Section TAX.01.21 — Imposition Of Tax

(a) Imposition Of Tax. A Tax is imposed on a Person who, under a lease, concession, permit, right of access, license, contract, or agreement, pays for the use or possession or for the right to use, possession, or occupancy, or for the right to use, or occupy a room or space costing $20 or more per day.

(b) Rate Of Tax. The Occupancy Tax shall be imposed at the Tribal Tax Rate as defined in the Tax Regulations.

(c) Collection Of Tax. Every Seller shall collect for the Commission the Tax at the time the Rent is paid. Those Persons paying the Tax shall receive a receipt of payment from the Seller.