Chippewa Cree Indians of the Rocky Boy's Reservation; Amendment to Liquor Control Ordinance
| Published date | 12 January 2021 |
| Citation | 86 FR 2446 |
| Record Number | 2021-00347 |
| Section | Notices |
| Court | Indian Affairs Bureau,Interior Department |
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Federal Register / Vol. 86, No. 7 / Tuesday, January 12, 2021 / Notices
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Authority
We provide this notice under section
10(c) of the ESA (16 U.S.C. 1531 et seq.)
and its implementing regulations (50
CFR 17.32) and NEPA (42 U.S.C. 4321
et seq.) and its implementing
regulations (40 CFR 1506.6 and 43 CFR
46.305).
Stephen Small,
Assistant Regional Director, Ecological
Services, Mountain-Prairie Region.
[FR Doc. 2021–00426 Filed 1–11–21; 8:45 am]
BILLING CODE 4333–15–P
DEPARTMENT OF THE INTERIOR
Bureau of Indian Affairs
[212A2100DD/AACC003300/
A0H901010.999900.253G]
Chippewa Cree Indians of the Rocky
Boy’s Reservation; Amendment to
Liquor Control Ordinance
AGENCY
: Bureau of Indian Affairs,
Interior.
ACTION
: Notice.
SUMMARY
: This notice publishes an
amendment to the Liquor Ordinance of
the Chippewa Cree Indians of the Rocky
Boy’s Indian Reservation of Montana
(Chippewa Cree Tribe). The Chippewa
Cree Tribe and the State of Montana
have agreed to enter into a Montana
Alcoholic Beverages Tax Agreement.
The purposes of the Agreement are to
minimize legal controversy and possible
litigation over the taxation of alcoholic
beverages within the exterior
boundaries of the Rocky Boy’s
Reservation to mitigate the effects of
dual taxation on the sale of alcoholic
beverages by both the Tribe and the
State, and to provide an effective means
by which revenues generated by the
state and tribal taxes on the sale of
alcoholic beverages may be shared and
distributed. In order to accomplish these
purposes, the State and the Tribe agree
that the same level of taxation will be
imposed on the sale of alcoholic
beverages both within and outside the
boundaries of the Reservation. The
Agreement requires the Tribe to adopt
and keep in force an ordinance
imposing taxes equal to Montana liquor
excise and license taxes and beer, wine,
and hard cider taxes sold within the
exterior boundaries of the Rocky Boy’s
Indian Reservation.
DATES
: This ordinance shall take
effective on February 11, 2021.
FOR FURTHER INFORMATION CONTACT
: Ms.
Jo-Ellen Cree, Tribal Operations Officer,
Rocky Mountain Regional Office,
Bureau of Indian Affairs, 2021 Fourth
Avenue North, Billings, Montana 59101,
Telephone: (406) 247–7964 or (406)
247–7988, Fax: (406) 247–7566; or Ms.
Laurel Iron Cloud, Chief, Division of
Tribal Government Services, Office of
Indian Services, Bureau of Indian
Affairs, 1849 C Street NW, MS–4513–
MIB, Washington, DC 20240,
Telephone: (202) 513–7641.
SUPPLEMENTARY INFORMATION
: Pursuant
to the Act of August 15, 1953, Public
Law 83–277, 67 Stat. 5886, 18 U.S.C.
1161, as interpreted by the Supreme
Court in Rice v. Rehner, 463 U.S. 713
(1983), the Secretary of the Interior
certifies and publishes in the Federal
Register notice of adopted liquor control
ordinances for the purpose of regulating
liquor transactions in Indian country.
The Chippewa Cree Tribe adopted
Tribal Resolution No. 52–20 on May 7,
2020, and adopted Ordinance No. 01–
20, Governing the Taxation of Alcoholic
Beverages Sold on within the Rocky
Boy’s Indian Reservation. This
amendment to the liquor control
ordinance is incorporated and codified
by Ordinance No. 01–20 within Title
XVII, Chapter 7, of the Chippewa Cree
Tribal Law and Order Code and codified
within Chapter 6 of the Chippewa Cree
Law and Order Code Alcoholic Beverage
Control Ordinance.
