There is imposed on any person engaging in business in the county, for the privilege of engaging in business in the county, an excise tax equal to 1/4 of 1% (0.25%) 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 Local Option Gross Receipts Taxes Act, as it now exists or as it may be amended, and shall be known as the “countywide emergency communications and emergency medical and behavioral health services tax.”
(Ord. 2008-06, passed 9-3-2008; Am. Ord. 2009-01, passed 3-27-2009)