Colorado River Tribe-Health and Safety Code, Article 2-Liquor, 55242-55244 [E7-19150]
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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:
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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
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Clearance Officer, U.S. Geological
Survey, 807 National Center, Reston, VA
20192. Please reference Information
Collection 1028–0068 in your
comments.
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17:12 Sep 27, 2007
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Scott F. Sibley at (703) 648–4976.
Copies of the forms can be obtained at
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contacting the USGS clearance officer at
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SUPPLEMENTARY INFORMATION:
Title: Ferrous Metals Surveys.
OMB Control Number: 1028–0068.
Form Number: Various (13 forms).
Abstract: Respondents supply the
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production and consumption data on
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Frequency: Monthly and Annually.
Estimated Number and Description of
Respondents: Approximately 1,307
producers and consumers of ferrous and
related metals. Respondents are
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(e.g., monthly respondents are not
canvassed annually).
Estimated Number of Responses:
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To comply with the public
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USGS Information Collection
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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
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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
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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
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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
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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:
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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
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]]>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
