§ 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)

§ 32.074 SPECIFIC EXEMPTIONS.

   No Valencia County fire protection excise 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 area to another point outside the county area; or

   (B)   Transporting persons or property for hire by railroad, motor vehicle, air transportation or any other means from 1 point within the county area to another point outside the county area.

(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)

§ 32.075 DEDICATION.

   The revenue derived from the county fire protection excise tax will be used for the following purposes: revenues collected herein shall be used for the purpose of financing the operational expenses, capital outlay and ambulance services of independent fire districts within Valencia County.

(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)

§ 32.076 EFFECTIVE DATE.

   The effective date of the county fire protection excise tax shall be 1-1-2005, if enacted by vote of the electorate.

(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)