Tax Department

Mission Statement

• Administer the collection of Tribal taxes on all business activity occurring within Tribal and Trust lands.
   
• Assist Tribal citizens in obtaining exemption from State taxes as negotiated in the Tax Agreement between the Little River Band of Ottawa Indians and the State of Michigan.
   
• Protect the Tribe from liability for non-compliance with State and Federal tax laws while maximizing tax benefits available for the Tribe and its citizens.

Tribal Tax Documents

• Tribe-State Tax Agreement
• First Amendment to the Tribe-State Tax Agreement
• Second Amendment to the Tribe-State Tax Agreement
• Third Amendment to the Tribe-State Tax Agreement
• Fourth Amendment to the Tribe-State Tax Agreement
• Fifth Amendment to the Tribe-State Tax Agreement
• Sixth Amendment to the Tribe-State Tax Agreement
• Tax and Revenue Administration Ordinance (#05-100-08)
• Manistee County 1836 Reservation Area
• Mason County 1855 Reservation Area

Register your Tribal Business

Tribal Business Tax Registration Form
The Tax and Revenue Administration Ordinance requires all sellers (Tribal and Non- Tribal) to register with the Tax Department before selling goods or services on Tribal and Trust lands. Sellers can register by completing the Tribal Business Tax Registration Form.

Tribal Business Tax Registration Form
If a seller is selling on Tribal and Trust lands for the purpose of a fundraiser a Request for Tribal Tax Exemption for Fundraising Event Form can be submitted to the Tax Department for a tax exemption.