(1) The purpose of this chapter is to regulate the conduct of business within Samish Indian Country through taxation of sales and other business activities in order to protect the economic security, health, safety and welfare of the Samish Indian Nation and its citizens, and of residents and other persons present within Samish Indian Country by requiring the payment of taxes on all non-exempt conduct of business within Samish Indian Country.

(2) The Tribal Council finds that tax revenue is essential for the Tribe’s ability to provide governmental services and to finance government operations, education and economic development for the health, safety, welfare and economic security of the Tribe, its citizens, and those who work on, live on and visit its lands and facilities. The taxes levied herein shall be in addition to any license fee imposed or levied under any other law or ordinance of the Samish Indian Nation, and any taxes or fees that may be validly assessed or imposed by any other jurisdiction.

(3) As a matter of policy, the Tribal Council does not wish to derive tax revenue from sales to the Tribe’s citizens and hereby exempts Samish citizens from certain taxes set forth in this chapter; provided, that Samish citizens must still follow all other provisions of this chapter and of Samish Tribal law. [Res. 2023-10-018 §§ 1, 2, 2023; Res. 2021-07-011 § 2, 2021.]