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Valencia County Overview
Valencia County, NM Code of Ordinances
VALENCIA COUNTY, NEW MEXICO CODE OF ORDINANCES
BOARD OF COUNTY COMMISSIONERS
TITLE I: GENERAL PROVISIONS
TITLE III: ADMINISTRATION
CHAPTER 30: BOARD OF COMMISSIONERS
CHAPTER 31: PLANNING COMMISSION
CHAPTER 32: TAXATION
PROPERTY TAX
COUNTY GROSS RECEIPTS TAX
COUNTY REGIONAL TRANSIT GROSS RECEIPTS TAX
ENVIRONMENTAL SERVICE GROSS RECEIPTS TAX
HEALTH CARE GROSS RECEIPTS TAX
FIRE PROTECTION EXCISE TAX
§ 32.070 TITLE.
§ 32.071 INTENT.
§ 32.072 IMPOSITION OF TAX.
§ 32.073 GENERAL PROVISIONS.
§ 32.074 SPECIFIC EXEMPTIONS.
§ 32.075 DEDICATION.
§ 32.076 EFFECTIVE DATE.
COUNTY CORRECTIONAL FACILITY GROSS RECEIPTS TAX
COUNTYWIDE EMERGENCY COMMUNICATIONS AND EMERGENCY MEDICAL AND BEHAVIORAL HEALTH SERVICES TAX
HARMLESS GROSS RECEIPTS TAX
CHAPTER 33: SMOKING POLICY
CHAPTER 34: COLLECTIVE BARGAINING
CHAPTER 35: PERSONNEL
CHAPTER 36: DEPARTMENTS
CHAPTER 37: LOCAL ECONOMIC DEVELOPMENT ACT
TITLE V: PUBLIC WORKS
TITLE VII: TRAFFIC CODE
TITLE IX: GENERAL REGULATIONS
TITLE XI: BUSINESS REGULATIONS
TITLE XIII: GENERAL OFFENSES
TITLE XV: LAND USAGE
TABLE OF SPECIAL ORDINANCES
PARALLEL REFERENCES
§ 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
§ 32.070 TITLE.
   This chapter may be cited as the Valencia County Fire Protection Excise Tax Subchapter (hereinafter, this subchapter).
(Ord. 84-2, passed 1-27-1984; Am. Ord. 89-02, passed 4-17-1989; Am. Ord. 94-01, passed 9-19-1994, Am. Ord. 2004-01, passed 6-14-2004)
§ 32.071 INTENT.
   The intent of this subchapter is to adopt the fire protection excise tax originally adopted by Valencia County in 1994, Ordinance No. 94-01.
(Ord. 84-2, passed 1-27-1984; Am. Ord. 89-02, passed 4-17-1989; Am. Ord. 94-01, passed 9-19-1994, Am. Ord. 2004-01, passed 6-14-2004)
§ 32.072 IMPOSITION OF TAX.
   (A)   There is imposed on any person engaging in business in the area of Valencia County, for the privilege of engaging in business in Valencia County, 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 the same may be amended from time to time.
   (B)   The tax imposed under this subchapter is pursuant to the County Fire Protection Excise Tax Act, as amended in 2004, and as the same may be amended from time to time, and shall be known as the county fire protection excise tax.
(Ord. 84-2, passed 1-27-1984; Am. Ord. 89-02, passed 4-17-1989; Am. Ord. 94-01, passed 9-19-1994, Am. Ord. 2004-01, passed 6-14-2004) Penalty, see § 10.99
§ 32.073 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 the same may be amended from time to time.
(Ord. 84-2, passed 1-27-1984; Am. Ord. 89-02, passed 4-17-1989; Am. Ord. 94-01, passed 9-19-1994, Am. Ord. 2004-01, passed 6-14-2004)

Disclaimer: This Code of Ordinances and/or any other documents that appear on this site may not reflect the most current legislation adopted by the Municipality. American Legal Publishing provides these documents for informational purposes only. These documents should not be relied upon as the definitive authority for local legislation. Additionally, the formatting and pagination of the posted documents varies from the formatting and pagination of the official copy. The official printed copy of a Code of Ordinances should be consulted prior to any action being taken. For further information regarding the official version of any of this Code of Ordinances or other documents posted on this site, please contact the Municipality directly or contact American Legal Publishing toll-free at 800-445-5588.

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