According to the 1988 Indian Gaming Regulatory Act, while tribes do not have to pay taxes on casino profits, they must report the distributions to members who are responsible for paying individual taxes.
 
Members of the tribe, which owns and operates Miccosukee Resort & Gaming in Miami, have been billed a combined $58 million for unpaid taxes and penalties.

The tribe’s chairman, Colley Billie, says the tribe will pay the taxes as long as they are legal.

“The Miccosukee people, however, will not be intimidated or coerced by these tax liens into surrendering tribal sovereignty or principles for which so many of our ancestors have paid a very high price in blood, lives, and tears,” said Billie.

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