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Sales to Native Americans or tribal councils by vendors located within the city shall be deemed sales within the city, unless all of the following conditions exist:
(1) The vendor has properly accounted for such sales, in a manner similar to the recordkeeping requirements for out-of-city sales; and
(2) All of the following elements of the sale exist:
a. Solicitation and placement of the order occurs on the reservation; and
b. Delivery is made to the reservation; and
c. Payment originates from the reservation.
(Ord. No. 6938, § 20, 4-25-88; Ord. No. 9322, § 14, 11-22-99)