Pursuant to the Karuk Tribe’s sovereign authority to tax, in order to raise revenues to support its essential governmental services and control economic activities within its jurisdiction, the Karuk Tribal Council hereby ordains as follows:
(A) All nongovernmental business activities subject to this chapter, occurring within Karuk Tribal lands and jurisdiction, as defined in the Karuk Tribe’s Constitution, shall be assessed a sales tax by the Karuk Tribal Taxing Authority, equal to six (6) percent of the sales price of the property.
(B) For purposes of this chapter, purchases occurring on Tribal lands may be assessed a sales tax when:
(1) The business making the sale is a Tribally owned, chartered, operated or licensed business that is physically located on Tribal lands either temporarily or permanently; or
(2) The business making the sale is a contractor performing a construction contract on Tribal lands. Such contractors will be assessed a sales tax by the Tribal Taxing Authority, equal to six (6) percent of the sales price of materials and fixtures that are delivered to and stored on Tribal lands, provided:
(a) The contractor has a state seller’s permit and resale number; and
(b) The contractor and Tribe have entered into a contract: specifying the price of the materials and/or fixtures, providing that title to the materials and/or fixtures transfers to the Tribe prior to installation by the contractor, and providing that transfer of ownership/title to the materials and/or fixtures to the Tribe occurs on Tribal lands.