TITLE 1. BUSINESS REGULATION

CHAPTER 1. LIQUOR CONTROL

Section 1-1-1. Definitions.

As used in this Chapter the following definitions shall apply unless the context clearly indicates otherwise:

AISD court means the judicial system for the Albuquerque Indian School District established by the Governing Council pursuant to Article V of the District Charter;

beer means a beverage containing more than one-half percent alcohol by volume, obtained by the fermentation of any infusion or decoction of barley, malt and hops or other cereals in water, and includes porter, beer, ale and stout;

District or AISD means the Albuquerque Indian School District, and includes all land made subject to the Albuquerque Indian School District Charter;

District Manager means the District official identified in Article VII of the District Charter;

Governing Council means the District’s governing body created by Article II of the District Charter;

liquor includes beer, spiritous liquors, wine, all combinations thereof, and any other intoxicating beverage containing alcohol;

minor means any person under the age of twenty-one (21) years;

Oversight Commission means the body created by Article VI of the District Charter;

package means any container or receptacle used for holding liquor for purposes of sale or delivery to a person;

person means an individual, corporation, firm, partnership, limited liability company, enterprise or other legal entity;

public place means highways, roads, streets, driveways, sidewalks, garages, parking areas, stores, other shopping areas, government buildings, schools, churches, public meeting halls, restaurants, theaters, lobbies and hallways of office buildings, open spaces, all means of public conveyance, depots, waiting rooms, bus stops, publicly or school owned parks and/or playgrounds, and any other location that is generally open to and used by the public, including the grounds thereof;

purchase means any purchase, exchange, barter, traffic, or other receipt of liquor by any person, with or without consideration, by any means whatsoever;

sale means any sale, exchange, barter, traffic, donation, distribution, serving, or supplying of liquor by any person, with or without consideration, by any means whatsoever;

server permit means an alcoholic beverage server permit issued by the state of New Mexico pursuant to the Alcohol Server Education Article of the New Mexico Liquor Control Act, NMSA 1978 § 60-6E-1 et seq. or a successor statute, provided that, if the Oversight Commission adopts AISD standards for the issuance of server permits, server permit shall mean the permit issued pursuant to the Oversight Commission standards;

special event permit means a permit authorizing the permit holder to dispense alcoholic beverages by the drink, excluding package sales, at the location and during the times specified in the permit;

spiritous liquor means distilled or rectified spirits, potable alcohol, brandy, whiskey, rum, gin and aromatic bitters or any similar alcoholic beverage, including blended beverages, dilutions or mixtures of one or more of the foregoing containing more than one-half percent alcohol, but excluding medicinal bitters;

wine means beverages obtained by the fermentation of the natural sugar contained in fruit or other agricultural products, with or without the addition of sugar or other products, that do not contain less than one-half percent nor more than twenty-four percent alcohol by volume.

Section 1-1-2. Purpose.

The purpose of this Chapter is to establish limitations and standards for the legalization of the introduction, sale, purchase, service, possession, and public consumption of liquor within the District.

Section 1-1-3. Related Federal and State Laws.

A. For purposes of 18 U.S.C. § 1161, this Chapter shall be interpreted and applied as constituting the liquor ordinance adopted under the authority of the Indian Pueblos having jurisdiction over the District. B. For purposes of the exemption from the New Mexico Liquor Control Act provided by NMSA 1978 § 60-3A-5(D), this Chapter shall be interpreted and applied as constituting the law of the Indian Pueblos authorizing the sale, service, possession or public consumption of liquor within the boundaries of the District, on the terms and conditions stated in this Chapter.

Section 1-1-4. AISD Liquor License.
  1. Governing Council Authorization. Any person qualified to hold a liquor license under this Chapter may be authorized to engage in the wholesale purchase, retail sale, or retail distribution of liquor within the District upon terms and conditions approved by resolution of the Governing Council and consistent with this Chapter. Any person granted such approval will be Page 3 (as adopted July 24, 2013) deemed to hold an AISD liquor license.

  2. Contents of License. The license shall specify whether the licensee is authorized to make package sales, sales by the drink for consumption on the licensed premises, or both. The license shall specify what types of liquor the licensee is authorized to sell and shall identify the licensed premises within which sales are authorized.

  3. License Revocation. The Governing Council has the authority to revoke an AISD liquor license for any violation of this Chapter or other law applicable to the licensed person, including the tax ordinances enacted by the Governing Council.

  4. Source of Liquor. The person granted an AISD liquor license must purchase all liquor sold within the District from a person licensed by the state of New Mexico to sell liquor at wholesale.

