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MISCELLANEOUS TAXES
§ 35.001 MUNICIPAL GROSS RECEIPTS TAX.
   (A)   Imposition of tax. There is imposed on any person engaging in business in this municipality, for the privilege of engaging in business in this municipality, an excise tax equal to 0.25% of the gross receipts reported or required to be reported by the person pursuant to the New Mexico Gross Receipts and Compensating Tax Act being NMSA §§ 7-9-1 et seq., as it now exists or as amended. The tax imposed under this section is pursuant to the Municipal Gross Receipts Tax Act as it now exists or as amended and shall be known as the “municipal gross receipts tax”.
   (B)   General provisions. This section 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.
   (C)   Specific exemptions. No special municipal gross receipts tax shall be imposed on the gross receipts arising from:
      (1)   Transporting persons or property for hire by railroad, motor vehicle, air transportation or any other means from 1 point within the municipality to another point outside the municipality;
      (2)   A business located outside the boundaries of a municipality on land owned by that municipality for which a gross receipts tax distribution is made pursuant to subsection (C) of NMSA § 7-1-6.4; or
      (3)   Direct broadcast satellite services.
   (D)   Effective date. The effective date of this section is July 1, 2019.
(Ord. 527, passed 7-3-1981; Am. Ord. 550, passed 7-24-1984; Am. Ord. 707, passed 1-9-2019)
§ 35.002 SPECIAL MUNICIPAL GROSS RECEIPTS TAX.
   (A)   Imposition of tax. There is imposed on any person engaging in business in the municipality for the privilege of engaging in business in the municipality, an excise tax equal to 0.5% of the gross receipts reported or required to be reported by the person pursuant to the New Mexico Gross Receipts and Compensating Tax Act being NMSA §§ 7-9-1 et seq., as it now exists or as amended. The tax imposed under this section is pursuant to the Special Municipal Gross Receipts Tax Act being NMSA §§ 7-9-1 to 7-9-113, as it now exists or as amended and shall be known as the “special municipal gross receipts tax”.
   (B)   General provisions. This section 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.
   (C)   Specific exemptions. No special municipal gross receipts tax shall be imposed on the gross receipts arising from:
      (1)   The transmission of messages by wire or other means from 1 point within the municipality to another point outside the municipality;
      (2)   Transporting persons or property for hire by railroad, motor vehicle, air transportation or any other means from 1 point within the municipality to another point outside the municipality; or
      (3)   A business located outside the boundaries of a municipality on land owned by that municipality for which a gross receipts tax distribution is made pursuant to subsection (C) of NMSA § 7-1-6.4.
   (D)   Dedication. All the proceeds derived from the imposition of the special municipal gross receipts tax will be used for the repair and replacement of infrastructure improvements, specifically streets and alleys and acquisition of rights-of-way, and related facilities within the municipality or within the extraterritorial zone of the municipality.
   (E)   Effective date. The effective date of this section is January 1, 1985.
(Ord. 551, passed 1-1-1985)
§ 35.003 MUNICIPAL CAPITAL OUTLAY GROSS RECEIPTS TAX.
   (A)   Imposition of tax. There is imposed on any person engaging in business in the municipality for the privilege of engaging in business in the municipality, an excise tax equal to 0.25% of the gross receipts reported or required to be reported by the person pursuant to the New Mexico Gross Receipts and Compensation Tax Act being NMSA §§ 7-9-1 et seq., as it now exists or as it may be amended. The tax imposed under this section is pursuant to the Municipal Local Option Gross Receipts Taxes Act being NMSA §§ 7-19D-1 to 7-19D-16, as it now exists or as it may be amended and shall be known as the “municipal capital outlay gross receipts tax”.
   (B)   General provisions. This section 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.
   (C)   Specific exemptions. No municipal capital outlay gross receipts tax shall be imposed on the gross receipts arising from:
      (1)   Transporting persons or property for hire by railroad, motor vehicle, air transportation or any other means from 1 point within the municipality to another point outside the municipality;
      (2)   A business located outside the boundaries of a municipality on land owned by the municipality for which a state gross receipts tax distribution is made pursuant to subsection (C) of NMSA § 7-1-6.4; or
      (3)   Direct broadcast satellite services.
   (D)   Dedication. Revenue from the municipal capital outlay gross receipts tax will be used for the purposes listed below:
      (1)   Water system improvements;
      (2)   Sewer system improvement;
      (3)   Street improvements; and
      (4)   General building improvements.
   (E)   Effective date. The effective date of this section shall be either January 1 or July 1, whichever date occurs first after the expiration of 3 months from the date when the results of the election are certified to be in favor of the ordinance’s adoption and the adopted ordinance is delivered or mailed to the Taxation and Revenue Department.
(Ord. 634, passed 12-9-2003)
§ 35.004 MUNICIPAL INFRASTRUCTURE GROSS RECEIPTS TAX.
   (A)   Imposition of tax. There is imposed on any person engaging in business in the municipality for the privilege of engaging in business in the municipality, 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 being NMSA §§ 7-9-1 et seq., as it now exists or as it may be amended. The tax imposed under this section is pursuant to the Municipal Local Option Gross Receipts Taxes Act being NMSA §§ 7-9-1 to 7-9-113, as it now exists or as it may be amended and shall be known as the “municipal infrastructure gross receipts tax”.
   (B)   General provisions. This section hereby adopts by reference all definitions, exemption and deductions contained in the Gross Receipts and Compensating Tax Act, as it now exists or as it may be amended.
   (C)   Specific exemptions. No municipal infrastructure gross receipts tax shall be imposed on the gross receipts arising from:
      (1)   Transporting persons or property for hire by railroad, motor vehicle, air transportation or any other means from 1 point within the municipality to another point outside the municipality;
      (2)   A business located outside the boundaries of a municipality on land owned by that municipality for which a state gross receipts tax distribution is made pursuant to subsection (C) of NMSA § 7-1-6.4; or
      (3)   Direct broadcast satellite services.
   (D)   Dedication. Revenue from the municipal infrastructure gross receipts used for the purpose(s) listed below:
      (1)   Various types of infrastructure improvements; and
      (2)   Municipal general purposes.
   (E)   Effective date. The effective date of this section shall be either January 1 or July 1, whichever date occurs first after the expiration of at least 3 months from the date this section is adopted, unless an election is held on the question of approving this section , in which case the effective date shall be either July 1 or January 1, whichever date occurs first after the expiration of 3 months from the date when the results of the election are certified to be in favor of the ordinance’s adoption.
(Ord. 574, passed 9-26-1991; Am. Ord. 576, passed 1-16-1992; Am. Ord. 621, passed 12-11-2001)
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