“Indeed, it is not feasible to talk about (the village), the competing governmental interests, or the needs of Tulalip without discussing the most significant revenues and profits they earn.”

“Gaming is the most profitable of Tulalip’s various business operations, and a significant reason for the existence of Quil Ceda Village (QCV),” Hankins wrote. A big one is the state’s responsibility for building, maintaining and policing I-5, the main conduit for customers. Their witnesses highlighted numerous ways in which the state and county support it. The state and the county regard Quil Ceda Village as more of a shopping mall than a political entity. Their attorneys called on professor Joseph Kalt, who leads The Harvard Project on American Indian Economic Development. The tribes’ witnesses spoke to those costs. While there are no homes in the village - only stores and the Tulalip Resort Casino - the tribes view it as a city that requires a full array of services, including public safety, public works and a building department. Major tenants on its 2,100 acres include Seattle Premium Outlets, Cabela’s and Walmart. The federal government in 2001 recognized the village as a political subdivision of Tulalip tribal government. The legal action also targets personal property taxes at Quil Ceda Village as well as the state’s Business & Occupation tax. Department of Justice intervened to support the tribes’ case.

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