  5. Revocable Privilege. A liquor license granted by the Governing Council is a revocable privilege, and no person holding a liquor license shall be deemed to have acquired any vested property rights in or under the license.

  6. Term. Each liquor license shall be issued or renewed for the term fixed by the Governing Council.

  7. Qualifications.

    1. An application for a liquor license constitutes a request that the Governing Council make a decision on the applicant's general suitability, character, integrity, and ability to import, sell, dispense, or distribute liquor within the District in conformity with this Chapter.

    2. An applicant for a liquor license and a person to whom a liquor license has been granted shall at all times bear the burden of proving its qualification to hold a liquor license.

    3. No liquor license shall be issued to or held by a person who has been convicted of two or more violations of this Chapter in a twelve month period, or whose liquor license (issued by any jurisdiction) has been revoked at any time. If a person who owns ten percent (10%) or more of the ownership interests in the entity holding an AISD liquor license is disqualified to hold the liquor license under this Section 1-1-4(G)(3), then the entity is also disqualified to hold an AISD liquor license.

    4. The person holding an AISD liquor license must have the character, integrity, financial ability, and business skills necessary to acquire, sell, dispense, or distribute liquor within the District in conformity with this Chapter.

  8. License Fee. The Governing Council shall by resolution establish the amount of the license fee required for issuance or renewal of a liquor license authorizing package sales and for issuance or renewal of a liquor license authorizing sales by the drink on the licensed premises. 

  9. Investigations. An applicant for a liquor license and a person to whom a liquor license has been granted shall comply with all administrative subpoenas issued by the District Manager pursuant to Section 1-1-10. If an applicant or licensee, or any employee or principal of an applicant or licensee, refuses or fails to comply with a subpoena issued by the District Manager, that person's application or license may be suspended, revoked, or denied by the Governing Council, based solely upon such failure or refusal.

  10. Special Event Permit.

    1. Public Events. Any person holding a license under this chapter authorizing sales of liquor by the drink within the licensed premises may dispense liquor at a special public event located outside of the licensed premises upon receiving a permit from the Oversight Commission with the concurrence of the Chairman and Vice Chairman of the Governing Council of the District and upon the payment of the permit fee fixed by the Oversight Commission. As used in this subsection, "special public event" includes any fair, cultural or artistic performance, athletic competition of a seasonal nature, or other event held on an intermittent basis. The permit shall be valid for no longer than the duration of the special public event.

    2. Private Events. Any person holding a license under this chapter authorizing sales of liquor by the drink within the licensed premises may dispense liquor at a private event located outside of the licensed premises and catered by the licensee upon receiving a permit from the Oversight Commission with the concurrence of the Chairman and Vice Chairman of the Governing Council of the District and upon the payment of the permit fee fixed by the Oversight Commission. The permit shall be valid for no more than twelve hours.

    3. The person holding a license to sell liquor by the drink and its employees shall be the only persons permitted to dispense liquor during the function for which the special event permit was issued.

    4. Issuance of the special event permit is within the discretion of the Oversight Commission.

    5. The special event permit shall identify the location where the special event will take place, the hours and days during which the permit is in effect, and the types of liquor that may be dispensed under authority of the permit. The permit shall not authorize package sales of liquor.

    6. The permittee shall be subject to all District laws and regulations regulating the sale of liquor by the drink.
Section 1-1-5. Server Permit.
  1. Servers. Every person directly involved in selling, dispensing, or serving liquor within the District shall have a current and valid server permit in his/her possession when Page 5 (as adopted July 24, 2013) engaged in such activity.

  2. Retailers. Any person authorized by this Chapter to sell liquor within the District shall not employ or engage any person to sell, dispense or serve liquor within the District unless that person holds a current and valid server permit.

  3. Standards. The Oversight Commission is authorized, but not required, to establish District standards and requirements under this Chapter for obtaining and retaining a server permit; provided that any such standards and requirements shall be at least as stringent as the requirements applicable outside the District imposed by the Alcohol Server Education Article of the New Mexico Liquor Control Act, NMSA 1978 § 60-6E-1 et seq. or a successor statute.
Section 1-1-6. Right to Require Proof of Age; Right to Refuse Sale.
  1. Proof of Age. Any person authorized by this Chapter to sell liquor within the District shall have the authority to require any person purchasing or desiring to purchase liquor to produce proper evidence of age and identity before making any sale of liquor to such person.

  2. Refusing to Sell. Any person authorized by this Chapter to sell liquor within the District shall have the authority to refuse to sell liquor to any person who is unable to produce proof of age and identity.
Section 1-1-7. Liability Insurance.

