(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 1/16% 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 Environmental Services Gross Receipts Tax Act as it now exists or as it may be amended and shall be known as the “municipal environmental services 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 environmental services 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. Revenue from the municipal environmental services gross receipts tax will be used for the purpose(s) of the acquisition, construction, operation and maintenance of solid waste facilities, water facilities, wastewater facilities, sewer systems and related facilities.
(E) Effective date. The effective date of this section shall be either January 1, 1991, unless an election is held pursuant to NMSA § 7-19B-3(A) on the question of disapproving 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. 571, passed 9-24-1990)