Section TAX.01.02 — Definitions

(a) Unless otherwise defined in this Tax Ordinance, capitalized terms shall have the meaning given them in the Tax Regulations. Terms not defined in this Tax Ordinance or in the Tax Regulations shall have the meaning given them in the Internal Revenue Code of 1986, as amended. The definitions provided in this Tax Ordinance and the Tax Regulations are provided for the sole purpose of proper interpretation of this Tax Ordinance and shall be determinative unless a contrary meaning is clear from the context.

(b) "Occupancy Tax" means the tax imposed in Section TAX.01.20 through Section TAX.01.23 of the Tax Ordinance.

(c) "Occupancy Tax Code" means the Tribe's Occupancy Tax Code contained in Section TAX.01.20 through Section TAX.01.23 of the Tax Ordinance.

(d) "Individual" means a natural person.

(e) "Period" is defined to mean a calendar quarter or any other reporting period established by regulation.

(f) "Person" is defined to include but is not limited to any individual, firm, co-partnership, joint venture, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, assignee for the benefit of creditors, trustee, trustee in bankruptcy, syndicate, the United States, the State of Wisconsin, any county, city, municipality, district, or other political subdivision of the State of Wisconsin, another state or its political subdivisions, the community, or any of its political subdivisions, or any other group or combination acting as a unit.

(g) "Property" is defined to mean and include all tangible personal property of every kind and description, including without limitation, goods of every kind and description, food and beverages, except property upon which some other tax is expressly imposed in lieu of the Tax imposed by this Tax Ordinance.

(h) "Regulations" means the regulations adopted by the Commission.

(i) "Related Persons" means two or more Businesses owned or controlled, directly or indirectly, by the same person and, as applied to individuals, means two or more individuals who have a legal relationship arising out of marriage, adoption, or blood, through the third degree of kinship.

(j) "Return" means the declaration, report, form, or return required to be filed under the Tax Ordinance.

(k) "Sale," "Sale, Lease or Rental," "Retail Sale," "Sale at Retail," or equivalent terms include any one or all of the following: transfer of ownership of, title to, possession of, or enjoyment of Property, Motor Vehicle Fuel, or Services for use or consumption, but not for resale of Property or Services. Sale does not include:

(1) The transfer of Property where the transferee does not intend to, and does not use or consume the transferred Property, and instead offers such transferred Property for resale;

(2) The transfer of Property to a corporation, a limited liability company or a partnership upon its organization solely in consideration for the issuance of its stock in the corporation, a membership interest in the limited liability company, or a partnership interest in the partnership;

(3) The transfer of Property to a corporation or a limited liability company, solely in consideration for the issuance of its stock in the corporation or a membership interest in the limited liability company, pursuant to a merger or consolidation;

(4) The distribution of Property by a corporation to its stockholders as a dividend or in whole or partial liquidation;

(5) The distribution of Property by a limited liability company to its members or a partnership to its partners, in whole or partial liquidation;

(6) Repossession of Property by the Seller from the purchaser when the only consideration is cancellation of the purchaser's obligation to pay the remaining balance of the purchase price;

(7) The transfer of Property in a reorganization, as defined in §368 of the Internal Revenue Tax Ordinance of the United State, in which no gain or loss is recognized for income tax purposes; or

(8) Any transfer if all or substantially all of the Property held or used by a person in the course of an activity requiring a Sales Tax registration certificate, if after the transfer the real or ultimate ownership of the property is substantially similar to that which existed before the transfer. For purposes of this paragraph, "substantially similar" means 80% or more of ownership.

(l) "Sales Tax" means the tax and any interest, penalty, or cost imposed or assessed in the Sales Tax Code.

(m) "Sales Tax Code" means the Tribe's Sales Tax Code contained in Section TAX.01.15 through Section TAX.01.18 of the Tax Ordinance.

(n) "Service" is defined to mean all acts or services rendered, furnished or performed, except services performed on tangible personal property delivered outside the jurisdiction of the Tribe, services used in processing tangible personal property for use in taxable retail sales or services, or services for an employer for a valuable consideration. The tax shall be due and collectible when the service is rendered, furnished, or performed for the ultimate user thereof.

(o) "Seller" means and includes any Person who in the ordinary course of business sells, leases, or rents any Property or performs or furnishes Services to a Person, whether the sale or service would be described as a "wholesale" or "retail" sale. Seller also means any Person who sells the use or possession or the right to use, possession, or occupancy, or for the right to use, or occupy a room or space.

(p) "Tax" and "Taxes" means any tax and any interest, penalty or cost imposed or assessed under the Tax Ordinance.

(q) "Tax Ordinance" means the chapters of this Tax Ordinance and any other tax ordinance hereinafter adopted by the Tribe.

(r) "Tax Commission" means the Stockbridge-Munsee Community Tax Commission.

(s) "Tax Commissioner" for the purposes of this ordinance means the Tax Commissioner for the Tribe. In the event there is no separately appointed Tax Commissioner by the Tribal Council, the Tribe's Chief Financial Officer shall serve as the Commissioner.

(t) "Tax Regulations" means the regulations adopted by the Tax Commission pursuant to its authority under this Tax Ordinance.

(u) "Taxpayer" means a Business, Person, Related Person, or Seller who is liable for Taxes imposed or assessed.

(v) "Tribal Treasurer" means the position elected pursuant to Article IV, of the Tribe's Constitution and responsible for the duties identified in Article 1, §4 of the By-laws of the Tribe.

(w) "Tribal Council" means the Tribal Council of the Stockbridge-Munsee Community as identified in Article IV, of the Tribe's Constitution.

(x) "Tribal Court" means the Stockbridge-Munsee Community Tribal Court.

(y) "Tribal Lands" means all of the land within the jurisdiction of a federally recognized Indian tribe, including: all lands located within the exterior boundaries of a reservation, any other lands the legal title to which is held in trust by a federal government for the benefit of said tribe, and any tribally-owned fee land.

(z) "Tribal Roadways" means roadways located on Tribal Land over which the Tribe exercises dominion and control.

(aa) "Tribal Tax Fund" shall mean a Tribal fund established and administered by the Tribal Council in accordance with Tribal Laws, which shall serve as the depository for all Tribal tax revenue.

(bb) "Tribe" means the Stockbridge-Munsee Community a federally recognized Indian tribe organized under the Indian Reorganization Act of 1934.