A. “Business” means any activity engaged in by any person, or caused to be engaged in by any person, with the object of gain, benefit, or advantage, either direct or indirect.

B. “Business licensee” or “licensee” means any person or entity that is subject to the provisions of the Osage Nation Business License Code.

C. “Business License Department” or “License Department” means the Osage Nation Tax Commission established pursuant to enactment by the Osage Nation Revenue and Taxation Act of 2006.

D. “Code” means the Osage Nation Business License Code.

E. “Engaging in business” or “business activity” means commencing, conducting, or continuing in business, and relates to a person who is involved in trade or commerce inclusive of service activities regardless of whether they are, or are intended to be, for-profit. It shall also include the sale of real or personal property on the Osage Indian Reservation by a person generally engaged in such business whether within or outside the exterior boundaries of the Osage Indian Reservation which are under the jurisdiction of the Nation, and other such land without such boundaries as may hereafter be added thereto under any law of the United States of America, except as otherwise provided by law.

F. “Improvements” mean all structures, buildings, fences, and water rights erected upon or affixed to land, whether or not title to such land has been acquired.

G. “Indian” means an individual who is an enrolled member of a federally recognized Indian Tribe.

H. “Indian Tribe” means any Indian or Alaska Native Tribe, Band, Village, Community, or Pueblo recognized by the United States Department of the Interior as eligible for services.

I. “Legislature” means the Osage Nation Congress, established pursuant to the Constitution of the Osage Nation.

J. “Nation” means the Osage Nation.

K. “Osage Nation Judiciary” means the Trial and Supreme Courts of the Osage Nation.

L. “Person” means any individual, receiver, assignee, trustee in bankruptcy, trust, estate, firm, partnership, joint venture, club, company, joint stock company, business trust, municipal corporation, corporation, association, society, political entity, or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit, or otherwise who are or may become subject to this Act; provided, that the term does not include:

M. “Personal property” means everything which is subject to ownership and which is not included within the term of “real property.” “Personal property” includes machinery, equipment, and other articles related to a commercial or industrial operation, which are either affixed or not affixed to the real property for proper utilization of such articles.

N. “Real property” means all lands or interests in land including all mines and quarries, and all rights and privileges thereunto appertaining; and permanent improvements.

O. “Reservation” means the territory within the boundaries of the Osage Indian Reservation, all lands outside and inside the exterior boundaries of the Reservation which are under the jurisdiction of the Nation, and such other lands without such boundaries as may hereafter be added thereto under any law of the United States of America, except as otherwise provided by law.

P. “Tax Commission” means the Tax Commission of the Osage Nation established pursuant to the Osage Nation Revenue and Taxation Act of 2006.

Q. “Tribal member” means an individual who is a member of the Osage Nation.

R. “Vendor” means one that sells. ONCA 07-40, eff. June 22, 2007.