301. ESTABLISHING TAX COMMISSION.

There is hereby established the Tribal Tax Commission.

1. The Commission shall consist of five members, one of whom shall be designated by the Tribal Council as Chairman of the Commission; provided, that the Chairman of the Budget and Finance Committee of the Tribal Council may not be designated as Chairman of the Commission.
2.  One member of the Tax Commission shall be the Chairman of the Budget and Finance Committee of the Tribal Council, who shall serve as liaison between the Commission and the Council. The Chairman of the Commission, the other three members of the Commission, and two alternate members of the Commission shall be appointed by the Tribal Council from a list of nominees recommended jointly by the President of the Tribe and the Budget and Finance Committee of the Tribal Council. The President and the Budget and Finance Committee, in recommending nominees, and the Council, in appointing such officials, shall choose members of the Rosebud Sioux Tribe who have appropriate education or business experience, and who are neither elected nor appointed officials of the Tribe, nor otherwise employed on the staff of the Tribe, provided, that non-members may be nominated and appointed when the members possess education, experience, or background which makes them uniquely qualified to serve. Initial appointments shall be made for the following terms: Chairman of the Commission - four years; one Commission member - three years; one Commission member - two years; one Commission member - one year; one alternate Commission member - three years; one alternate Commission member - one year. Thereafter, all appointments shall be for four-year terms, provided that if a permanent vacancy occurs because of removal or resignation or for any other reason, appointment of a replacement shall be for the remainder of the term of the person being replaced. The Chairman of the Budget and Finance Committee of the Tribal Council shall serve on the Tax Commission for a term concurrent with his term as chairman of the Budget and Finance Committee.
3. The Revenue Director shall be a full-time paid employee of the Tribe, selected jointly by the President of the Tribe and the Budget and Finance Committee of the Tribal Council, with the approval of the Tribal Council. The Revenue Director shall be subject to the provisions of the Tribal Personnel and Policy Manual. The Tribal Council may assign the Revenue Director additional duties, to the extent that such additional duties do not conflict with the performance of his duties as Revenue Director.
4. The Revenue Director shall have primary responsibility for day-to-day oversight of the operation of the Tribal Tax Commission and all employees and advisors of the Tax Commission, but shall not be a member of the Commission.