A. General Public Liability. Any person authorized by this Chapter to sell liquor within the District shall obtain general public liability insurance in an amount not less than one million dollars ($1,000,000) per occurrence, or such higher amount set by resolution of the Governing Council. B. Dram Shop Liability. If the Governing Council, the AISD court, or another court with jurisdiction to do so imposes dram shop liability on a person authorized to engage in the sale of liquor within the District, the licensed person shall obtain insurance adequate to cover such liability, in such amount set by resolution of the Governing Council.

Section 1-1-8. Terms and Conditions of Sales.
  1. Election Day. Sale of liquor is allowed on any state or federal election day only to the same extent allowed by state and municipal law within the boundaries of the City of Albuquerque.

  2. Hours for Sales for Consumption on Licensed Premises. Liquor shall be sold by the drink, served, and consumed on the licensed premises only during the same hours and days allowed by the laws of the State of New Mexico and the City of Albuquerque in effect from time to time.

  3. Hours for Package Sales. Liquor shall be sold in unbroken packages, for consumption off the licensed premises and not for resale, only during the same hours and days allowed by the laws of the State of New Mexico and the City of Albuquerque in effect from time to time.

  4. Cash Sales. All sales of liquor shall be for cash, check, money order, debit card, or credit card, and no credit shall otherwise be extended to any person for the purchase price of liquor.

  5. Sales for Personal Use; Resale Prohibited. All sales of liquor authorized by this Chapter shall be retail sales for the personal use of the purchaser and shall not be for the purpose of resale, whether or not the resale is for profit or in the original container. 

  6. Licensed Premises. All sales of liquor authorized by this Chapter shall take place only within the licensed premises identified in the seller’s liquor license or any applicable special event permit.

  7. Participation by Minors Prohibited. All handling, stocking, possession, and sale of liquor shall be conducted only by persons twenty-one (21) years of age or older. Proof of age must be shown by a current and valid government-issued driver’s license or other governmentissued form of identification that contains birth date and photo of the holder of the license or identification. 

  8. Compliance with Section 9. All liquor sales shall be conducted in strict compliance with Section 1-1-9.

  9. No Public Nuisance. All liquor sales shall be conducted in a manner that prevents the creation of a public nuisance on or near the licensed premises.
Section 1-1-9. Civil Offenses.

The following conduct is prohibited within the District:

  1. Sales to Minors. No person shall sell any liquor to any person under the age of twenty-one (21) years.

  2. Purchase or Possession by Minors. No person under the age of twenty-one (21) years shall purchase, attempt to purchase, possess, or consume any liquor.

  3. Unauthorized Sale. No person shall sell any liquor except under the authority of, and in conformity with all requirements of, a current and valid AISD liquor license and any applicable special event permit.

  4. Unauthorized Purchase. No person shall knowingly purchase any liquor from a person who is not authorized to sell the liquor pursuant to a current and valid AISD liquor license.

  5. Sale Outside Licensed Premises. No person selling liquor under the authority of a current and valid AISD liquor license or special event permit shall sell any liquor outside the boundaries of the premises identified in the liquor license or the applicable permit.

  6. Sale to Intoxicated Person. No person selling liquor under the authority of a current and valid AISD liquor license shall sell any liquor to any person who the seller has reason to believe is intoxicated.

  7. Sale for Resale. No person selling liquor under the authority of a current and valid AISD liquor license shall sell liquor with knowledge that the liquor will be resold, either within or outside the District.

  8. Purchase for Resale. No person shall purchase liquor with the intention of reselling the liquor, within or outside the District. 

  9. Drinking in Public Places. No person shall drink any liquor in a public place that is not part of the licensed premises under a current and valid AISD liquor license or special event permit.

  10. Open Containers Prohibited. No person shall have an open container of liquor in a public place that is not part of the licensed premises under a current and valid AISD liquor license or special event permit; or shall possess an open container of liquor in or on a vehicle.

  11. False Identification. No person shall attempt to purchase liquor through the use of false or altered identification which falsely purports to show the individual to be over the age of twenty-one (21) years.

