CHAPTER 10-4
BUSINESS GROSS REVENUE TAX

10-4-1. Title and Purpose

(A)    Title. The tax imposed by this Chapter shall be cited as the “Business Gross Revenue Tax.”

(B)    Purpose. The purpose of the Gross Revenue Tax is to generate revenue for the Prairie Band Potawatomi Nation (“Nation”) by imposing a gross revenue tax on the privilege of Engaging in Business within the Nation’s jurisdiction.

(Enacted by PBP TC No. 2025-290, September 11, 2025)

10-4-2. Definitions.

(A)    “Tribal Gross Revenue” shall mean the Gross Revenue of a Business Entity from Engaging in Business within the Prairie Band Potawatomi Nation’s jurisdiction, as adjusted by any allowance, credit, or other provisions of this Code.

(B)    “Business” means any activity engaged in by any person, or caused to be engaged in by any person, with the object of gain, benefit or advantage, either directly or indirectly.

(C)    “Business Entity” Except as otherwise provided in herein, “Business Entity” means a corporation, partnership, proprietorship, limited-liability company, business association, joint venture, limited-liability partnership, business trust, professional association, joint stock company, holding company and any other person Engaged in Business.

(1)    “Business Entity” does not include:

(a)    A governmental entity.

(b)    A nonprofit religious, charitable, fraternal or other organization that qualifies as a tax-exempt organization pursuant to 26 U.S.C. § 501(c).

(D)    “Business Gross Revenue Tax” means the tax required to be paid pursuant to this Chapter.

(E)    “Engaging in Business” or “Engaged in Business” is carrying on or causing to be carried on any commercial activity involving the exchange of money or other valuable consideration for goods or services.

(F)    “Governmental entity” means:

(1)    The United States and any of its unincorporated agencies and instrumentalities.

(2)    Any incorporated agency or instrumentality of the United States wholly owned by the United States or by a corporation wholly owned by the United States.

(3)    The State of Kansas or the State of Illinois and any of their respective unincorporated agencies and instrumentalities.

(4)    Any county, city, district or other political subdivision of either State.

(5)    The Prairie Band Potawatomi Nation, including its instrumentalities, political subdivisions and wholly-owned business entities.

(G)    “Gross Revenue” defined.

(1)    Except as otherwise provided in this Chapter, “Gross Revenue” means the total amount realized by a Business Entity from Engaging in Business within Prairie Band Potawatomi Nation’s jurisdiction, without deduction for the cost of goods sold or other expenses incurred that contributes to the production of gross income, including, without limitation, the fair market value of any property and any services received, and any debt transferred or forgiven as consideration.

(2)    Except as otherwise provided in this Chapter, the term includes, without limitation:

(a)    Amounts realized from the sale, exchange or other disposition of a Business Entity’s property;

(b)    Amounts realized from the performance of services by a Business Entity;

(c)    Amounts realized from another person’s possession of the property or capital of a Business Entity; and

(d)    Any combination of these amounts.

(3)    The term does not include:

(a)    The value of cash discounts allowed by the Business Entity and taken by a customer;

(b)    The value of goods or services provided to a customer on a complimentary basis;

(c)    Revenue earned by tribal members of the Prairie Band Potawatomi Nation.

(d)    Revenue earned by a Business Entity who receive less than $50,000 in Tribal Gross Revenue and who have a valid Business License under Chapter 13-2.

(e)    The value of property or services donated to a nonprofit religious, charitable, fraternal or other organization that qualifies as a tax-exempt organization pursuant to section 501(c)(3) of the Internal Revenue Code, 26 U.S.C. § 501(c)(3), if the donation is tax deductible pursuant to the provisions of section 170(c) of the Internal Revenue Code, 26 U.S.C. § 170(c); and

(f)    Amounts that are not considered revenue under generally accepted accounting principles.

(H)    “Loan” means any extension of credit or the purchase in whole or in part of an extension of credit from another person, including, without limitation, participations and syndications.

(I)    “Taxable year” means the 12-month period beginning on January 1 and ending on December 31.

(Enacted by PBP TC No. 2025-290, September 11, 2025)

10-4-3 Imposition and Collection.

(A)    Imposition and Rate. For the privilege of Engaging in Business within the Prairie Band Potawatomi Nation, a Business Gross Revenue Tax at the rate set annually by the Tax Commission, approved by the Tribal Council, and made publicly available is hereby imposed upon each Business Entity whose Tribal Gross Revenue in a taxable year exceeds $50,000. The Business Gross Revenue Tax is due and payable as provided in this Section.

(B)    Returns, Payment, and Exam. Each Business Entity with Tribal Gross Revenue during a taxable year shall, on or before the last day of the second month immediately following the end of that taxable year:

(1)    file with the Tax Commission a return specifying information required to calculate and calculating the tax due, if applicable on a form prescribed by the Tax Commission; and

(2)    remit to the Tax Commission any tax due pursuant to this Chapter.

