§ 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)

COUNTY CORRECTIONAL FACILITY GROSS RECEIPTS TAX

§ 32.090 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 1/8 of 1% (.125%) 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 Correctional Facility Gross Receipts Tax Act as it now exists or as it may be amended and shall be known as the “county correctional facility gross receipts tax.”

(Ord. 98-04, passed 6-8-1998; Am. Ord. 2009-02, passed 7-22-2009; Am. Ord. 2014-04, passed 7-16-2014) Penalty, see § 10.99

§ 32.091 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. 98-04, passed 6-8-1998; Am. Ord. 2009-02, passed 7-22-2009; Am. Ord. 2014-04, passed 7-16-2014)

§ 32.092 SPECIFIC EXEMPTIONS.

   No county correctional facility gross receipts tax shall be imposed on the gross receipts arising from:

   (A)   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; or

   (B)   Direct broadcast satellite services.

(Ord. 98-04, passed 6-8-1998; Am. Ord. 2009-02, passed 7-22-2009; Am. Ord. 2014-04, passed 7-16-2014)

§ 32.093 DEDICATION.

   Revenue from the county correctional facility gross receipts tax will be used for the purpose(s) listed below:

   (A)   For the purpose of operating, maintaining, constructing, purchasing, furnishing, equipping, rehabilitating, expanding or improving a judicial-correctional or county correction facility or other grounds of a judicial-correctional or county correctional facility, including acquiring and improving parking lots, landscaping or any combination of the foregoing;

   (B)   For the purpose of transporting or extraditing prisoners; or

   (C)   To payment of principal and interest on revenue bonds or refunding bonds issued pursuant to the provisions of the County Correctional Facility Gross Receipts Tax Act.

(Ord. 98-04, passed 6-8-1998; Am. Ord. 2009-02, passed 7-22-2009; Am. Ord. 2014-04, passed 7-16-2014)

§ 32.094 EFFECTIVE DATE.

   The effective date of the county correctional facility gross receipts tax shall be either January 1 or July 1, whichever date occurs first after the expiration of 3 months from the date this subchapter is adopted, unless an election is held on the question of approving the subchapter, in which case the effective date 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 the subchapter's adoption.

(Ord. 98-04, passed 6-8-1998; Am. Ord. 2009-02, passed 7-22-2009; Am. Ord. 2014-04, passed 7-16-2014)

COUNTYWIDE EMERGENCY COMMUNICATIONS AND EMERGENCY MEDICAL AND BEHAVIORAL HEALTH SERVICES TAX