[Adopted 9-28-1992 by Ord. No. 92-01]
There is imposed on any person engaging in business in the County
area outside of the boundaries of any incorporated municipality, for
the privilege of engaging in business in this County area, an excise
tax equal to 1/8% of the gross receipts reported or required to be
reported by the person pursuant to the New Mexico Gross Receipts and
Compensating Tax Act as it now exists or as it may be amended.[1] The tax imposed under this article is pursuant to the
County Environmental Services Gross Receipts Tax Act as it now exists
or as it may be amended and shall be known as the "County environmental
services gross receipts tax."
[1]
Editor's Note: See NMSA 1978, § 7-9-1 et seq.
This article hereby adopts by reference all definitions, exemptions
and deductions contained in the Gross Receipts and Compensating Tax
Act as it now exists or as it may be amended.
No County environmental services gross receipts tax shall be
imposed on the gross receipts arising from:
A.
The transmission of messages by wire or other means from one point
within the County to another point outside the County; or
B.
Transporting persons or property for hire by railroad, motor vehicle,
air transportation or any other means from one point within the County
to another point outside the County.
Revenue from the County environmental services gross receipts
tax will be used for the purpose(s) listed below:
A.
For the
acquisition, construction, operation and maintenance of solid waste
facilities, water facilities, wastewater facilities, sewer systems
and related facilities.
The effective date of the County environmental services gross
receipts tax shall be January 1, 1993, unless an election is held
pursuant to NMSA 1978, § 7-20B-3B,[1] on the question of disapproving the ordinance, in which
case the effective date shall be either July 1 or January 1, whichever
date occurs first after the expiration of three months from the date
when the results of the election are certified to be in favor of the
ordinance's adoption.
[1]
Editor's Note: NMSA 1978, § 7-20B-3, was recompiled
as NMSA 1978, § 7-20E-17, by L. 1993, Ch. 354, § 17
and subsequently repealed by L. 2019, Ch. 274, effective 1-1-2019.
