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File #: 07-034A    Version: 1 Name:
Type: Legislative Act Status: Tabled in Committee
File created: 2/12/2007 In control: RULES COMMITTEE
On agenda: 2/22/2007 Final action: 2/22/2007
Enactment date: Enactment #:
Title: A LEGISLATIVE ACT AMENDING TITLE 68 CHAPTER 4 OF THE CHEROKEE NATION CODE ANNOTATED - TOBACCO TAX; ADDING DEFINITIONS, AND ALLOWING FOR THE REPEAL OF SECTIONS OF THE TOBACCO TAX COMPACT ACT
Sponsors: Meredith Frailey
Indexes: tobacco
Code sections: Title 68 - Revenue and Taxation
Title
A LEGISLATIVE ACT AMENDING TITLE 68 CHAPTER 4 OF THE CHEROKEE NATION CODE ANNOTATED - TOBACCO TAX; ADDING DEFINITIONS, AND ALLOWING FOR THE REPEAL OF SECTIONS OF THE TOBACCO TAX COMPACT ACT
Body
BE IT ENACTED BY THE CHEROKEE NATION:

Section 1. Title and Codification

This act shall be known as the “Tobacco Wholesaler Act of 2007” and codified as _____________ (Title) ___________ (Section) ______________ of the Cherokee Nation Code Annotated (CNCA).

Section 2. Purpose

This Act is to establish qualifications for the Cherokee Nation or Cherokee Nation wholly-owned tribally entities to become a wholesaler through the Cherokee Nation Tax Commission. This enactment will increase the ability of the Cherokee Nation to control the sale, distribution and possession of cigarettes and tobacco in Indian Country. This Act also allows for the repeal of sections of Title 68, Chapter 5, and Legislative Act 7-04 “Cherokee Nation/State Tobacco Tax Compact Act of 2003,” which contains language from the Cherokee Nation-State of Oklahoma Tobacco Tax Compact which is currently being renegotiated. The repealing of these sections would be necessary in order to avoid conflicts with the language in a renegotiated compact.

Section 3. Substantive provisions

1. The following sections of CNCA Title 68 shall be amended as follows:

§ 41. Definitions

B. “Wholesaler” means any jobber or person who is organized and existing or doing business primarily to sell cigarettes or tobacco products to and render services to retailers and who makes such sales or renders such services to retailers located in Cherokee country, or who is located on Cherokee country regardless of the location of the retailers to whom said wholesaler sells product; provided, that at least 75% of the entire amount of gross sales occurring in Cherokee country are made at wholesale. Irrespective of the foregoing requirements, any jobber or person who is recognized and licensed as a wholesaler in the jurisdictio...

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