§ 32.023 DEDICATION.

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

   (A)   70% dedicated to the Valencia County Sheriff's Department;

   (B)   15% dedicated to the Valencia County Road Department for road equipment; and

   (C)   15% dedicated to Valencia County Volunteer Fire and Rescue Departments.

(Ord. 84-1, passed 8-15-1983; Am. Ord. 87-2, passed 3-31-1987; Am. Ord. 96-03, passed 7-22-1996; Am. Ord. 2001-02, passed 7-10-2001)

§ 32.024 EFFECTIVE DATE.

   The effective date of the third one-eight of the county 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 approved by the electorate.

(Ord. 84-1, passed 8-15-1983; Am. Ord. 87-2, passed 3-31-1987; Am. Ord. 96-03, passed 7-22-1996; Am. Ord. 2001-02, passed 7-10-2001)

COUNTY REGIONAL TRANSIT GROSS RECEIPTS TAX

§ 32.025 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% of the gross receipts reported or required to be reported by the person pursuant 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 Local Option Gross Receipts Taxes Act as it now exists or as it may be amended and shall be known as the county regional transit gross receipts tax.

(Ord. 2008-05, passed 8-20-2008)

§ 32.026 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. 2008-05, passed 8-20-2008)

§ 32.027 SPECIFIC EXEMPTIONS.

   No county regional transit 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 one point within the county to another point outside the county;

   (B)   Direct broadcast satellite services.

(Ord. 2008-05, passed 8-20-2008)

§ 32.028 DEDICATION.

   Revenue from the county regional transit gross receipts tax will be used by the Rio Metro Regional Transit District in equal portions for the management, operations, capital, construction or maintenance of the New Mexico Rail Runner Express, and for the management, operations, capital, construction or maintenance of the Rio Metro Regional Transit District System, pursuant to the Regional Transit District Act.

(Ord. 2008-05, passed 8-20-2008)

§ 32.029 EFFECTIVE DATE.

   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