“Buyer” means any person who receives goods or services from a seller in exchange for a promise to deliver to the seller, or for the actual delivery to the seller, of money or other goods or services of value to the seller.

“Council” or “Tribal Council” means the Yurok Tribal Council.

“Reservation” or “Yurok Reservation” means all lands within the exterior boundaries of the Yurok Reservation.

“Retail sale” means any transfer of ownership of, title to, or possession of tangible personal property, including food and beverages, for valuable consideration and includes the sale, lease, or rental of tangible personal property for any purpose other than for resale, sublease, or subrent.

“Retailer” means the Tribe or Tribal entity making a retail sale to a buyer on Yurok lands within the Reservation.

“Sales tax” or “retail sales tax” means the tax imposed on retail sales pursuant to this chapter.

“Tribal Court” means the Yurok Tribal Court, which was established by Chapter 1.10 YTC, Judicial Branch.

“Tribal employee” means an employee of the Tribe or a Tribal entity.

“Tribal entity” means the Redwood Hotel Casino, the Yurok Economic Development Corporation, and any other agency, entity, subdivision, instrumentality, or nonprofit or for-profit corporation that acts at the direction of Council and that has been approved by Council resolution to collect the sales tax pursuant to this chapter.

“Tribal member” means a duly enrolled member of the Yurok Tribe listed on the Yurok Tribal membership roll.

“Tribe” means the Yurok Tribe acting at the direction of the Council.

“Trust lands” means all land the fee title to which is owned by the United States of America and held in trust for the benefit of the Tribe or a Tribal member.

“Yurok lands” means all lands within the Reservation, trust lands, and lands owned by the Tribe or a Tribal entity. [Ord. 36 § 3009, adopted, 3/26/2014.]