.

    The amendment to Colorado River Indian Tribes-Health and Safety 
Code, Article 2--Liquor, Chapter 6, Sections 2-601 through 620 reads as 
follows:

Chapter 6. Bar, Liquor and Package Liquor Privilege Tax

Section 2-601. General Purpose.

    The Colorado River Indian Tribes have a significant interest in 
protecting the health, safety and general welfare of its members, the 
residents within the boundaries of the Reservation and those persons 
and businesses doing business on and/or visiting the Reservation. The 
purpose of the bar, liquor and package liquor privilege tax is to 
regulate and monitor the sale of alcohol within the boundaries of the 
Reservation and to raise revenues to fund health, safety and general 
welfare programs and services.

Section 2-602. Definitions.

    In addition to the definitions in Section 2-101, for purposes of 
this Chapter, whenever any of the following words, terms or definitions 
is used herein, they shall have the meaning ascribed to them in this 
Chapter:
    (1) ``Bar'' means and includes an establishment used, maintained, 
advertised and held out to the public as a place which serves liquor.
    (2) ``Department'' shall mean the Department of Revenue and Finance 
of the Colorado River Indian Tribes which is responsible for the 
administration and enforcement of the tax revenue laws of the Tribes 
and the investigation, examination and audit of tribal finances, 
departments, offices, officers and employees.
    (3) ``Director'' shall mean the Director of the Department of 
Revenue and Finance of the Colorado River Indian Tribes.
    (4) ``Packaged liquor at retail'' means a place of business in 
which the premises are used for the retail sale of liquor in original 
package for consumption off the premises where sold.
    (5) ``Records'' shall mean any books, papers, documents, memoranda, 
supporting documents, schedules, attachments, lists, computer records, 
electronic data, business records, papers, vouchers, accounts and 
financial statements.
    (6) ``Return'' or ``Tax Return'' shall mean any form, report or 
document prescribed and approved by the Department for the return of a 
tax obligation including any supporting schedules, attachments, 
worksheets and lists.
    (7) ``Taxes'' shall include taxes, interest, penalties and costs of 
collection assessed or imposed pursuant to this Chapter or Title 20: 
Taxation of the Tribal Code.

Section 2-603. Imposition of Tax.

    There is hereby levied and imposed a tax upon the privilege of 
receiving a liquor license to sell liquor served or prepared at either 
a restaurant or bar within the boundaries of the Colorado River Indian 
Reservation and upon privilege of receiving a liquor license to sell 
packaged liquor at retail within the boundaries of the Reservation.

Section 2-604. Rate of Tax.

    The tax rate imposed under this Chapter shall be established by the 
Tribal Council of the Colorado River Indian Tribes and shall be no less 
than two percent (2%) nor more than ten percent (10%) of the purchase 
price of the liquor. Until the tax rate is changed by Resolution of the 
Tribal Council, the current tax rate imposed under this Chapter shall 
be levied, imposed and collected at the rate of six and six-tenths 
percent (6.6%) of the purchase price of the liquor.

Section 2-605. Tax is Additional Tax.

    The tax herein levied and imposed shall be in addition to all other 
taxes and fees.

Section 2-606. Exemptions.

    The provision of liquor by a person or entity not occurring at a 
place of business held out as a retailer of such liquor is exempt from 
the provisions of this Chapter.

Section 2-607. Liability for Payment.

    (1) The legal incidence of and liability for payment of said tax 
shall be on the ``retailer''.
    (2) Each retailer within the boundaries of the Reservation, 
regardless of whether they are licensed under this Article, shall have 
the duty to collect and account for the tax imposed herein, and shall 
remit all due and owing taxes from the sale of liquor and/or packaged 
alcoholic liquor to consumers, whether such payment is by credit or 
cash, to the Department of Revenue and Finance at the time such payment 
is due.

Section 2-608. Collection of Tax.

    The invoice, receipt or other statement of payment given to the 
consumer at the time of payment shall show the amount due under the tax 
provided herein which shall be stated separately on said invoice, 
receipt or statement. The retailer shall be liable for the payment of 
the tax to the Tribes, whether any additional fee is actually collected 
from the consumer.

Section 2-609. Payment of Tax.

