Atkinson Trading Co. v. Shirley

McKAY, Circuit Judge.

Plaintiff-Appellant is a non-Indian New Mexico corporation operating several businesses-including a hotel, restaurant, cafeteria, gallery, curio shop, retail store, and RV park-on property held in fee simple but completely surrounded by Navajo Nation Reservation trust lands. This case involves Appellant’s challenge to a Hotel Occupancy Tax enacted by the Navajo Nation, Navajo Nation Code tit. 24, §§ 101— 142 (1995), requiring persons (Appellant’s guests in this case) to pay an eight percent tax on any room or space costing two dollars or more each day in a hotel which is…