  12. Drinking on Premises of Package Store. No person shall consume liquor on the licensed premises of a facility that is authorized only to sell liquor for consumption off the licensed premises.
Section 1-1-10. Administration.
  1. District Manager. The District Manager is hereby granted administrative authority to perform the following actions relating to liquor licenses and special event permits issued under the authority of this Chapter, subject to review by the Oversight Commission:

    1. investigate applicants for a liquor license or permit and holders of a liquor license or permit to ensure their eligibility to obtain or hold a liquor license or permit, as applicable,

    2. impose civil penalties under Section 1-1-11,

    3. issue written demands to comply with this Chapter or any requirement of a liquor license or permit,

    4. issue administrative subpoenas requiring the production of relevant records, books, information, evidence or other documents and/or the presence and testimony of Page 8 (as adopted July 24, 2013) any person relating to any matter under consideration or investigation by the District Manager under this Section 1-1-10,

    5. suspend a liquor license for up to forty-five (45) days for any violation of this Chapter,

    6. perform such other actions that are reasonably necessary and proper to carry out the authority granted by this Section 1-1-10.

  2. Oversight Commission. A person adversely affected by an act or failure to act of the District Manager in the administration of this Chapter, including suspension of a liquor license, may seek review of the District Manager’s conduct by the Oversight Commission, pursuant to procedural rules adopted by the Oversight Commission. The Oversight Commission may affirm, reverse, or modify the action of the District Manager.

  3. Governing Council. A person adversely affected by a decision of the Oversight Commission may appeal that action to the Governing Council; provided that a written notice of appeal must be filed with the Secretary of the Governing Council within ten (10) business days of the action being appealed. The Governing Council shall review the appeal based on the administrative record and may conduct such further hearings or other proceedings as it deems appropriate. The decision of the Governing Council is final and is not subject to review by any court or other body.
Section 1-1-11. Penalties.
  1. Civil Penalty. Any person who knowingly violates any provision of this Chapter shall be subject to a civil assessment of not less than five hundred dollars ($500) and not more than ten thousand dollars ($10,000) for each violation.

  2. Criminal Prosecution. The imposition of civil penalties under this Chapter shall not bar prosecution and conviction of a person who violates any criminal law applicable within the District.
Section 1-1-12.

Sovereign Immunity Reserved. Nothing in this Chapter shall be construed as a waiver of the sovereign immunity of the District.

Section 1-1-13. Amendments.

This Chapter may be amended by the Governing Council, subject to approval by the Secretary of the Interior or the Secretary’s designee.

Section 1-1-14. Effective Date.

This Chapter shall be in effect upon the date of publication in the Federal Register by the Secretary of the Interior or the Secretary’s designee.

CHAPTER 2. BUSINESS REGISTRATION

Section 1-2-1. Title. 

This chapter may be cited as the "Business Registration Ordinance." 

Section 1-2-2. Definitions. 

19 Pueblos District Court means the court authorized by the Governing Council to exercise judicial jurisdiction over the District. 

District means all lands subject to the jurisdiction of the Governing Council pursuant to the 19 Pueblos District Charter. 

Governing Council means the governing body of the District under Article II of the 19 Pueblos District Charter. 

Engaging in business means carrying on or causing to be carried on any activity with the purpose of direct or indirect benefit, profit, gain or advantage, and includes selling tangible personal property, leasing tangible personal property, and performing services, including without limitation, construction services, lodging services, recreational services, and entertainment services. Engaging in business includes making sales of tangible personal property through vending machines and similar devices. Engaging in business does not include granting a lease or sublease of real property. 

Non-business customer means a natural person who is purchasing tangible personal property or services for his/her personal benefit and not for the benefit of the purchaser's business. 

Oversight Commission means the commission established by Article VI of the 19 Pueblos District Charter. 

Person means any natural person, firm, partnership, joint venture, association, corporation, limited liability company, estate, trust, or any entity, department, agency, instrumentality or political subdivision of tribal, federal or state government. 

Tax Administrator means the head of the AISD Tax Office appointed under District Code Section 2- 1-4.B.

Section 1-2-3. Applicability. 

This chapter applies to any person who engages in activity in the District that requires registration with the Tax Administrator under the provisions of this chapter. 

Section 1-2-4. Business Registration Required; Exemptions. 
  1. Every person having a permanent place of business in the District must register with the Tax Administrator as a Class 1 business.

  2. Every person who does not have a permanent place of business in the District but sells tangible personal property in the District to a non-business customer, or performs services in the District for a non-business customer must register with the Tax Administrator as a Class 2 business if the person selling the property or service engages in more than one such transaction in the same calendar month.

  3. Every person who does not have a permanent place of business in the District but sells or leases tangible personal property or performs services within the District and is not a Class 1 or Class 2 business, must register with the Tax Administrator as a Class 3 business, unless exempted by this Section.

  4. No business registration shall be transferable.
Section 1-2-5. Class 1 Business. 
  1. Registering as a Class 1 business authorizes the registered business to engage in business at its permanent place of business in the District. A separate registration must be obtained for each permanent business location of the business in the District.
     
