103. TRIBAL NEED FOR GOVERMENTAL REVENUE.

Without the exercise of the Tribe’s sovereign authority to tax, as implemented by this Code, it is not possible for the Tribe to provide the governmental and other services essential to persons, both Indian and non-Indian, on the Reservation. Absent the enactment of tribal taxes, tribal members bear the financial burden of providing most governmental services through the expenditure of tribal income. The taxes levied under this Code will more equitably distribute the burden of financing tribal governmental services among all persons who engage in business activities within the Reservation or lease Indian lands, and who thus benefit from tribal governmental services.