    Payment of the tax shall be made at the time the tax return is due.

Section 2-610. Administration.

    All provisions of Title 20 of the Tribal Code, the Taxation Code, 
Article I, shall apply to this Chapter.

Section 2-611. Tax Identification Number.

    Upon receipt of an application for a license with the Board 
pursuant to Chapter 2 of this Article, all retailers intending to 
conduct business within the boundaries of the Reservation or currently 
conducting business within the boundaries of the Reservation on the 
effective date of this Article shall, within thirty (30) days of the 
effective

[[Page 55244]]

date of this Article, be assigned a taxpayer identification number by 
the Department pursuant to Title 20, Section 20-1417.

Section 2-612. Filing of Return.

    All retailers shall pay to the Department of Revenue and Finance 
all taxes under this Chapter. Each retailer that sells liquor and/or 
packaged liquor at retail within the boundaries of the Reservation 
shall file monthly tax returns showing tax receipts received during 
each monthly period on forms prescribed by the Department. The tax 
return shall be filed before the last day of the calendar month next 
succeeding the month for which the tax return is made and shall be 
accompanied by payment of all taxes due and owing for the month covered 
by said tax return.

Section 2-613. Records.

    All retailers shall maintain and preserve complete and accurate 
books, records and accounts showing the gross receipts for sales of 
liquor and/or packaged liquor at retail and the taxes collected each 
day and shall make available such books, records and accounts to the 
Director of the Department of Revenue and Finance for examination for 
those periods of time prescribed in Article I, Chapter 8 of the 
Taxation Code.

Section 2-614. Failure to Pay Tax.

    Taxes that are not remitted to the Department of Revenue and 
Finance on or before the due date are delinquent.

Section 2-615. Violations; Additional Penalties.

    Any retailer which violates, disobeys, omits, neglects or refuses 
to comply with, or resists or opposes the enforcement of any of the 
provisions of this Chapter, may be assessed a penalty of not less than 
Seventy-Five Dollars ($75.00) nor more than Five Thousand Dollars 
($5,000.00) for the first violation, and not less than One Hundred 
Fifty Dollars ($150.00), nor more than Five Thousand Dollars 
($5,000.00) for the second violation, and not less than Three Hundred 
Dollars ($300.00) nor more than Five Thousand ($5,000.00) for the third 
violation, and not less than One Thousand Dollars ($1,000.00) nor more 
than Ten Thousand Dollars ($10,000.00) for the fourth and each 
subsequent violation, or five (5) times the amount of the tax imposed, 
if any, whichever is higher, for the second and each subsequent 
violation. A separate and distinct violation shall be regarded as 
committed each day said retailer continues any such violation, or 
permits any such violation to exist after notification thereof. The 
penalties imposed under this Chapter shall be in addition to the tax 
and in addition to those penalties, if any, imposed under Article I, 
Chapter 7 of the Taxation Code.

Section 2-616. Promulgation of Regulations.

    The Director shall have the power to promulgate regulations for the 
enforcement of the provisions of this Chapter and the collection of 
revenues hereunder.

Section 2-617. Amendments.

    The provisions of this Chapter may be amended at the discretion of 
the Tribal Council by Ordinance or Resolution.

Section 2-618. Failure to Remit; Licensing.

    Collection and payment of this tax may be enforced by action in any 
court of competent jurisdiction and failure to account for or pay the 
tax by retailers of taxable alcoholic liquor shall be cause for 
revocation of any license of such retailer or applicable to the 
premises thereof, in addition to any other penalty provided in this 
Article.

Section 2-619. Application to the Tribes.

    The provisions of this Chapter shall apply to the Tribes including 
any governmental entity or enterprise of the Tribes. For purposes of 
this Chapter, the Tribes, including any governmental entity or 
enterprise of the Tribes, if applicable, shall be considered a 
``retailer.''

Section 2-620. Nondiscrimination.

    No provision of this Chapter shall be construed as imposing a tax 
that discriminates on the basis of whether a bar, restaurant, packaged 
liquor store or similar establishment is owned, managed or operated by 
a member of the Tribes.

[FR Doc. E7-19150 Filed 9-27-07; 8:45 am]
BILLING CODE 4310-4J-P