  2. Evidence ofregistration issued by the Tax Administrator shall be displayed in a conspicuous place within the business establishment of the registered business.

  3. The registration shall be valid for one calendar year; provided that the initial registration shall be valid from the date of registration with the Tax Administrator to December 31 of the same year.

  4. The person applying to register as a Class 1 business shall complete the registration form provided by the Tax Administrator setting forth the following information:

    1. The full business name, address, and telephone numbers of the applicant;

    2. Federal and state (if applicable) tax identification numbers;

    3. The organizational status of the applicant (natural person, corporation, partnership, limited liability company, or other entity).
Section 1-2-6. Class 2 Business. 
  1. Registering as a Class 2 business authorizes the registered business who does not have a permanent place of business in the District to sell tangible personal property in the District to a non-business customer, or to perform services in the District for a non- business customer at the location identified in the registration form. A separate registration must be obtained for each authorized business location of the business in the District.

  2. Proof of registration issued by the Tax Administrator shall be conspicuously displayed at the location where the registered business engages in business.

  3. The registration shall be valid for the period of time determined by the Tax Administrator, not to exceed sixty (60) days.

  4. The person applying to register as a Class 2 business shall complete the registration form provided by the Tax Administrator setting forth the following information:
    1. The full business name, address, and telephone numbers of the applicant;

    2. Federal and state (if applicable) tax identification numbers;

    3. The organizational status of the applicant (natural person, corporation, partnership, limited liability company, or other entity);

    4. If the applicant proposes to sell prepared food to non-business customers, the applicant must have a current and valid food handler permit issued by the Indian Health Service, the state of New Mexico, or the City of Albuquerque.

  5. The registration form and proof of registration shall identify the types of property and/or services the business is authorized to sell.
Section 1-2-7. Class 3 Business. 
  1. Registering as a Class 3 business authorizes the registered business who does not have a permanent place of business in the District to sell tangible personal property in the District, or to perform services in the District. A separate registration must be obtained for each authorized business location of the business in the District.

  2. Proof of registration issued by the Tax Administrator shall be maintained by the registered business and available for inspection upon request.

  3. The registration shall be valid for one calendar year; provided that the initial registration shall be valid from the date of registration with the Tax Administrator to December 31 of the same year.

  4. The person applying to register as a Class 3 business shall complete the registration form provided by the Tax Administrator setting forth the following information:

    1. The full business name, address, and telephone numbers of the applicant;

    2. Federal and state (if applicable) tax identification numbers;

    3. The organizational status of the applicant (natural person, corporation, partnership, limited liability company, or other entity);

    4. Such other information that the Tax Administrator deems necessary.

  5. The registration form and proof of registration shall identify the types of property and/or services the business is authorized to sell.
Section 1-2-8. Registration Renewal. 

Application to renew a Class 1 business registration may be made not more than sixty (60) nor less than ten (10) business days prior to the expiration of the current registration, and shall be made on a form provided by the Tax Administrator, and shall be accompanied by all required fees. 

Section 1-2-9. Application and Renewal Fees. 

Persons subject to registration under this chapter shall pay fees to register or renew a registration in the amount established by a fee schedule approved by resolution of the Oversight Commission. The fee to register or renew any registration of a Class 1 or Class 2 business shall not exceed Fifty Dollars ($50.00) for a full calendar year. The fee for an initial Class 1 business registration shall be pro-rated for the portion of the first calendar year between the date of registration and December 31. There shall be imposed upon each delinquent renewal a late fee in the amount of Ten Dollars ($10.00). 

Section 1-2-10. Duties of Registered Business. 
  1. As a condition of maintaining a business registration in good standing, the registered business must pay all applicable taxes imposed by the District Code. Non-payment of such taxes shall be grounds to suspend or revoke the registration, and/or to impose any other sanction authorized by this chapter.

  2. As a condition of maintaining a business registration in good standing, the registered business must comply with all applicable laws of the District. Violation of such laws shall be grounds to suspend or revoke the business registration, and/or to impose any other sanction authorized by this chapter.

  3. By registering under this chapter, the registered business agrees to be subject to the District Code and consents to being sued in the 19 Pueblos District Court to enforce this chapter.
Section 1-2-11. Restrictions on Business Activity. 
  1. No person shall engage in any business activity within the District that requires registration under this chapter without first registering with the Tax Administrator.

  2. No person shall deal in Pueblo religious objects, funerary objects, objects of antiquity, artifacts, or objects removed from any historic or prehistoric ruin or monument.

