(1) General Taxing Authority. The commission shall have authority, as provided by tribal law, to assess and collect tax on sales of liquor and beer products to the consumer or purchaser. The tax shall be collected and paid to the commission upon all liquor and beer products sold within the jurisdiction of the tribe. The business council may establish differing tax rates for any given class of merchandise, which shall be paid prior to the time of retail sale and delivery thereof.

(2) Added to Retail Price. An excise tax, to be set by the business council, on the wholesale price shall be added to the retail selling price of liquor and beer products sold to the ultimate consumer or purchaser. All taxes paid pursuant to this chapter shall be conclusively presumed to be direct taxes on the retail consumer precollected for the purposes of convenience and facility only.

(3) Within 72 hours after receipt of any liquor or beer by any wholesaler or retailer subject to this chapter, a tribal tax stamp shall be securely affixed thereto denoting the tribal tax thereon. Retailers or sellers of liquor and/or beer within the tribe’s jurisdiction may buy and sell or have in their possession only liquor and/or beer which have the tribal tax stamp affixed to each package. [Ord. Liquor and Beer Ordinance § 501.]