This notice is published in
accordance with the delegated authority
by the Secretary of the Interior to the
Assistant Secretary—Indian Affairs. I
certify that the Chippewa Cree Business
Committee duly adopted the
amendment to the Chippewa Cree Tribe
Liquor Control Ordinance by Tribal
Resolution No. 52–20 on May 7, 2020.
The Chippewa Cree Tribe of the
Rocky Boy’s Indian Reservation Liquor
Ordinance, Chapter 6 reads as follows:
‘‘Taxation of Alcoholic Beverages,
Ordinance No. 01–20, Liquor Excise
and Licenses, Beer, Wine, and Hard
Cider’’
Sec. 101. Declaration of Policy
1. This Ordinance is enacted pursuant
to the inherent governing power of the
Chippewa Cree Tribe and under
authority recognized by federal law in
accordance with provisions of the
Constitution and Bylaws of the Tribe.
All persons, business, lands,
transactions, and activities either
relocated on or occurring within the
exterior boundaries of the Rocky Boy’s
Indian Reservation shall be subject to
provisions of this Ordinance.
2. This Ordinance is enacted for the
protection of the health and safety, and
to promote the general welfare of the
people residing within the exterior
boundaries of the Rocky Boy’s Indian
Reservation. All its provisions shall be
liberally construed for the
accomplishment of that purpose.
3. The Chippewa Cree Business
Committee believes that enactment of
this Ordinance governing alcoholic
beverages through taxation within the
exterior boundaries of the Rocky Boy’s
Indian Reservation will help provide
revenue for the continued operation of
Tribal government.
4. This Ordinance shall impose taxes
equal to the Montana liquor excise and
license taxes and beer, wine, and hard
cider taxes sold within the exterior
boundaries of the Rocky Boy’s Indian
Reservation, pursuant to its power
under Article VI, Section 1 (j) of the
Constitution of the Chippewa Cree
Tribe.
5. The overall purpose of this
Ordinance is to aid in the collection of
taxes and ensure that alcoholic
beverages are not subject to both the
State and the tribal tax. The provisions
of this Ordinance must be broadly
construed to accomplish this purpose.
Sec. 102. Definitions
As used in this Chapter, unless
otherwise noted, the following
definitions apply:
1. ‘‘Alcohol’’ means ethyl alcohol,
also called ethanol, or the hydrated
oxide of ethyl.
2. ‘‘Alcoholic beverage’’ means a
compound produced and sold for
human consumption as a drink that
contains more than 0.5% of alcohol by
volume.
3. ‘‘Agreement’’ means the Chippewa
Cree—Montana Alcoholic Beverage Tax
Agreement.
4. ‘‘Beer’’ means:
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a. A malt beverage containing not
more than 8.75% of alcohol by volume;
or
b. An alcoholic beverage containing
not more than 8.75% of alcohol by
volume:
i. that is made by alcoholic
fermentation of an infusion of
decoction, or a combination of both, in
potable brewing water, or malted cereal
grain; and
ii. in which the sugars used for
fermentation of the alcoholic beverage
are at least 75% derived from malted
cereal grain measured as a percentage of
the total dry weight of the fermentable
ingredients.
5. ‘‘Beer importer’’ means a person
other than a brewer who imports malt
beverages.
6. ‘‘Brewer’’ means a person who
produces malt beverages.
