201. DEFINITIONS.

The following definitions apply throughout this Code, except in any Chapter in which an inconsistent definition expressly set forth:

1. “Business” means any activity engaged in by any person, or caused to be engaged in by any person, with the object of gain, benefit, or advantage, either direct or indirect.
2. “Commission” or “Tax Commission” means the Tribal Tax Commission of the Rosebud Sioux Tribe established pursuant to Chapter 3 of this Code.
3. “Department of Revenue” or “Department” means the Department of Revenue of the State of South Dakota.
4. “Indian” means an individual who is a member, either enrolled or eligible for enrollment, in any Indian tribal entity recognized by the United States. “Indian tribal entity” includes an Indian, Eskimo, Aleut tribe, band village, community, pueblo, or organization.
5. “Non-Indian” means any person other than an Indian.
6. “Person” means any individual, receiver, assignee, trustee in bankruptcy, trust, estate, firm, partnership, joint venture, club, company, joint stock company, business trust, municipal corporation, corporation, association, society, political entity, or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise; provided, that the term does not include: (a) the government of the Rosebud Sioux Tribe and any governmental entities of the Tribe, and (b) any of the above listed forms of business entities that are wholly owned and operated by the Rosebud Sioux Tribe.
7. “Reservation” means the Rosebud Reservation, including all lands within the exterior boundaries of the Rosebud Reservation, regardless of ownership of such lands.
8. “SDCL” means the South Dakota Codified Laws, as amended.
9. “State” means the State of South Dakota.
10. “Tribal Council” or “Council” means the Rosebud Sioux Tribal Council, established pursuant to Article III of the Constitution and By-Laws of the Rosebud Sioux Tribe, as the governing body of the Tribe.
11. “Tribal member” or “member” means an individual Indian who is enrolled in the Rosebud Sioux Tribe.
12. “Tribal territory” means all lands under the taxing or civil regulatory jurisdiction of the Rosebud Sioux Tribe.
13. “Tribe” means the Rosebud Sioux Tribe.

Throughout this Code, words in the singular shall include the plural, and words in the plural shall include the singular. Words in one gender shall include all other genders.