SOURCES AND USES OF
TRIBAL TAX REVENUES
Taxation Act of 1993 Chapter 1, section 110 F. (as amended by PBC
Resolution #07-21 on April 25, 2007) states:  Appropriation Allocation
Formula:  All surplus tax revenues shall be appropriated to provide essential
Tribal government services according to the following allocation formula:  

(1)        10% for police and fire protection;
(2)        10% for road construction, repairs, and maintenance on the
 Reservation;
(3)        10% for the education of Tribal member children at the Pawnee
Academy;
(4)        10% for Tribal public health needs;
(5)        10% for water, sewage, and garbage disposal on the Reservation;
(6)        10% for the acquisition of land and general administration of Tribal
trust lands;
(7)        10% for the advancement and development of Tribal enterprises to
address chronic unemployment and chronic poverty among Tribal
members;
(8)        10% for other essential government services or Tribal public
recreation; and,
(9)        20% for the administration, maintenance and support of the Pawnee
Nation Tax Act by the Pawnee Nation Tax Commission.


Chapter 3, section 301: TAX ON SALES states:  There is hereby levied upon
the sale of property within the Tribal Jurisdiction a tax of eight percent (8%)
of the actual sales price thereof exclusive of any rebates.  

If a sale is consummated by trades, barter, or exchange for anything other
than money, the tax shall be computed at the fair market value of the
property sold.





For the Year Ended December 31, 2007

SOURCES
2007 TAX REVENUES
Cigarette Tax                                       $  52,519.50
Tobacco Tax                                        $    8,513.60
Sales Tax & Penalties                       $  77,015.10
Oil & Gas Severance                          $  19,382.66
New License Plates                           $  29,541.86
Renewal License Plates                   $  47,622.55
Tax Revenues                                  $234,595.27

Other Revenues Collected in 2007
Other Revenues                                 
 $  15,167.80
Total Revenues                            $249,763.07

USES
Uses of Revenues
Pawnee Nation for Essential Tribal Services        $ 81 843.73        
Tax Comm. 2008 Annual Budget                $140,000.00








For the Year Ended December 31, 2006

SOURCES
2006 TAX REVENUES
Cigarette Tax                                                                 $  48,644.87
Tobacco Tax                                                                  $    7,189.63
Sales Tax & Penalties                                                 $  80,814.74
Oil & Gas Severance                                                   $  21,015.49
New License Plates                                                    $  27,629.13
Renewal License Plates                                            $  45,298.40
Tax Revenues                                                         $230,592.26

Other Revenues Collected in 2006
Other Revenues                                                          $  20,363.63
Total Revenues                                    $250,955.89


USES
Uses of Revenues
Pawnee Nation for Essential Tribal Services         $  62,105.14        
Tax Comm. 2006 Annual Budget                              $180,000.00







For the Year Ended December 31, 2005

SOURCES
2005 TAX REVENUES
Cigarette Tax                                                               $  24,893.40
Tobacco Tax                                                                $    6,446.40
Sales Tax & Penalties                                               $  62,855.08
Oil & Gas Severance                                                 $  18,350.51
New License Plates                                                  $  26,301.86
Renewal License Plates                                          $  44,378.33
Tax Revenues                                                           $183,225.58

Other Revenues Collected in 2005
Other Revenues                                      $  17,298.37
Total Revenues                                 $200,523.95


USES
Uses of 2005 Revenues
Pawnee Nation for Essential Tribal Services         $  44,833.63        
Tax Comm. 2006 Annual Budget                              $180,000.00






For the Year Ended December 2004

SOURCES
2004 TAX REVENUES
Cigarette Tax                                                               $  39,835.43
Tobacco Tax                                                                $     7,292.21
Sales Tax & Penalties                                               $   37,416.51
Oil & Gas Severance                                                 $   18,422.43
Tax Revenues                                                             $ 102,966.58

OTHER REVENUES
New License Plates                                                  $   26,671.37
Renewal License Plates                                          $   39,995.55
Other Revenues                                                         $   15,267.70
Total Revenues                                                          $ 184,901.20

USES
Uses of 2004 Revenues
Pawnee Nation for Essential Tribal Services           $  65,523.77        
Tax Comm. 2005 Annual Budget                                $140,000.00





Prior Years Tag and Tax Revenues
2007        $249,763                2006       $250,956
2005        $200,523                2004        $184,901
2003        $162,950                2002        $254,532
2001        $229,899                2000        $282,263
1999        $136,436                1998        $123,796
1997        $137,741                1996        $197,470
1995        $109,740                1994        $140,141
*From 1998 to 2002 the Tax Commission collected and
maintained the State Motor Fuel Compact appropriations.  
In 2002, by tribal resolution the Pawnee Business Council
was assigned as the “Responsible Agent” for these funds.  

Prior Years Revenue Allocations to Pawnee
Nation of Oklahoma
2007        $81,844                  2006        $62,105
2005        $44,834                  2004        $  65,523        
2003        $ 40,300                 2002        $268,000
2001        $150,000                2000        $107,000
1999        $          0                1998         $          0
1997        $  38,000                1996        $          0        
1995        $  15,000                1994        $          0        

Prior Years Budget Allocation Use
2008        $140,000                2007        $190,000*
2006        $180,000                2005        $140,000        
2004        $140,000                2003        $159,715
2002        $139,489                2001        $  86,338
2000        $  84,280                1999        $  93,397
1998        $ 75,026                 1997        $133,261
1996        $107,616                1995        $138,242
1994        $129,287

* Midyear budget modification received for new Vehicle
Registration program to comply with state Law
Enforcement requirements.
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last updated January 17, 2008