[Adopted 9-30-2003 by Ord. No. 03-07]
This article may be cited as the "Otero County Fire Protection
Excise Tax Ordinance."
There is imposed on any person engaging in business in this
County area for the privilege of engaging in business in this County
area an excise tax equal to 1/4 of 1% 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 amended.[1] The tax imposed under this article is pursuant to the
County Fire Protection Excise Tax Act as it now exists or as amended
and shall be known as the "County fire protection excise 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 amended.
No County fire protection excise 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 area to another point outside the County area; or
B.
Transporting persons or property for hire by railroad, motor vehicle,
air transportation or any other means from one point within the County
area to another point outside the County area.
The revenue derived from the County fire protection excise tax
will be used for the purposes listed below:
A.
Financing
the operational expenses, ambulance services or capital outlay costs
of independent fire districts or ambulance services provided by the
County of Otero.
The effective date of the County fire protection excise tax
shall be July 1, 2004. The effective date of this article is July
1, 2004.
