4.30.100 Alcohol Tax.
(1) Definitions. For purposes of this section, the following words or phrases shall have the same meaning set forth in STC § 16.002(a): Alcohol, alcoholic beverage, beer, liquor, liquor store, malt liquor, package, public place, sale and sell, spirits, wine.
(2) Tax Imposed Upon Sale of Beer and Wine.
(a) Tribal Beer and Wine Tax. There is imposed and shall be collected a tax upon each sale of beer or wine in the original package to a consumer. The Tribal beer and wine tax rate shall be set annually by regulation.
(3) Tax Imposed Upon Spirits Sold in Original Containers.
(a) Tribal Spirits Tax. There is levied and collected a tax upon each sale of spirits in the original package to a consumer. The Tribal spirits tax rate shall be set annually by regulation.
(4) Tax Imposed Upon Sale to Person Authorized to Sell Spirits by the Drink.
(a) Tribal Spirits by the Drink Tax. There is levied and collected a tax upon each sale of spirits to a person authorized to sell spirits by the drink. The Tribal spirits by the drink tax rate shall be set annually by regulation.
(5) Exemption From Taxes. Sales to Samish citizens of beer and wine, spirits sold in original containers, and spirits by the drink shall be exempt from the taxes imposed under this section; provided, that both the buyer and the retailer must follow all other provisions of this section and Samish Tribal law, including the Samish Indian Nation Liquor Control Ordinance, STC § 16.001 et seq.
(6) Collection and Remittance of Taxes.
(a) Collection. The taxes imposed under this section must be paid by the buyer to the retailer, and each retailer must collect from the buyer the full amount of the taxes payable in respect to each taxable sale under this section. Where a buyer has failed to pay to the retailer the taxes imposed by this section and the retailer has not paid the amount of the tax to the Tribe, the Tribe may, in its discretion, proceed directly against the buyer for collection of the taxes. The retailer remains liable, however.
(b) Remittance. Consistent with STC § 16.033 within the Samish Indian Nation Liquor Control Ordinance, all taxes for the sale of alcoholic beverages within Samish Indian Country are due within 30 days of the end of the calendar quarter for which the taxes are due.
(c) Taxpayer Records. The retailer shall maintain accurate written records of the retail sales, and shall make such records available for inspection by the Tribe’s Treasurer and/or third-party auditor retained by the Tribe. Records shall be maintained for no less than three years after the audit.
(7) Use of Tax Revenue. Consistent with STC § 16.036, revenue from Tribal taxes on alcoholic beverages shall be expended for administrative costs incurred in the enforcement of the Liquor Control Ordinance, STC § 16.001 et seq. Excess funds shall be subject to appropriation by the Tribal Council for essential government and social services, including under the Samish Indian Nation Enterprise Revenue Allocation Policy. [Res. 2023-10-018 §§ 1, 2, 2023; Res. 2021-07-011 § 2, 2021.]