SB 1189 Summary

• Establishes that Indian tribes receive 25% of transaction privilege tax revenues collected from sources located on their reservations, with remainder credited to state general fund.

• Requires Indian tribes operating community colleges on their reservations to enter into 20-year compacts with the state to account for use of distributed funds, which must be used for capital needs, maintenance, and renewal of facilities.

• Caps annual distributions to qualifying Indian tribes at $1,750,000 per single community college or $875,000 per additional technical college, whichever is less, or a percentage of reservation-source revenues whichever is less.

• Amends section 42-5029 to add new subsection F regarding distribution of transaction privilege tax revenues from Indian reservations, renumbering subsequent subsections accordingly.

• Modifies provisions relating to attorney general investigations of local government violations and withholding of state shared revenues to enforce compliance with state law and constitutional requirements.