Council of the Cherokee Nation - File #: 09-071

• File #: 09-071
• Version: 2
• Name: Tobacco Retailer Rebate Act of 2009
• Type: Legislative Act
• Status: Veto Sustained
• File created: 5/18/2009
• In control: EXECUTIVE AND FINANCE COMMITTEE
• On agenda: 5/28/2009
• Final action: 8/10/2009
• Enactment date: 8/10/2009
• Enactment #: LA-14-09
• Title: A LEGISLATIVE ACT AMENDING TITLE 68 OF THE CHEROKEE NATION CODE ANNOTATED - ADDING PROVISIONS FOR TAX REBATE OF LICENSED TOBACCO RETAILERS
• Sponsors: Chuck Hoskin Jr.
• Indexes: Tax Commission, tobacco
• Code sections: Title 68 - Revenue and Taxation

Date	Ver.	Action By	Action	Result
8/10/2009	2	TRIBAL COUNCIL	Override the Chief's Veto	Fail
7/13/2009	2	TRIBAL COUNCIL	Tabled	Pass
6/22/2009	2	OFFICE OF THE CHIEF	Vetoed
6/15/2009	2	TRIBAL COUNCIL	Approved	Pass
5/28/2009	1	EXECUTIVE AND FINANCE COMMITTEE	Approved with Amendments	Pass

Title
A LEGISLATIVE ACT AMENDING TITLE 68 OF THE CHEROKEE NATION CODE ANNOTATED - ADDING PROVISIONS FOR TAX REBATE OF LICENSED TOBACCO RETAILERS
Body
BE IT ENACTED BY THE CHEROKEE NATION:

Section 1. Title and Codification

This act shall be known as the “Tobacco Retailer Rebate Act of 2009” and codified as _____________ (Title) ___________ (Section) ______________ of the Cherokee Nation Code Annotated (CNCA).

Section 2. Purpose

This Act is to protect the viability of Cherokee Nation licensed smoke shops that they are designated as a “border” smoke shop by mutual agreement between the State of Oklahoma and Cherokee Nation, through a monthly rebate for smoke shops currently in business. These provisions assist these retailers in continuing to operate a profitable business.

Section 3. Substantive provisions

The following sections shall be included in Title 68 of the Cherokee Nation Code Annotated:

Tobacco Rebate

Cherokee Nation licensed “border” smoke shops, as determined by the Cherokee Nation Tax Commission and consistent with the Tobacco Tax Compact between the State of Oklahoma and the Cherokee Nation, including any amendments or clarifications thereto arising at any time during the effectiveness of this Act, will receive a rebate in the amount of $1.50 per carton purchased. This rebate will be in effect for the lesser of 18 months or until a neighboring state’s tax rate increases, as set forth herein.

Procedures:

1. To apply for the rebate the Cherokee Nation licensed retailer must provide monthly reports to the Cherokee Nation Tax Commission.

2. The rebate shall be paid on at least a monthly basis to qualifying smoke shops.

3. If a retailer fails to repay the Cherokee Nation for any overpayment of rebate discovered during the year-end reconciliation the Cherokee Nation Tax Commission will revoke the retailer’s tobacco license and seek other remedies allowable by law.

4. The funds required from the rebate shall be administered from the Cherok...