SANTA CLARA PUEBLO TAX ADMINISTRATION
Responsibilities of Individuals Conducting Business on Tribal Land

For the privilege of conducting business on tribal land, each individual business is responsible for complying with the laws which are set forth in the Santa Clara Pueblo Tax Code.

Business Registration 
Any person regularly engaged in business with Santa Clara Pueblo or on Santa Clara Pueblo Lands must hold a current Business License. The following is the process for obtaining a business license:
•	Fill and complete the business license application provided by the Santa Clara Pueblo Tax Administration.
•	The Tax Office Manager will review the application and process the application to the Administrator to approve or deny the request for business license. 
•	If approved, the Tax Administrator will issue the business a business license. The business license is required to be visible on location where business is being conducted or on hand when requested for businesses or individuals out of State.
•	The Tax Office Manager will collect all fees associated with the issued business license and provide information regarding paying gross receipt taxes.  

 The following are exempt from this rule:
•	A Pueblo member engaged in jewelry or pottery making or other arts and crafts production and the sale of goods made by such person.
•	A Pueblo member engaged in Livestock or other agricultural commodity production
•	Religious or charitable organizations
•	The Pueblo or any entity wholly owned by the Pueblo

Business License Classification(s)
Class I Business License
1.	Any person engaged in retail or wholesale Sales of goods or services of any kind from a fixed location on Pueblo Lands, or by means of fixed facilities located on Pueblo Lands, shall obtain a Class 1 License.
2.	A Class 1 License shall not be issued unless the proposed Licensee has a right to the use of the location at or facilities by which the Business is conducted, as shown by a valid federally approved lease, easement or permit issued to such Licensee for such location, or a sublease issued pursuant to such federally approved lease, or a valid permit or assignment issued by the Pueblo.

Class II Business License 
1.	Each Person selling or trading in goods or services on Pueblo Lands from a vehicle or temporary or movable stand or booth, or who is engaged in construction or other Business activity on Pueblo Lands for a limited period of time lasting longer than two consecutive days, or lasting longer than three days in any month, shall obtain a Class 2 License.
2.	A Class 2 licensee operating from vehicle or temporary or movable stand or booth may only conduct such business at locations specifically designated for such types of operations by the Pueblo, or with express permission of the owner or assignee of the land.
Business license type:	FEE	
CLASS I BUSINESS LICENSE	$25.00	
CLASS II BUSINESS LICENSE 	$75.00	

Authority of the Santa Clara Pueblo Tax Administration Office  
The Tax Administrator has the authority to revoke or suspend a license issued under this Title, or shall refuse to issue a new or renewed License, for good cause as follows:
•	For any material misstatement of fact in an application for a License, License amendment, or License renewal;
•	For any material misstatement of facts in a record, report, or other document required to be kept and/or filed with the Tax Administrator by this Title or this Code;
•	For any violation of a License condition;
•	For any violation of this Code or any regulation promulgated hereunder, or any valid order of the Tax Administrator; or 
•	For failure to pay any applicable tribal tax in the amount and at the time due.

Gross Receipt Taxes (GRT) 
These taxes are imposed by the Pueblo, as a requirement of our agreement with the State of New Mexico under which the state shares with the Pueblo a sizeable portion of the gross receipts taxes collected by the state from non-Indian owned businesses located on tribal land. The agreement requires that the Pueblo impose an identical tax on businesses owned by Pueblo members.
Reporting GRT 
It is the responsibility of each individual to report their Gross Receipts to the appropriate tax agency by the 25th of the day of the month following the calendar month for which the payment is being made.

GRT Payments Check on of the boxes to indicate how your business is going to pay GRT.
Business Name 	Name(Print)	Title 	

____: The Business I represent will pay gross receipts taxes directly to the State of New Mexico using the location code________, for ___________________County.  

____: The Business I represent will pay gross receipts taxes directly to Santa Clara Pueblo using the location code__________, for _______________County. We understand our GRT payments are due on or before the 25th of each month by close of business 4:00 p.m.  

_________________________		______
SIGNATURE				DATE 

__________________________________
TAX REPRESENTATIVE			DATE

Exemptions
The following are exempt from paying Gross Receipts Tax:
•	Gross Receipts of the Pueblo
•	Gross Receipts of the United States of America
•	Gross Receipts of the State of New Mexico and any of its political sub- divisions
•	Gross Receipts from the sales of gasoline, special fuel and ethanol blended fuel
•	Gross Receipts from the isolated or occasional sale or leasing of property or services by a person not regularly engaged in selling or leasing such on Pueblo Lands
•	Gross Receipts of a minister or of a charitable or religious organization
•	Gross Receipts from sales of art s or crafts that are sold by the artist or craft s person who produced them or by a family member or employee of the artist or craftsperson

Tax Rates
The applicable rate for such taxes is dependent on where the business is located. The following are the current tax rates for each location. Tax rates are subject to change every six (6) months.
County 	Rate 	Location Code 	
Rio Arriba
Within Santa Clara Pueblo Grant	% 8.6875	17-903	
Santa Clara Pueblo – Main grant area	% 6.6250	17-901	
Santa Fe County 
Espanola/ Santa Clara Grant 1	% 8.8125	01-903	
Santa Clara Pueblo 
Santa Fe County four corners area	% 6.8750	01-901	

To access New Mexico Gross Receipt tax rates map search the link below:
 http://www.tax.newmexico.gov/gross-receipts-tax-historic-rates.aspx

Tax Administration Staff 

George Marquez, Tax Administrator/ Director  
Office: (505) 692-6335
Cell: (505) 216-8654
Email: gmarquez@santaclarapueblo.org 

Desiree Ramirez, Office Manager 
Office: (505) 692-6335
Cell: (505) 423-4973
Email: dramirez@santaclarapueblo.org