7. ‘‘Caffeinated or stimulant-enhanced
malt beverage’’ means:
a. a beverage:
i. that is fermented in a manner
similar to beer and from which some or
all of the fermented alcohol has been
removed and replaced with distilled
ethyl alcohol;
ii. that contains at least 0.5% of
alcohol by volume;
iii. that is treated by processing,
filtration, or another method of
manufacture that is not generally
recognized as a traditional process in
the production of beer as described in
27 CFR 25.5; and
iv. to which is added caffeine or other
stimulants, including but not limited to
guarana, ginseng, and taurine; or
b. a beverage:
i. that contains at least 0.5% of
alcohol by volume;
ii. that is treated by processing,
filtration, or another method of
manufacture that is not generally
recognized as a traditional process in
the production of beer as described in
27 CFR 25.55;
iii. to which is added a flavor or other
ingredient containing alcohol, except for
a hop extract;
iv. to which is added caffeine or other
stimulants, including but not limited to
guarana, ginseng, and taurine;
v. for which the producer is required
to file a formula for approval with the
United States Alcohol and Tobacco Tax
and Trade Bureau pursuant to 27 CFR
25.55; and
vi. that is not exempt pursuant to 27
CFR 25.55(f).
8. ‘‘Distributer’’ means any person:
a. who imports liquor, beer, or wine
for sale, use or distribution, or
b. who engages in the wholesome
distribution of liquor, beer, or wine
within the Reservation.
9. ‘‘Hard cider’’ means an alcoholic
beverage that is made from the alcoholic
fermentation of the juices of apples or
pears and that contains not less than
0.5% of alcohol by volume and not
more than 6.9% of alcohol by volume,
including but not limited to flavored,
sparkling, or carbonated cider.
10. ‘‘Import’’ means to transfer beer or
table wine from outside the state of
Montana into the state of Montana.
11. ‘‘Liquor’’ means an alcoholic
beverage except beer and table wine.
The term includes a caffeinated or
stimulant-enhanced malt beverage.
12. ‘‘Malt beverage’’ means an
alcoholic beverage made by the
fermentation of an infusion or
decoction, or a combination of both, in
potable brewing water, of malted barley
with or without hops or their parts or
their products and with or without other
malted cereals and with or without the
additional of unmalted or prepared
cereals, other carbohydrates, or products
prepared from carbohydrates and with
or without other wholesome products
suitable for human food consumption.
13. ‘‘Person’’ means any person, firm,
association, joint-stock company,
syndicate, or corporation.
14. ‘‘Posted price’’ means the
wholesale price of liquor for sale to
persons who hold liquor licenses.
15. ‘‘Proof gallon’’ means a U.S. gallon
of liquor at 60 degrees on the Fahrenheit
scale that contains 50% of alcohol by
volume.
16. ‘‘Sacramental wine’’ means wine
that contains more than 0.5% but not
more than 24% of alcohol by volume
that is manufactured and sold
exclusively for use as sacramental wine
or for other religious purposes.
17. ‘‘State’’ means the State of
Montana.
18. ‘‘Table wine’’ means wine that
contains not more than 16% of alcohol
by volume and includes cider.
19. ‘‘Table wine distributor’’ means a
person importing into or purchasing in
Montana table wine or sacramental wine
for sale or resale to retailers licensed in
Montana.
20. ‘‘Tribe’’ means the Chippewa Cree
Tribe of the Rocky Boy’s Indian
Reservation.
21. ‘‘Wholesaler’’ means any person
who engages in the wholesale
distribution of liquor, beer, or wine
within the Reservation.
22. ‘‘Wine’’ means an alcoholic
beverage made from or containing the
normal alcoholic fermentation of the
juice or sound, ripe fruit or other
agricultural products without addition
or abstraction, except as may occur in
the usual cellar treatment of clarifying
and aging, and that contains more than
0.5% but not more than 24% of alcohol
by volume. Wine may be ameliorated to
correct natural deficiencies, sweetened,
and fortified in accordance with
applicable federal regulations and the
customs and practices of the industry.
Other alcoholic beverages not defined in
this subsection but made in the manner
of wine and labeled and sold as wine in
accordance with federal regulations are
also wine.