  3. No person shall introduce, possess for sale or barter, or sell or barter in the District any imitation Native American jewelry or imitation Native American arts and crafts, which shall include without limitation any product which is similar in appearance to authentic Native American jewelry or arts and crafts but (1) is not handcrafted by a member of a federally-­recognized tribe, (2) is made by machine, or (3) is made from unnatural products.
Section 1-2-12. Suspension and Revocation of Business Registration. 
  1. The Tax Administrator may revoke or suspend a business registration under this chapter for good cause as follows:

    1. For any material misstatement of facts in an application for registration or renewal of registration;

    2. For any violation of this chapter; or

    3. For unscrupulous, fraudulent, unfair or deceptive trade practices, as determined by any court of competent jurisdiction.

  2. The Tax Administrator shall provide written notice of intent to revoke or suspend a registration by certified mail, return receipt requested, to the last known address of the registered business on the Tax Administrator's records. If the registered business cannot be given actual notice, it may be served by publication in a newspaper of general circulation in the area once each week for two (2) consecutive weeks. The registered business shall have ten (10) days from the day the notice was delivered, or from the date of last publication, to show cause in writing why the registration should not be revoked or suspended.

  3. In the event of an emergency that threatens the public health, safety or welfare, the Tax Administrator may temporarily suspend a registration without prior notice for a period not exceeding ten (10) days.

  4. A business may protest the revocation or suspension of its registration under section 2-1-15 of the Tax Code, including an appeal under section 2-1-16 of the Tax Code.
Section 1-2-13. Civil Penalties. 
  1. Engaging in Business Without Registering. If a person engages in business in the District without first registering with the Tax Administrator as required by this chapter or after a registration has expired, has been suspended or revoked, the Tax Administrator may assess a penalty of One Hundred Dollars ($100.00) for a first violation, and Two Hundred Dollars ($200.00) for any subsequent violation within a five (5) year period.

  2. Violation of Conditions of Registration. If a person violates any condition of the registration, the Tax Administrator may assess a penalty of Two Hundred Dollars ($200.00) for a first violation, and Four Hundred Dollars ($400.00) for any subsequent violation within a five (5) year period.

  3. Notice of Penalty Assessment. The Tax Administrator shall mail or otherwise deliver a written notice of penalty assessment to the person on whom the penalty is assessed, directing the person to pay the penalty within sixty (60) days of the notice and describing the violation for which the penalty is imposed.

  4. Protest of Penalty Assessments. The notice of penalty assessment under this section will be treated as an assessment of tax for purposes of the protest procedures in section 2-1-15 of the Tax Code, including an appeal under section 2-1-16 of the Tax Code.

  5. Collection of Unpaid Penalties. If the person to whom a penalty assessment has been issued under this section does not timely pay the penalty assessment, the person shall be treated as a delinquent taxpayer and the Tax Administrator may pursue any collection procedures provided for delinquent taxpayers in the District Tax Code.  
Section 1-2-14. Judicial Enforcement. 

The Tax Administrator shall have the authority to seek judicial enforcement of violations of this chapter by injunction in a civil proceeding filed in the 19 Pueblos District Court. 

Section 1-2-15. Administrative Enforcement. 

The Tax Administrator is charged with the administration and enforcement of this chapter and, in addition to the other duties specified in this chapter, shall have the power and authority to: 

  1. Receive, review and approve or reject all applications for business registration;

  2. Approve, renew, suspend or revoke business registrations and issue proof of registration;

  3. Collect and issue receipts for business registration fees imposed by this chapter;

  4. Investigate violations of this chapter;

  5. Adopt rules and regulations not inconsistent with this chapter and approved by resolution of the Oversight Commission to govern the procedure for the approval, renewal and revocation of business registrations, the terms and conditions applicable to business registrations, and other matters reasonably related to the enforcement of this chapter;

  6. Keep records and files, and perform such other functions relating to this chapter as the Governing Council shall direct; 

  7. Prepare and make available to persons engaging in business in the District standard forms and instructions thereto to carry out the intent of this chapter;

  8. Examine the places of business of any person engaging in business in the District to determine compliance with this chapter, with the consent of such person, or, failing to obtain the consent of such person, pursuant to a search warrant issued by the 19 Pueblos District Court.
Section 1-2-15. Confidentiality of Business Registration Information. 

