5.05.020 Definitions.
“Business” means any person engaged in an activity with the object or result of financial gain, benefit or advantage for the person so engaged, either direct or indirect, and where appropriate to the context in which the term is used, the activity itself.
“Consideration” means (1) payment or money; or (2) a benefit which must be bargained for between the parties, and is the essential reason for a party entering into a business agreement. Consideration must be of value (at least to the purchaser and seller), and is exchanged for the performance or promise of performance by the other party.
“Consumer” means any person who purchases any property from, or conducts any other business activities with, any business doing business on Tribal lands where the purchase occurs on Tribal lands, as set forth in KTC 5.05.010.
“Fixtures” means and includes items which are accessory to a building or other structure and do not lose their identity as accessories when installed.
“Materials” means and includes construction materials and components, and other tangible personal property incorporated into, attached to, or affixed to, real property by contractors in the performance of a construction contract and which, when combined with other tangible personal property, loses its identity to become an integral and inseparable part of the real property.
“Person” includes 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 California, any country, city and county, municipality, district, or other political subdivision of the state of California, another state, or its political subdivisions, the Tribe, or any of its political subdivisions or joint powers agencies of which it is a member, any other tribe or its political subdivisions, or any other group or combination acting as a unit.
“Purchase” means and includes transactions for consideration such as:
(1) Any transfer of title or possession, exchange, or barter, conditional or otherwise, in any manner or by any means whatsoever, of property. “Transfer of possession” includes only transactions found by the KTTA to be in lieu of a transfer of title, exchange, or barter.
(2) A transaction whereby the possession of property is transferred but the seller retains the title as security for the payment of the price.
(3) A transfer of property that has been produced, fabricated, or printed to the special order of the customer, or of any publication.
“Sale” or “sold” means and includes transactions for consideration such as:
(1) Any transfer of title or possession, exchange, or barter, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property. “Transfer of possession” includes only transactions found by the KTTA to be in lieu of a transfer of title, exchange or barter.
(2) The furnishing, preparing, or serving of food, meals or drinks.
(3) A transaction whereby the possession of property is transferred but the seller retains the title as security for the payment of the price.
(4) A transfer of the title or possession of property which has been produced, fabricated or printed to the special order of the customer, or of any publication.
(5) The sale of applicable materials and fixtures pursuant to a construction contract to be performed on Tribal lands.
“Sales price” means the total amount valued in money paid or agreed to be paid or charged to the consumer for any item of property in a sale between the transferor and transferee, excluding any separately itemized charges for installing or servicing the property.
“Sales tax” means the tax imposed by KTC 5.05.010.
“Tangible personal property subject to this chapter” or “property” means personal property which may be seen, weighed, measured, felt, or touched or which is in any other manner perceptible to the senses.
“Tribal lands” means all lands held in trust for the exclusive benefit of the Tribe, all reservation lands, and all lands currently owned and subsequently acquired by the Tribe.
“Tribal Taxing Authority or KTTA” is a Tribally created taxing entity comprised of the taxing functions of: (1) the Karuk Tribal Housing Authority (“KTHA”), which oversees the taxation of KTHA construction contracts; (2) the Karuk Community Development Corporation (“KCDC”), which oversees the taxation of KCDC contracts; and (3) the Tribe’s Fiscal Department, which oversees the taxation of all other applicable business activities. The KTTA is established and authorized by this chapter to assess, collect and remit sales tax.
“Tribe” means the Karuk Tribe. [Res. 05-R-112 § 4.2, 9/1/2005.]