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
• Tax and Revenue Administration Ordinance (#05-100-08)
• Manistee County 1836 Reservation Area
• Mason County 1855 Reservation Area

Register your Tribal Business

• 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.
• 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.