Sec. 103. Liquor Excise Tax
1. The Tribe (with the assistance by
the State pursuant to the Agreement)
shall collect at the time of the sale and
delivery of any liquor as authorized
under any provision of the laws of the
Chippewa Cree Tribe an excise tax at
the rate that is the percent of the retail
selling price determined in accordance
with the following schedule based on all
liquor sold and delivered in the state by
a company that manufactured, distilled,
rectified, bottled, or processed the
liquor and sold the specified number of
proof gallons of liquor nationwide in the
calendar year preceding imposition of
the tax pursuant to this section:
Nationwide production Tax rate
(%)
Less than 20,000 proof gallons .... 3
20,000 to 50,000 proof gallons .... 8
50,001 to 200,000 proof gallons .. 13.8
Over 200,000 proof gallons .......... 16
2. The tax imposed pursuant to
subsection (1) is due no later than the
10th day of each month.
3. The tax imposed in this subsection
shall be collected by the Tribe (with the
assistance by the State pursuant to the
Agreement).
Sec. 104. License Tax on Liquor
The Tribe (with the assistance of the
State pursuant to the Agreement) may
collect at the time of sale and delivery
of any liquor of:
1. 10% of the retail selling price on
all liquor sold and delivered within the
Reservation by a company that
manufactured, distilled, rectified,
bottled, or processed and that sold more
than 200,000 proof gallons of liquor
nationwide in the calendar year
preceding imposition of the tax
pursuant to this section;
2. 8.6% of the retail selling price on
all liquor sold and delivered within the
Reservation by a company that
manufactured, distilled, rectified,
bottled, or processed and that sold more
than 50,000 proof gallons buy not more
than 200,000 proof gallons of liquor
nationwide in the calendar year
preceding imposition of the tax
pursuant to this section;
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3. 2% of the retail selling price on all
liquor sold and delivered within the
Reservation by a company that
manufactured, distilled, rectified,
bottled, or processed and that sold not
more than 50,000 proof gallons of liquor
nationwide in the calendar year
preceding imposition of tax pursuant to
this section;
4. The license tax must be charged
and collected on all liquor produced in
or brought within the Reservation and
taxed by the Tribe. The retail selling
price must be computed by adding to
the cost of the liquor the Tribe markup
of 40.5% for all liquor other than
sacramental wine, for which the markup
must be 20% and fortified wine
containing more than 16% but not more
than 24% alcohol by volume, for which
markup must be 51%. The license tax
must be figured in the same manner as
the Tribe excise tax and is in addition
to the Tribe excise tax.
5. The licensee tax imposed in this
subsection shall be collected by the
Tribe (with the assistance by the State
pursuant to the Agreement).
Sec. 105. Beer Exercise Tax
1. A tax is imposed on each barrel of
31 gallons of beer sold on the
Reservation by a wholesaler. A barrel of
beer equals 31 gallons. The tax is based
upon the total number of barrels of beer
produced by a brewer in a year. A
brewer who produces less than 10,000
barrels of beer a year is taxed on the
following increments of production:
a. up to 5,000 barrels, $1.30;
b. 5,001 barrels to 10,000 barrels,
$2.30.
c. The tax on beer sold for a brewer
who produces over 10,000 barrels is
$4.30.
2. The Tribe shall compute the tax
due on beer sold in containers other
than barrels or in barrels of more or less
capacity than 31 gallons.
3. The tax imposed pursuant to
subsection (1) is due at the end of each
month from the wholesaler upon beer
sold by the wholesaler during the
month.
4. The tax imposed in this subsection
shall be collected by the Tribe (with the
assistance by the State pursuant to the
Agreement).
Sec. 106. Wine and Hard Cider Tax
1. A tax of 27 cents per liter is
imposed on sacramental wine and table
wine, except hard cider, imported by a
table wine distributor and on table wine
shipped directly to consumers or
licensed retailers by a winery registered
or licensed.
2. A tax of 3.7 cents per liter is
imposed on hard cider imported by a
table wine distributor and on hard cider
shipped directly to licensed retailers by
a winery licensed.
