4.30.120 Motor Vehicle Fuel Tax.
(1) Definitions. For purposes of this section, the following definitions shall apply:
(a) “Ingredients” means and includes detergents and other additives which render fuel suitable for use in a motor vehicle.
(b) “Motor vehicle fuel” includes all fuels normally sold for use in a motor vehicle, including gasoline and diesel products.
(2) Fuel Manufacturing and Sales. The Samish Indian Nation, by and through SAMCOR, Inc., is the sole entity authorized to engage in fuel manufacturing in Samish Indian Country and to make sales of the resulting products or of imported motor vehicle fuel to the ultimate consumer from a location within Samish Indian Country.
(3) Tax Imposed Upon Motor Vehicle Fuel Sales.
(a) Tribal Fuel Tax. Effective immediately, the Tribal Council shall impose taxes, as provided in this section, on all sales by Tribal retailers of motor vehicle fuel within Samish Indian Country. The Tribal fuel tax rate shall be set annually by regulation.
(b) Exemption From Tax. Sales of motor vehicle fuel to Samish citizens for personal use shall be exempt from the Tribal fuel tax.
(c) Permitted Fuel Sales. Tribal retailers are the only retail businesses authorized to sell motor vehicle fuel within Samish Indian Country.
(4) Tax Imposed Upon Import of Motor Vehicle Fuel.
(a) Tribal Fuel Import Tax. There is imposed and shall be assessed a tax upon the import of motor vehicle fuel into Samish Indian Country for the purpose of being sold to the ultimate consumer from a location within Samish Indian Country. The Tribal fuel import tax rate shall be determined annually by regulation.
(b) Exemption From Tax. The Tribal fuel import tax shall not apply where the Tribe has entered into a contract providing that motor vehicle fuel imported pursuant to the contract will not be taxed.
(5) Tax Imposed Upon Import of Motor Vehicle Fuel Ingredients.
(a) Tribal Fuel Ingredient Import Tax. There is imposed and shall be assessed a tax on the import of ingredients for manufacturing motor vehicle fuel into Samish Indian Country. The Tribal fuel ingredient import tax rate shall be determined annually by regulation.
(b) Exemption From Tax. The Tribal fuel ingredient import tax shall not apply where the Tribe has entered into a contract providing that motor vehicle fuel ingredients imported pursuant to the contract will not be taxed.
(6) Collection and Remittance of Taxes.
(a) Tribal Fuel Tax.
(i) Collection. Any person licensed by the Tribe and engaged in the sale of fuel pursuant to Samish Tribal law shall pass on to the retail customer the Tribal fuel tax by including it in the retail price of fuel.
(ii) Remittance. Every person engaged in retail sales of motor vehicle fuel within Samish Indian Country who is liable for collecting the Tribal Fuel Tax shall remit those taxes to the Tribe on a quarterly basis.
(iii) Taxpayer Records. Such persons shall also maintain accurate written records of the purchase and retail sales of motor vehicle fuel, and shall make those records available for inspection by the Tribal Finance Officer and/or third-party auditor retained by the Tribe. Records shall be maintained for no less than three years after the audit.
(b) Tribal Fuel Import Tax and Tribal Fuel Ingredient Import Tax.
(i) Collection. Any person licensed by the Tribe and engaged in receiving motor vehicle fuel or its ingredients which have been imported into Samish Indian Country shall be responsible for collecting the Tribal fuel import tax or Tribal fuel ingredient import tax, as applicable, from the person who imported it. Where an importer has failed to pay to the receiver the taxes imposed by this section and the receiver has not paid the amount of the tax to the Tribe, the Tribe may, in its discretion, proceed directly against the importer for collection of the taxes. The receiver remains liable, however.
(ii) Remittance. Every person engaged in receiving imported motor vehicle fuel or its ingredients within Samish Indian Country shall remit the applicable taxes to the Tribe on a quarterly basis.
(iii) Taxpayer Records. Receivers shall also maintain accurate written records of the purchase and delivery of imported motor vehicle fuel or its ingredients, and shall make those records available for inspection by the Tribal Finance Officer and/or third-party auditor retained by the Tribe. Records shall be maintained for no less than three years after the audit. [Res. 2023-10-018 §§ 1, 2, 2023; Res. 2021-07-011 § 2, 2021.]