All records related to applications for business registration shall be confidential and not open to public inspection. No current or former employee or contract personnel of the District shall reveal to any individual any information contained in an application for business registration made pursuant to this chapter except: 

  1. To the person that filed the application or to the applicant's authorized representative upon the written request of the applicant;

  2. To legal counsel for the District, or a member of the Governing Council, or a member of the Oversight Commission, or an employee or contract personnel of the District authorized by the Governing Council to obtain such information for use in connection with a governmental function of the District; provided that the person receiving the information shall not reveal such information except as otherwise provided for in this section;

  3. To federal, state or tribal law enforcement officers pursuant to a written request in connection with a pending criminal or civil investigation;

  4. To the 19 Pueblos District Court or other court of competent jurisdiction in response to an order to produce the information in any action in which the registered business or applicant for registration is a party;

  5. For statistical releases, in such a manner that the information revealed is not identified as applicable to any individual registered business; and

  6. The Tax Administrator may disclose the fact that a person has or has not registered under this chapter, and the type of any business registration maintained by that person.

 

CHAPTER 3. ECONOMIC DEVELOPMENT

Section 1-3-1. Title.

This Chapter may be cited as the "Economic Development Incentive Ordinance."

Section 1-3-2. Purpose.

The purpose of the Economic Development Incentive Ordinance is to allow the Albuquerque Indian School District to support economic development projects through the District’s Economic Development Incentive Fund that foster, promote and enhance the District’s economic development efforts and gain tax revenues for the District while protecting against the unauthorized use of public money. The Albuquerque Indian School Governing Council passed Resolution GC 2015-10 Accepting and Adopting Recommendation for the AISD Tax Subsidy to IPMI for Economic Development. This Ordinance creates and implements an Economic Development Incentive Fund which is funded by tax receipts collected by the District.

Section 1-3-3. Definitions.

For purposes of this Chapter:

Economic Development Incentive Project means a specific plan or design by a qualifying entity that receives an incentive grant pursuant to the Economic Development Incentive Ordinance for the purchase of capital equipment or leasehold improvements that will be permanently attached to a leasehold interest from the Indian Pueblos Marketing, Inc. (“IPMI”). May also be referred to as “Project.”

Project Participation Agreement means an agreement between a qualifying entity and the IPMI and AISD whereby the District provides assistance to an economic development project in exchange for the benefits received.

Qualifying Entity means a corporation, limited liability Company, partnership, joint venture, syndicate, association or other person that is one or a combination of two or more of the following: A business in which all or part of the activities of the business involves the supplying of goods and services to the general public which are subject to the gross receipts tax.

District or AISD means the Albuquerque Indian School District, and includes all land made subject to the Albuquerque Indian School District Charter.

District Manager means the District official identified in Article VII of the District Charter. 

Governing Council means the District’s governing body created by Article II of the District Charter. Incentive(s) means economic assistance in the form of direct compensation provided to a qualifying entity pursuant to the terms of this Ordinance. Also referred to as incentive grant.

Indian Pueblo Marketing, Inc. or IPMI means the corporation wholly owned by the 19 Pueblos and organized under 25 U.S.C. §477.

Leasehold Improvement means alternations or enhancements made to the rental or leased premises in order to customize it for the specific needs of the tenant.

Leasehold Interest means real property held under a rental or lease agreement by which IPMI grants to a qualifying entity the right to occupy or use the land within AISD for a period of time.

Oversight Commission means the body created by Article VI of the District Charter.

Section 1-3-4. Economic Development Incentive Fund.
  1. An Economic Development Incentive Fund is established pursuant to AISD Governing Council Resolution No. GC 2015-10.

  2. The Economic Development Incentive Fund shall be used to provide financial assistance in the form of grants for leasehold improvement equipment for qualifying entities locating a new business within the District on property leased from IPMI.

  3. A total amount of $165,600 annually or $13,800 per month shall be allocated from AISD cigarette tax revenues to the Economic Development Incentive Fund. When the Economic Development Incentive Fund account balance exceeds $175,000, the monthly funding allocation of $13,800 to that fund account shall cease. If the Economic Development Incentive Fund account balance drops below $110,000, the monthly funding allocation of $13,800 to that fund account shall resume. The District Manager shall notify the Oversight Commission of either of these allocation changes at the next regularly scheduled Oversight Commission meeting.

  4. For the transition period of April 1, 2016 to March 31, 2017, if the Governing Council approves a project participation agreement for support of a qualified entity within the District, and if there are insufficient funds available in the Economic Development Incentive Fund, the District shall utilize District operating funds to properly fund the project participation agreement and then collect and pay back to the District operating funds all funds for each project participation agreement until District operating funds are repaid in full. If there are sufficient funds in the Economic Development Incentive Fund, each project participation agreement shall be funded in this manner. 

