A Tribal sales tax is imposed on buyers for retail sales by a Tribal entity on Yurok lands within the Reservation that are not subject to California sales or use tax. The sales tax rate shall be 100 percent of the combined state and local retail sales tax rate. If the state or local retail sales tax rate increases or decreases, the Tribal sales tax shall increase or decrease by 100 percent of the increase or decrease in the combined state and local tax rate. Council by resolution may set a sales tax rate other than that specified in this section. [Ord. 36 § 3101, adopted, 3/26/2014.]