4.30.050 Definitions.
For purposes of this chapter, the following definitions shall apply:
(1) “Buyer” means, without limiting the scope hereof, every person who receives goods or services from a retailer in exchange for a promise to deliver to the retailer, or for the actual delivery to the retailer, of money or other goods or services of value to the retailer.
(2) “Essential government services” means services provided by the Tribe including, but not limited to, administration, public facilities, fire, court, police, health, education, elder care, social services, sewer, water, environmental and land use, transportation, utility services, community development and economic development.
(3) “Finance Department” means and refers to the Finance Department of the Samish Indian Nation.
(4) “Goods” means all tangible or movable personal property produced, processed or sold within Samish Indian Country.
(5) “Gross receipts” means the value proceeding or accruing from the sales of tangible personal property and/or for services rendered within Samish Indian Country, without any deduction on account of the cost of property sold, the cost of materials used, labor costs, interest, discount paid, delivery cost, taxes, or any other expense whatsoever paid or accrued and without any deduction on account of losses.
(6) “Person” means any natural person, corporation, unincorporated association, general or limited partnership, limited liability company, receiver, assignee, trustee in bankruptcy, trust, estate, firm, co-partnership, joint venture, club, company, joint stock company, business trust, Tribal, State or local government or any agency thereof, private or municipal corporation, association, society or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise, or any other legal entity.
(7) “Retail customer” means any person who purchases goods or services within Samish Indian Country.
(8) “Retail selling price” or “selling price” means the ordinary, customary, or usual price paid by the consumer for the sale of goods or services and shall include mandatory additions to the price whether labeled service charges, tips, gratuities or otherwise. Such price does not include the applicable Tribal tax, tips or gratuities which are clearly voluntary, or cash discounts taken at the time of the transaction. “Retail selling price” or “selling price” shall also include the following:
(a) The total room rental cost, including any fees to rent the room and the cost of the prepared foods or beverages, when:
(i) The primary purpose of the room rental is the service of prepared food and beverages (e.g., banquets or dinners); or
(ii) The establishment provides the prepared food or beverage.
(b) The separately listed cost for service of prepared foods or beverages by the establishment when the primary purpose of the room rental is other than serving prepared food or beverages (e.g., conferences or meetings).
(c) The cost a caterer or catering service charges its customers when a room is rented by a third party.
(d) The total cost to rent a room when a single price is charged that includes the service of prepared food and beverages regardless of whether the cost is listed separately.
(e) The total admission costs charged by an establishment for entertaining or recreation if admission includes any amount for prepared foods or beverages.
(9) “Retailer” means any person or persons, including entities owned or operated by the Samish Indian Nation, conducting business within Samish Indian Country so as to entitle such person or persons to all or a portion of the net receipts from the sale thereof. “Retailer” includes but is not limited to any business that sells prepared food items for immediate consumption, cigarettes, tobacco products, or vapor products.
(10) “Sale” means any provision of services or the transfer of ownership of, title to, or possession of property for a valuable consideration and includes any activity classified as a retail sale.
(a) “Sale” includes renting or leasing, conditional sales contracts, and any contract under which possession of the property is given to the buyer but title is retained by the vendor as security for the payment of the selling price.
(b) A retail sale consisting solely of the sale of tangible personal property shall be deemed to have occurred at the retail outlet at or from which delivery is made to the consumer.
(c) A retail sale consisting essentially of the performance of personal, business or professional services shall be deemed to have occurred at the place at which such services were primarily performed.
(11) “Services” means all services performed within Samish Indian Country.
(12) “State” means the State of Washington.
(13) “Tax” or “taxes” means a tax and any interest, penalty, or costs imposed by or assessed under this chapter.
(14) “Tax Officer” means the individual or individuals within the Samish Indian Nation Finance Department with authority delegated by the Tribal Council to administer this chapter.
(15) “Taxpayer” means any person who is liable for taxes imposed or assessed.
(16) “Tribal business” means a commercial or industrial enterprise that is wholly owned by the Samish Indian Nation, including SAMCOR, Inc. and its subsidiaries.
(17) “Tribal citizen business” means a commercial or industrial enterprise that is owned in whole or in part by a citizen of the Samish Indian Nation, that is not wholly owned by the Samish Indian Nation, and that is providing services or wholesale or retail goods in Samish Indian Country.
(18) “ Tribal retailer” means a retailer wholly owned by the Samish Indian Nation or owned and/or operated by one of its branches or agencies and located in Samish Indian Country. “Tribal retailer” includes retailers wholly owned and/or operated by SAMCOR, Inc. and its subsidiaries.
(19) “Tribal wholesaler” means an entity wholly owned by the Samish Indian Nation that purchases, sells or distributes goods for the purpose of resale only, including those wholly owned by SAMCOR, Inc. and its subsidiaries.
(20) “Tribe” means and includes the Samish Indian Nation and all arms, entities, agencies and subsidiaries of the Samish Indian Nation. [Res. 2023-10-018 §§ 1, 2, 2023; Res. 2021-07-011 § 2, 2021.]