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Address:
6406 Marine Dr NW
Tulalip, WA 98271
(Driving Directions)

Phone: 360-716-4209
Fax: 360-716-0179

Tax & Licensing Division

Mission Statement

Provide the Tulalip community with the services necessary to achieve the Tribes’ vision for Reservation lands while protecting public health, safety and general welfare while asserting tribal authority over the Reservation to include licensing and taxing and public transportation.

Tax & Licensing Division Overview

Tax & Licensing Division (TLD) is a department under the Tulalip Tribes Public Works Division. TLD provides public services in our transit program by providing services throughout the reservation via Federal grants and Tribal hard dollars.

Code Enforcement

  • Assists the TLD in ensuring compliance with the Licensing codes and licensing conditions

Tax & Licensing Division (TLD)

  • Ensures that businesses operating within the boundaries of the Tulalip Reservation are conducted fairly and in compliance with Tribal laws, performs license-related inspections, and administers licenses under the Tulalip Liquor, Cigarette, Business, Food, Transient Accommodation, and Fireworks License Titles and Regulations
  • Administers Tribal titles and regulations governing real estate excise, sales or use, and restaurant privilege taxes
  • Collects REET, sales or use, and food, beverage, and liquor taxes
  • Responsible for civil enforcement activities pursuant to tax and licensing titles and regulations

Transit

  • Tulalip Transit provides free transit service to the rural area of the Tulalip community where there is no other bus service. Service is provided Monday thru Friday from 7:00 AM until 6:33 PM
  • The Tulalip Bay route serves the Administration building, Silver Village, Mission Highlands, Tulalip Health Clinic, Senior Center, and Gym

Tax and Licensing Administration

The Tax and Licensing Division provides for the safety, health and welfare of the Tulalip Tribes and the general Tulalip community by ensuring businesses operating within the boundaries of the Tulalip reservation are conducted fairly and in compliance with Tulalip law and by administering Tulalip tax laws to generate tax revenues for the funding of governmental services.

General licenses and taxes administered and collected by the Tax & Licensing Division:

Tax & Licensing

  • Business Licenses
    • General
    • Home
    • Special Events
    • Peddlers
  • Liquor Licenses
    • Liquor by the Drink
    • Retail Packaged Beer & Wine
    • Banquet License
  • Food Permits
  • Cigarette Licenses
  • Fireworks Licenses
    • Retail
    • Wholesale
  • Transient Accommodation Licenses
  • Real Estate Excise Tax (REET)
  • Sales or Use Tax
  • Restaurant & Privilege Tax
  • Land Occupation Use Tax

Tax and Licensing Forms

Codes and Regulations

Tax and Licensing Codes/Titles

  • Title 10.10 – Business Licensing
  • Title 10.15 – Tax Code
  • Title 10.25 – Fireworks Code
  • Title 10.35 – Liquor Licenses
  • Title 10.40 – Hotel Transient Accommodation Licensing
  • Title 11.20 – Food Service Sanitation
  • Title 12.05 – Sales and Use Tax
  • Title 12.10 – Cigarette Tax
  • Title 12.20 – Real Estate Excise Tax (REET)
  • Title 12.25 – Restaurant Privilege Tax
  • Title 12.30 – Land Occupation Use Tax
  • Title 1.30 – Government Motor Vehicle Licensing & Registration

View the full list of ordinances and codes to see details on each ordinance.

Tax and Licensing Division Staff Directory

Frequently Asked Questions

Licensing

Q: Why must I obtain a Tulalip Business License?
A: Tulalip Business License Code #10.10 Section 5.1 requires that all persons operating any business for profit or conducting any other revenue generating activity within the boundaries of the Tulalip Indian Reservation must first obtain a Tulalip Business License from the Tulalip Tribes Tax & Licensing Division.
Q: How long until I get my business license?
A: The standard processing time is fifteen (15) business days; however annual renewals may take up to thirty (30) days. Applications submitted in person will be provided with a receipt that acts as a temporary business license for ten (10) consecutive days from the date of submittal.
Q: How do I apply for a License and what are the fees for each license?
A: Applications are available on this webpage to the Tax & Licensing Forms section above. Please follow the directions on the front cover of the forms. Applications may be submitted electronically to tld@tulaliptribes-nsn.gov, by mail, or in person at Tulalip Tribes Administration, 6406 Marine DR NW, Tulalip, WA, 98271. License fees vary based on the type of license you are applying and whether you are applying for a new license or renewing an existing license.
Q: I am selling my home or property located on the Tulalip Reservation: how do find information about the (Tulalip) Real Estate Excise Tax (REET)?
A: Contact the Tax and Licensing Division or call 360-716-4216 to obtain the REET form, Real Estate Excise Tax Code 12.20, and corresponding regulations. Tulalip Codes and Ordinances can also be found on the Tulalip Office of Reservation Attorney.
Q: Do I qualify / how do I apply for a REET exemption?
A: You can apply for exemption on the REET form. Exemptions are granted per Real Estate Excise Tax Code 12.20, and corresponding regulations.
Q: What is this Land Occupation Use Tax (LOUT)?
A: All state and local government property taxes on permanent improvements on Indian trust lands were ruled illegal in a recent federal court case. The Tulalip Tribe Land Occupation and Use Tax is a property tax that simply replaces the property taxes you were subject to under state law. The Tulalip Land Occupation and Use Tax is REPLACING the state tax, and NOT being imposed in addition to the state tax.
Q: What authority does the Tribe have to impose this tax?
A: As a federally recognized Indian tribal government, the Tulalip Tribes has legal authority to levy taxes within its jurisdiction. This authority is set out in the Constitution and Bylaws of the Tribes and approved by the federal government of the United States in 1935. The Tribes levies taxes on a number of activities occurring within its jurisdiction and has been doing so for many decades.
Q: Will I still qualify for my low-income senior or disabled exemption from Property Taxes?
A: No. However, you may qualify for a 60% tax deferral.
Q: How will the Tulalip Tribe use my tax dollars?
A: These tax dollars will be incorporated into the Tribes’ government general fund and used to provide services to the community on or near the Tulalip Reservation.

Other

Q: How do I file a complaint about construction or business activity on the Tulalip Reservation?
A: Complaints are handled by the Tribal Code Enforcement Specialist and can be made by a community member, business representative, or staff member via phone 360-716-4215, e-mail, or letter. Complaints and the information collected during an investigation, including complainant's name, nature of complaint, inspection results, phone calls, written and electronic correspondence, citations, and photos concerning the case/ investigation is information protected by the Tulalip Tribes and kept confidential.
Q: Where can I get a map of the reservation or specific area/lot on the reservation?
A: Both, Planning Department and Tribal GIS departments can to assist in obtaining copies for requests of detailed maps of the Tulalip Reservation.