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| SOURCES AND USES OF TRIBAL TAX REVENUES |
| The Pawnee Nation Tax Commission General Revenue and 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) 10% 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. |
| ©Copyright Pawnee Nation of Oklahoma, P.O. Box 438 Pawnee,Ok 74058 For problems or questions regarding this web contact webmaster@pawneenationtaxcommission.com last updated January 17, 2008 |
