(1) The Tribal Council of the Samish Indian Nation has the inherent sovereign and constitutional power to control and manage the economic affairs of the Tribe, including to tax all commerce within the jurisdiction of the Tribe. This chapter is enacted pursuant to the authority provided by Article VI, Section 2 of the Samish Constitution.

(2) It is declared that the taxation of commerce within Samish Indian Country is vital to the economic security, political integrity, and general health and welfare of the Tribe and its citizens. Therefore, to protect these interests of the Tribe, the Tribal Council adopts this taxation ordinance.

(3) The conduct of business within Samish Indian Country constitutes a consensual relationship between the Samish Indian Nation and any person or entity conducting business pursuant to this chapter.

(4) All persons or entities which conduct business within Samish Indian Country shall in doing so expressly consent to the full jurisdiction of the Tribe. By conducting business within Samish Indian Country that is subject to taxation by the Tribe, such persons and entities, including an entity’s licensee, company, officers and board of directors, voluntarily consent to the jurisdiction of the Samish Indian Nation and the Samish Tribal Court for all matters and disputes arising out of their conduct of business within Samish Indian Country.

(5) The Tribal Council hereby expressly delegates to the Tribe’s Finance Department, including the Tribal Tax Officer, the authority necessary to carry out the provisions of this chapter, including but not limited to the authority to establish forms required under this chapter, to administer such forms and to maintain a storage system for such completed forms and associated documents; the authority to recommend Tribal tax rates on an annual basis, subject to approval by the Tribal Council, as required by this chapter; the authority to assess and collect taxes pursuant to this chapter; the authority to impose and collect fines and fees pursuant to this chapter; the authority to hire a third-party auditor pursuant to this chapter; and any other actions necessary to fulfill the purposes of this chapter. [Res. 2023-10-018 §§ 1, 2, 2023; Res. 2021-07-011 § 2, 2021.]