- 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
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. Tribal or Tribal member businesses selling goods or services within the Tax Agreement Area are also required to register with the Tax Department. Sellers can register by completing the appropriate form as described below.
- Registration for Tribal Business License Form should be completed by any seller operating on Tribal and Trust land at more than three events per year.
- Registration for Tribal Business License with Instructions should be completed by sellers operating within the Tax Agreement Area but not on Tribal and Trust lands. These sellers are subject to Michigan taxes instead of Tribal Taxes but must register with the Tax Department as a Tribal Business.
- If a seller operates at three or fewer events on Tribal and Trust land per year, they should complete Concessionaires Tribal 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.