  5. There shall be a reporting of balance of the Economic Development Incentive Fund at each Governing Council meeting.

  6. The Oversight Commission and staff shall evaluate the Economic Development Incentive Fund after one (1) year and report to and make recommendations, if any, to the Governing Council.
Section 1-3-5. Scope of Economic Development Assistance.
  1. The District may provide, through an application and review process, up to 50% of the projected annual gross receipts tax generated by the qualifying entity for permissible permanent leasehold improvements needed for an economic development project.

  2. The District may provide the lesser of the two amounts to the business requesting assistance; $75,000 or fifty (50) of the estimated yearly gross receipt tax to be generated by the business requesting assistance.

  3. The Economic Development Incentive grant funds shall not be used for general operating costs.
Section 1-3-6 Project Application and Review Process.
  1. Role of Oversight Commission. The Oversight Commission shall be responsible for reviewing and making recommendations to the Governing Council on applications for assistance for Economic Development Incentive projects.

  2. Application Requirements.
    1. Any qualifying entity may propose an Economic Development Incentive project to the District. Mere submission of an application does not create an obligation on the part of the District to fund the project.

    2. Applications from qualifying entities shall be submitted to the District Manager on forms provided by the District.

    3. An application shall, at a minimum, contain the following:

      1. A description of the project, including the nature of the business, identity and addresses of all persons or entities with any interest in the facility;

      2. A proposed project schedule including the expected date(s) the project will be brought into service;

      3. The total dollar amount of the project and financing arrangements;

      4. Information relating to the feasibility of the project including information relating to the ability of the business to generate revenue subject to the gross receipts;

      5. A proposed construction schedule for the project; Approved per GC Resolution 2016-03; Revision Approved per GC Resolution 2018-06

      6. A statement of plans for project management and the information that IPMI used to make a determination to lease space to the applicant; and

      7. Such other information as the District may reasonably require after initial review of the application, including but not limited to preliminary legal opinions, further information regarding the relationship of the application to IPMI’s, development objectives, additional proof of financial capability, business references, and term sheets for financing and financial commitment letters.

  3. Application Review Process.

    1. District Manager and staff shall review the application and determine if the entity and the proposed project qualify under this Ordinance.

    2. The District Manager and staff shall advise the Oversight Commission of the evaluation of application and project and proposed determination.

    3. The District Manager and staff shall then coordinate with the qualifying entity and IPMI to develop and execute a proposed project participation agreement. The proposed project participation agreement shall not become effective until reviewed by the Oversight Commission and approved by the Governing Council.

    4. The Oversight Commission shall consider the economic development project, the proposed project participation agreement, and such other information as deemed relevant, at an Oversight Commission meeting. The Commission shall make the recommendation to the Governing Council that the proposal and project participation agreement be either adopted, conditionally adopted or not adopted.

  4. Application Review Criteria.

    1. Applications for Economic Development Incentive project funds which provide the greatest gross receipts tax revenues and match the character of the current District business entities shall receive priority. Examples include, but are not limited to:

      1. Businesses that have a history of successes as shown by the number of locations and length of time in business; 

      2. Restaurants;

      3. Retail;

      4. Services companies providing service subject to the gross receipt tax.

    2. All applications for Economic Development Incentive projects shall include a District gross receipts tax analysis. The cost of preparation of the gross receipts tax analysis shall be the responsibility of the applicant. District staff shall review and approve of the methodology used. The source and rationale for any multiplier effects shall be identified. The analysis shall address the following: yearly estimated gross receipts tax to be generated by locating within in the District’s property.
Section 1-3-7 Project Participation Agreement.
  1. The qualifying entity shall prepare with the District and IPMI, a project participation agreement. This agreement is the formal document which states the contributions and obligations of all parties in the Economic Development Incentive project. The agreement must include the following items:

    1. The economic development goals of the project; including the District gross receipts tax analysis and estimates;

    2. The contributions of the District and the qualifying entity;

    3. The specific measurable objectives upon which the performance review will be based;

    4. A schedule for project development and goal attainment;

    5. Agreement to periodic inventory of leasehold improvements purchased pursuant to this Ordinance. Such inventory shall be performed by the District’s staff;

    6. The term of the project participation agreement and provisions for the situation where the qualifying entity moves, sells, assigns, leases or otherwise transfers a majority interest in the project prior to the expiration of the agreement term; 

    7. Such other terms as the District Manager, Oversight Commission or Governing Council deems necessary. 

  2. Each project participation agreement shall be approved by the Governing Council. Section 1-3-9 Effective Date. The effective date of the Economic Development Incentive Ordinance shall be April 1, 2016.