Chapter TAX.02 — [Recodified]

Prior Codifications

§TAX.02 was formerly codified as Chapter 57-A

Legislative History

Room Tax provisions have been integrated into Chapter TAX.01.

1. On July 6, 2010, the Stockbridge-Munsee Tribal Council adopted a new ordinance titled the "Room Tax Ordinance" by Resolution 047-10. The ordinance was approved by the BIA on August 13, 2010.

2. Prior to publication, the Room Tax Ordinance was numbered as Chapter TAX.02 of Stockbridge-Munsee Tribal Law and internal references were updated accordingly.

3. On March 6, 2018, in Resolution #026-18, the Tribal Council rescinded the existing Chapter 57 (Construction Tax Ordinance) and Chapter 57-A (Room Tax Ordinance) to adopt a new Tax Ordinance as Chapter 57. The new Chapter 57 establishes a more comprehensive tribal tax regime that incorporated both a sales tax and a hotel occupancy tax, as well as the related administrative process. The Tribe affirmed its adoption of the ordinance on January 21, 2021 in Resolution #017-21 after the BIA declined to act for timeliness. The new Tax Ordinance was approved by the BIA on January 28, 2021.