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The effective date of the county regional transit gross receipts tax 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 this subchapter's adoption and the adopted subchapter is delivered or mailed to the Taxation and Revenue Department.
(Ord. 2008-05, passed 8-20-2008)
ENVIRONMENTAL SERVICE GROSS RECEIPTS TAX
(A) There is imposed on any person engaging in business in the County of Valencia for the privilege of engaging in the business in this county an excise tax equal to 1/8 of 1% of the tax 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 is now exists or as it may amended.
(B) The tax imposed under this subchapter is pursuant to the County Environmental Services Gross Receipts Tax, as it now exists or as it may be amended, and shall be known as the Valencia County environmental services receipt tax.
(Ord. 91-04, passed 9-30-1991) Penalty, see § 10.99
No Valencia County environmental services gross receipts tax shall be imposed on gross receipts arising from:
(A) The transmission of messages by wire or other means from 1 point within the county to another point outside of the county; or
(B) Transporting persons or property for hire by railroad, motor vehicle, air transportation or any other means from 1 point within the county to another point outside of the county.
(Ord. 91-04, passed 9-30-1991)
Revenue from the Valencia County environmental service gross receipts tax will be used for all statutorily permitted purposes, including but not limited to health and safety related expenditures such as vector control, community cleanups, the provision of receptacles for receipt of refuse, abatement actions, beautification, parks, and recreation.
(Ord. 91-04, passed 9-30-1991; Am. Ord. 2019-01, passed 6-26-2019)
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