§ 32.050 IMPOSITION OF TAX.

   There is imposed on any person engaging in business in this county for the privilege of engaging in business in this county an excise tax equal to 1/16 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 it may be amended. The tax imposed under this subchapter is pursuant to the County Health Care Gross Receipts Tax Act as it now exists or as it may be amended and shall be known as the county gross receipts tax.

(Ord. 93-4, passed 8-23-1993) Penalty, see § 10.99

§ 32.051 GENERAL PROVISIONS.

   This subchapter 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.

(Ord. 93-4, passed 8-23-1993)

§ 32.052 SPECIFIC EXEMPTIONS.

   No county health care gross receipts tax shall be imposed on the gross receipts arising from:

   (A)   The transmission of messages by wire or other means from 1 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 1 point within the county to another point outside the county.

(Ord. 93-4, passed 8-23-1993)

§ 32.053 DEDICATION OF FUNDS.

   Revenue from the county health care gross receipts tax is dedicated to the county-supported medicaid fund.

(Ord. 93-4, passed 8-23-1993)

§ 32.054 EFFECTIVE DATE.

   The effective date of the county health care gross receipts tax shall be either January 1 or July 1, whichever date occurs first after the expiration of at least 3 months from the date this subchapter is adopted.

(Ord. 93-4, passed 8-23-1993)

FIRE PROTECTION EXCISE TAX