Tribal cigarette tax definition

Tribal cigarette tax means the tax or taxes enacted as a provision of Tribal law on the units of cigarettes sold and on the purchase of cigarettes by retail buyers.
Sample 1Sample 2Sample 3
Tribal cigarette tax means the tax or taxes enacted as a provision of Tribal law on the cigarettes sold, used, consumed, handled, possessed or distributed.
Sample 1Sample 2Sample 3
Tribal cigarette tax means the tax or taxes enacted as a provision of Tribal law on the cigarettes sold and on the purchase of cigarettes by retail buyers.
Sample 1

Examples of Tribal cigarette tax in a sentence

  • Sales subject to the Tribal cigarette tax imposed pursuant to this Contract are those in which delivery and physical transfer of possession of the cigarettes from the retail seller to the buyer occurs within Indian country.

  • From its execution, and contingent on the imposition of the Tribal cigarette tax pursuant to a Tribal ordinance meeting the terms of Part III of this Contract, this Contract shall apply to the retail sale of cigarettes by Tribal retailers.

  • Essential Government Services Tribal cigarette tax revenue shall be used for essential government services.

  • For the purposes of this section, “for-cause” shall mean only the following violations: Retail sales of unstamped cigarettes during the effective period of a Tribal cigarette tax; Failure to submit to mediation as required by this Part IX; A breach of the confidentiality provisions of Part XII of this Contract; or Use of tax proceeds in violation of the terms of this Contract.

  • The auditor shall be responsible for reviewing the relevant records of the Tribe to verify that revenues from the Tribal cigarette tax and the retail sales tax on cigarettes were used for essential government services.

  • The person must give to Her Majesty’s Revenue and Customs (“HMRC”) a return for each tax year falling (wholly or partly) in the person’s reportable event period.

  • Records relating to the period before the effective date of the Tribal cigarette tax are not open to review under this Part.

  • The stamp vender shall distribute stamps to wholesalers, upon payment of the applicable Tribal cigarette tax by the wholesaler, and remit the collected taxes tothe Tribe.

  • Every person engaged in retail sales of cigarettes in Indian country who is liable for collecting the Tribal cigarette tax levy or Tribal member cigarette tax levy, shall maintain accurate written records of the purchase, stamping, and retail sales of cigarettes, and shall make such records available for inspection by the Tribal finance officer and/or Auditor retained by the Tribe.

  • The auditor will review records of the Tribe on an annual basis, consistent with the Tribe’s fiscal year, to verify that all revenues from the Tribal cigarette tax and the retail sales tax on cigarettes were used to fund essential government services.


More Definitions of Tribal cigarette tax

Tribal cigarette tax means the tax or taxes enacted as a provision of this Title on the units of cigarettes sold, expressed in cents per cigarette (the “Unit Tax”), and on the sales of cigarettes to retail buyers, expressed in terms of a percentage of the sales price of the unit of cigarettes (the “Sales Tax”);
Sample 1
Tribal cigarette tax means the tax or taxes enacted as a provision of Flandreau Santee Sioux Tribal law on the units of cigarettes and tobacco products sold and on the purchase of cigarettes by retail buyers.
Sample 1
Tribal cigarette tax means the tax or taxes enacted as a provision of Tribal law on the units of cigarettes sold and on the purchase of cigarettes by retail buyers, which will be set, and may thereafter be adjusted, by Tribal Council Resolution, subject to the requirements of Section
Sample 1
Tribal cigarette tax means any tax imposed by the Commission on the retail purchase of cigarettes within Alabama Coushatta Tribal Lands.
Sample 1

Related to Tribal cigarette tax

  • Use tax means a nonrecurring tax, other than a sales tax, which (a) is imposed on or with respect to the exercise or enjoyment of any right or power over tangible personal property incident to the ownership, possession or custody of that property or the leasing of that property from another including any consumption, keeping, retention, or other use of tangible personal property and (b) is complementary to a sales tax.

  • municipal tax means property rates or other taxes, levies or duties that a municipality may impose;

  • Gross receipts tax means any gross receipts, sales, use, excise, value added or any similar tax.

  • Real Estate Taxes means the ad valorem real estate taxes levied against the Property (and the improvements and fixtures located thereon), betterment assessments, special benefit taxes and special assessments levied or imposed against the Property, taxes levied or assessed on gross rentals payable by Tenant to the extent charged, assessed or imposed upon tenants in general which are based upon the rents payable under this Lease, any impact fees levied or assessed, whether or not billed by the taxing authority as a special benefit tax or a special assessment, all taxes levied or assessed on the Property that are in addition to or in lieu of taxes that are currently so assessed, and penalties and interest related to Real Estate Taxes if the applicable Real Estate Tax bills have been forwarded to Tenant in a timely manner; provided, however, that Real Estate Taxes shall not include any Excluded Taxes. “Excluded Taxes” shall mean, without limitation, Landlord’s income taxes, gift taxes, excess profit taxes, excise taxes, franchise taxes, estate, succession, inheritance and realty transfer taxes resulting from the transfer of any direct or indirect interest in the Property by Landlord unless such taxes replace Real Estate Taxes in the future (except as expressly set forth in the last sentence of this Section 4(a)), and any interest or penalty charges resulting solely from Landlord’s failure to promptly deliver the Real Estate Tax bills to Tenant if the applicable taxing authority has forwarded the tax xxxx to Landlord rather than Tenant. All special benefit taxes and special assessments shall be amortized over the longest time permitted under ordinance and Tenant’s liability for installments of such special benefit taxes and special assessments not yet due shall be paid in full prior to the expiration or termination of this Lease; provided, that the useful life of any such improvements do not extend beyond the expiration of the Term. Tenant shall also pay, directly to the applicable Governmental Authority (as hereinafter defined), any storm water charges, fees and taxes and use and occupancy tax in connection with the Property or any improvements thereon (or in the event Landlord is required by law to collect such tax, Tenant shall pay such use and occupancy tax to Landlord as Rent within thirty (30) days of written demand and Landlord shall remit any amounts so paid to Landlord to the appropriate Governmental Authority in a timely fashion) and deliver evidence of such payment to Tenant within ten (10) days of making such payment or within ten (10) days of receipt of Tenant’s request for such evidence of payment.

  • VAT Group means a group for the purposes of the VAT Grouping Legislation.