3.__Traffic standards.__The tribal gaming operator shall provide access from gaming facilities located on the site onto public highways of the State adequate to meet standards of the Department of Transportation or shall enter into agreements with the Department of Transportation for the provision of such access by the State, including provisions for compensation by the tribal gaming operator of the costs incurred by the State in constructing such improvements to the public highways, including traffic control signals, as may be necessary.__The State shall cooperate with the Tribes in providing at the expense of the tribal gaming operator such signs as are reasonable and appropriate in order to permit members of the traveling public to locate the site from the major road approaches.

§6312.__State taxation and revenue sharing

1.__Property taxes.__In accordance with section 6208, subsection 2, all real or personal property owned by the Tribes or the tribal gaming operator in connection with gaming operations and other activities at the site are subject to levy and collection of real and personal property taxes by any taxing authorities, including municipalities having jurisdiction over the site.

2.__State corporation taxes.__In accordance with section 6208, subsection 3, so long as the Tribes are exempt from the payment of federal income taxes on business corporations, they are not subject to taxation under the laws of the State applicable to business corporations.__The tribal gaming operator is subject to state corporation taxes in accordance with its particular form of organization.__With respect to gaming operations and other activities at the site, the Tribes and the tribal gaming operator, as applicable, are subject to all sales and use taxes, including liquor and tobacco taxes, of general application within the State.

3.__Video facsimile revenues.__So long as no change in state law occurs to tax or exact any fee on the gaming operations or other activities at the site except as provided in subsections 1 and 2, the tribal gaming operator shall pay to the State an annual fee equal to 25% of the gross revenues of video facsimiles operated by the tribal gaming operator, such fee to be deemed for all purposes of state law a valid business expense.__Provided, however, if a like facility or gaming device is authorized by the State, and subject to a tax more favorable than the tax contemplated herein, the annual fee payable to the State must be