3. The tax imposed pursuant to
subsection (1) is due on or before the
15th day of each month for sales in the
previous month.
4. The tax imposed in this subsection
shall be collected by the Tribe (with the
assistance by the State pursuant to the
Agreement).
Sec. 107. Uniformed Penalty and
Interest Assessments for Violation of
Tax
A person who fails to pay an imposed
tax by due date, including any extension
of time allowed, shall be assessed a late
filing penalty. The penalty is greater of
$50 or 5% of the tax due for each month
during which there is a failure to file
return or report, not to exceed an
amount up to 25% of the tax due. The
late filing penalty is calculated from the
due date or extended due date. The
penalty is computed only on the net
amount of tax due, if any, as of the
original due date or extended due date,
after credit has been given for amounts
paid through withholding, estimated tax
payments, or other credits claimed on
the return. The penalty and interest
imposed in this subsection shall be
collected by the Tribe (with the
assistance by the State pursuant to the
Agreement).
Sec. 108. Powers Reserved to Chippewa
Cree Business Committee
Nothing in this Ordinance is intended
to restrict the Tribe from prohibiting the
sale and consumption of liquor or of all
alcoholic beverages within the exterior
boundaries of the Rocky Boy’s Indian
Reservation. Furthermore all powers
relating to regulation and control over
alcoholic beverages which are not
expressly delegated in this Ordinance
shall be retained by the Chippewa Cree
Business Committee.
Sec. 109. Exemptions
Nothing in this Ordinance restricts
the Chippewa Cree Business Committee
from establishing exemptions within
this Ordinance. Any exemptions shall
be adopted by Resolution.
Sec. 110. Sovereign Immunity Preserved
Nothing in this Ordinance is intended
or shall be construed as a waiver of
sovereign immunity of the Chippewa
Cree Tribe.
Sec. 111. Enforcement
The Tribe may commence and
prosecute to final determination in the
Chippewa Cree Tribal Court or any
court of competent jurisdiction an
action to collect taxes and penalties
pursuant to this Ordinance.
Sec. 112. Application of Federal Laws
Federal law currently prohibits the
introduction of alcoholic beverages into
Indian country (18 U.S.C. 1154), and
expressly delegates to the Tribes the
decision regarding when and to what
extent liquor transactions shall be
permitted (18 U.S.C § 1661). Persons
involved in acts and transactions not
authorized by this Chapter shall be
subject to federal criminal prosecution,
as well as civil legal action in the courts
of the United States.
Sec. 113. Severability
Should any section, clause, sentence,
or provision of this Ordinance be held
invalid for any reason, such hold or
decree shall not be construed as
affecting the validity of any of the
remaining portions hereof, it being
declared that the Chippewa Cree
Business Committee would have
adopted the remainder of this
Ordinance, notwithstanding the
invalidity of any such Section, clause,
sentence, or provision.
Sec. 114. Amendment
Amendments to this Ordinance may
be made only the Chippewa Cree
Business Committee of the Chippewa
Cree Tribe.
Sec. 115. Effective Date
This Ordinance was adopted by the
Chippewa Cree Business by Resolution
No. 52–20 and is effective on the 6th
day of June, 2020.
Tara Sweeney,
Assistant Secretary—Indian Affairs.
[FR Doc. 2021–00347 Filed 1–11–21; 8:45 am]
BILLING CODE 4337–15–P
DEPARTMENT OF THE INTERIOR
Bureau of Indian Affairs
[212A2100DD/AAKC001030/
A0A501010.999900253G]
Indian Gaming; Approval of Tribal-
State Class III Gaming Compact in the
State of Washington
AGENCY
: Bureau of Indian Affairs,
Interior.
ACTION
: Notice.
SUMMARY
: This notice publishes the
approval of the Second Amendment to
the Tribal-State Compact for Class III
Gaming between the Cowlitz Indian
Tribe (Tribe) and the State of
Washington (State).
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