Business Property Tax
The intent of the Tribal Council in enacting this tax is to respect traditional Pueblo livelihoods, customs and their contributions to tribal government, to preserve and protect the health and welfare of tribal members to pay a fair share of Pueblo governmental services provided within the Pueblo of Acoma tax jurisdiction.  The tax is based on 6.5% of valued property.  A Method of Payment allows for contractors to select Payment in Lieu of Business Property Tax at the rate of 5%.
 

Gasoline Tax
A compromise was reached between NM tribes and the State Legislature.  All gallons of gas sold by the tribe’s retailer are assessed a .17 cent a gallon tax. The creation of this tax was intended to collect taxes from tribal retail gas sales at the Travel Center at Exit 102.  The tax is based on .17 cents per gallon of gas sold at Sky City Travel Center.

Lodger’s Tax

The creation of this tax was intended to collect taxes from the Pueblo of Acoma’s hotel and RV park. The tax is based on 5% of each room and RV space rented.

Gross Receipts Tax

• The creation of this tax was intended for the privilege of engaging in business within the Pueblo of Acoma jurisdiction. 
• Tax is based on 6% of the total amount of sale, money or the value of merchandise received from selling goods, renting or leasing property or from performing services within Pueblo of Acoma lands.
• This GRT applies and is imposed on all Tribal and non-tribal businesses established on Pueblo of Acoma land.
• There are 14 exemption provisions within the tax law which are considered non-taxable. E.g. pottery making, bread making, livestock, farming, etc.

The Gross Receipts Tax is due to the Pueblo of Acoma Tax office on the 10th day following the end of the month for which the tax is due. For example, the tax payable for February, 2010 is due on March 10, 2010. The Acoma Tax Office has all the forms necessary to report and calculate payments due for this tax. 

Click here for information on Gross Receipts Tax Exemptions.

Tribal Employment Rights Office (TERO)

III. The Proposed Tribal Employment Rights Law

Full employment on the Acoma reservation is an important goal of the Pueblo. In order to achieve that goal, Pueblo Governors are considering whether to present a Tribal Employment Rights Ordinance (“TERO”) to the Pueblo of Acoma Tribal Council, the legislative branch of the Pueblo government. Part of the proposal is that the costs of administering this proposed law will be met by charging what is often referred to as a “TERO” fee. Generally, the way these fees work is that any private entity offering employment within the jurisdiction of an Indian tribe on a project for the Indian tribe must pay a fee equal to one percent (1%) of the total contract price of the project and enter into a compliance agreement with the Pueblo.

IV. What Happens If a Tax or Fee is Not Paid?

If a business does not pay taxes or fees that are due, there can be penalties which include a penalty of $100 per day for each day the taxpayer is delinquent, with interest at an annual rate of 20% on delinquent taxes due. In addition, any extraordinary administrative costs incurred in collecting an unpaid tax, including attorneys fees and other costs of collection, are also assessed against the taxpayer unless the Governor, for good cause shown, relieves the taxpayer from this section of the law.

A business may dispute any tax assessment by filing a protest action with the Acoma Tax Office. In the event of a protest action, the full amount of the tax stated to be due must be paid over to the Pueblo of Acoma. The monies are then placed in an interest bearing or escrow account with a bank pending final determination of the protest action. The procedures for handling the protest are found in Title 14 of the Acoma Laws 1995 (2009 Supplement) at Sections 14-1-13 through 14-1-18.
If you have any questions about these taxes please contact me at 552-5126.
Click here to read Notice of Enactment of TERO Ordinance
 

Cigarette Tax Act of 2009 – Frequently Asked Questions.