Chapter 12.45
BUSINESS AND OCCUPATION TAX ON RETAILERS

Sections:

12.45.010    Imposition.

12.45.020    Rate of tax.

12.45.030    Exemptions.

12.45.040    Tax sharing compact – Credit.

12.45.050    Definitions.

12.45.010 Imposition.

This chapter imposes and levies upon every person a tax for the act or privilege of engaging in retail sales business activities within the Tulalip Indian Reservation and within the taxing jurisdiction of the Tulalip Tribes. Such tax shall be measured by the application of rates against the value of gross proceeds of sales of the business. [Res. 2021-512].

12.45.020 Rate of tax.

The rate of the tax imposed by this chapter shall be as follows: upon every person engaging within the Tulalip Indian Reservation in the business of making sales at retail, the amount of tax with respect to such business is equal to the gross proceeds of sales of the business multiplied by the rate of 0.471 percent. [Res. 2021-512].

12.45.030 Exemptions.

(1) The exemptions provided under Washington State law to retail business and occupation tax shall be applicable to entities subject to the Tribal retail business and occupation tax.

(2) The retailer business and occupation tax shall not apply to businesses owned and operated by Tulalip Tribes or Tulalip tribal member businesses. [Res. 2021-512].

12.45.040 Tax sharing compact – Credit.

Retail businesses subject to taxes under this chapter shall receive a credit in an amount equal to the retail business and occupation taxes aid to the State of Washington where such taxes are subject to a tribal-state tax sharing compact to avoid dual taxation of business and the Tribes has agreed to the state administering and collecting the retail B&O tax and remitting 100 percent of the taxes to the Tulalip Tribes in conformity with the compact. [Res. 2021-512].

12.45.050 Definitions.

“Business” means any person engaged in trade or commerce, whether for profit or not, wholly or in part within the boundaries of the Tulalip Reservation.

“Gross proceeds of sales” means the value proceeding or accruing from the sale of tangible personal property and/or for services rendered, without any deduction on account of the cost of property sold, the cost of materials used, labor costs, interest, discount paid, delivery costs, taxes, or any other expense whatsoever paid or accrued and without any deduction on account of losses.

“Person” means an individual or organization whether it be a sole proprietorship, partnership, joint venture, trust, estate, unincorporated association, corporation, or any part or division of any of the foregoing, and an individual or group of individuals. [Res. 2021-512].