16-1-102. TRIBAL POWER TO IMPOSE TAXES AND LICENSE FEES.

The primary responsibility to determine the meaning of the tribal Constitution and Bylaws lies with the Tribal Council. The Council finds that the combined meaning of subsections (h) and (m) of Article IV, Section 1 of the Tribal Constitution is that the Tribal Council is entitled to regulate the conduct of trade on the Reservation by both members and non-members, that the term “taxes” and “license fees” in subsection (h) are used interchangeably and that the Tribal Council has the authority to impose the license fees provided for in this Chapter as a form of taxation on tribal members and non-members alike.

The Rosebud Sioux Tribal Council further finds that the imposition of license fees as provided in this Chapter is consistent with Article IV, Section 1 of the Rosebud Sioux Tribe Constitution.