The Tax Commission shall have the authority to examine the submitted return and supporting documentation, including books and records, used in computing the amount of Business Gross Revenue Tax due.

(Enacted by PBP TC No. 2025-290, September 11, 2025)

10-4-4 Tribal Gross Revenue Deductions.

In computing the Business Gross Revenue Tax owed by a Business Entity pursuant to this Chapter, the Business Entity may deduct from its Tribal Gross Revenue the following amounts, to the extent that such amounts are included in the Tribal Gross Revenue of the Business Entity:

(A)    deductions granted through a tax agreement entered into with the Tax Commission and approved by the Tribal Council.

(B)    if the Business Entity is engaging in a business within the Nation’s jurisdiction as a health care provider except as provided for in subsection (3), the total amount of payments received by the health care provider:

(1)    from Medicaid, Medicare, the Children’s Health Insurance Program, the Fund for Hospital Care to Indigent Persons, or any funds received from Indian Health Services;

(2)    for professional services provided in relation to a workers’ compensation claim; and

(3)    for the actual cost to the health care provider for any uncompensated care provided by the health care provider, except that if the health care provider later receives payment for all or part of that care, the health care provider must include the amount of the payment in its gross revenue for the taxable year in which the payment is received;

(C)    if the Business Entity is Engaging in Business within the Nation’s jurisdiction as a health care institution, an amount equal to 50 percent of the amounts described in subsection (2) that are received by the health care institution.

(Enacted by PBP TC No. 2025-290, September 11, 2025)

10-4-5. Tribal Gross Revenue Credits.

(A)    In computing the Business Gross Revenue Tax owed by a Business Entity pursuant to this Chapter, the Business Entity is permitted to claim a credit against any taxes due pursuant to this Chapter for the amount of taxes paid to the Prairie Band Potawatomi Nation for the same taxable year for the following taxes:

(1)    Possessory Interest Tax imposed under Chapter 10-9. The amount of possessory interest tax paid by a Business Entity.

(2)    Tribal Tobacco Excise Tax imposed under Chapter 10-2. The amount of tribal tobacco excise tax with respect to receipts which are included in Tribal Gross Revenue.

(3)    Liquor Sales Tax imposed under Chapter 29-1-9. The amount of sales tax with respect to receipts which are included in Tribal Gross Revenue.

(4)    Motor Fuel Tax imposed under Chapter 10-6. The amount of motor fuel tax with respect to receipts which are included in Tribal Gross Revenue.

(5)    Sales Tax imposed under Chapter 10-3. The amount of sales tax with respect to receipts which are included in Tribal Gross Revenue.

(B)    Proof of Payment. A taxpayer seeking this tax credit shall submit proof of payment of taxes with their return, showing the amount paid and the tax period for which the tax was paid. Upon receipt of sufficient proof by the Tax Commission, the Tax Commission shall reduce the taxpayer’s Business Gross Revenue Tax liability by the amount of taxes paid by the taxpayer.

(Enacted by PBP TC No. 2025-290, September 11, 2025)

10-4-6. Imposition of Interest.

Any payment of Business Gross Revenue Tax not received within 30 days shall start accruing interest at a rate of one percent (1%) per month until all tax, interest, and penalties, if applicable, are paid in full.

(Enacted by PBP TC No. 2025-290, September 11, 2025)

10-4-7. Penalties.

Failure to timely pay taxes under this Chapter 10-4 shall result in a further assessment of five percent (5%) of the Business Gross Revenue Tax due, increasing one percent (1%) monthly thereafter.

(Enacted by PBP TC No. 2025-290, September 11, 2025)

10-4-8 Administrative Review, Appeal, and Liens.

Disputes regarding any tax due under this Chapter 10-4, including disputes regarding the amount of tax due by a taxpayer, shall be subject to the administrative review, appeal, and lien process set forth in Sections 10-1-17 through 10-1-22 of Title 10.

(Enacted by PBP TC No. 2025-290, September 11, 2025)

10-4-9 Tax Declaration and Designation of Natural Person.

Taxpayer subject to the Business Gross Revenue Tax may designate a representative to handle tax matters. Such designation shall include the name and address of the taxpayer and the name and address of the representative.

(Enacted by PBP TC No. 2025-290, September 11, 2025)

10-4-10 Severability.

If any part of this chapter is invalidated, the remainder remains effective.

(Enacted by PBP TC No. 2025-290, September 11, 2025)

10-4-11 Use of Tax Proceeds.

Business Gross Revenue Tax revenues shall be deposited into the Nation’s general services account and shall be used for essential governmental services or fostering economic development.

(Enacted by PBP TC No. 2025-290, September 11, 2025)