A. Unless the context otherwise requires, the words and terms used herein have the meaning ascribed to them under the Osage Tribal Gaming Ordinance and the Osage Nation Revenue and Taxation Act.
B. No gaming device shall be operated by any person on the Reservation unless a license is obtained in accordance with the Nation’s Gaming Ordinance. Any person who obtains a license to operate gaming devices on the Reservation shall, as a condition for keeping such license, comply with the provisions of this chapter as well as the applicable provisions of the Revenue and Taxation Act.
C. Gaming Device Fee Imposed.
1. There is hereby imposed a fee on each gaming device located within the jurisdiction of the Osage Nation at the rate of One Hundred Dollars ($100.00) per gaming device per year. The fee applies to each gaming device placed in operation, including replacements.
2. The legal incidence of the gaming device fee is declared to be on the vendor. As used herein, the term “vendor” means any person who owns and/or supplies gaming devices for operation on land within the jurisdiction of the Osage Nation.
3. The fee imposed by this chapter may not be treated as an operating expense and/or passed on or charged to the Osage Nation in any way. Any provision of an agreement which prohibits the imposition of the gaming device fee on the vendor or which shifts the liability for payment to the Osage Nation or any enterprise, agency or subdivision of the Osage Nation is hereby declared to violate the public policy of the Osage Nation, and is declared void. The Tax Commission shall have the authority to audit the books and records of all persons who are subject to the provisions of this chapter to ensure compliance, in accordance with Chapter 1, Section 111 of the Revenue and Taxation Act.1
D. When Payment Is Due.
1. Payment of the fee shall be initially due within thirty (30) days after the effective date of passage of this chapter for gaming devices in operation at the time, and on or before the fifteenth (15th) day of January each year thereafter.
2. The Tax Commission shall provide forms for the reporting and paying of the fee imposed by this chapter.
3. A stamp provided by the Tax Commission, which shall be affixed to each gaming device for which the annual fee has been paid, shall evidence payment.
4. Late payments shall bear interest at the rate specified in Chapter 1, Section 1-197 of the Revenue and Taxation Act 2, and shall be subject to the penalty provisions of Chapter 1, Section 1-193 of the Revenue and Taxation Act.3
E. Application for License; License Fee.
1. Any vendor who is subject to the provisions of this chapter shall file with the Tax Commission an annual application, on a form provided by the Tax Commission, which lists: (1) the total number of gaming devices that the vendor has in operation; and (2) the maximum number of gaming devices that the vendor had in operation for the previous year. The gaming device fee shall be paid based on the higher number stated in (1) and (2). The application shall be due on the due date of the gaming device fee imposed under Section 2 of this Title. Vendors may be required to supplement their applications on a periodic basis during the year to account for new or replacement machines in accordance with rules of the Tax Commission.
2. Any person filing an application hereunder shall remit an annual application fee in the amount of One Hundred Twenty-Five Dollars ($125.00) for gaming devices numbering fifty (50) or less, Two Hundred Fifty Dollars ($250.00) for gaming devices numbering fifty-one (51) to one hundred fifty (150), Three Hundred Fifty Dollars ($350.00) for gaming devices numbering one hundred fifty-one (151) to three hundred (300), and Four Hundred Fifty Dollars ($450.00) for gaming devices numbering over three hundred and one (301).
F. Failure to Pay Fees, Contraband. Any gaming device found operating within the jurisdiction of the Nation that does not bear the stamp evidencing payment of the fee imposed by this chapter shall be considered contraband and the owner/supplier of any such gaming device shall be subject to all of the enforcement and penalty provisions of the Revenue and Taxation Act of 2006, in addition to other remedies that the Nation or Tax Commission has under Osage law. Notwithstanding the foregoing, the Tax Commission may not seize any gaming device without the prior concurrence of the Osage Nation Gaming Enterprise Board. ONCA 06-10, eff. Sept. 29, 2006; ONCA 09-01, eff. Dec. 11, 2008.