Chapter 7 — Chapter 7

History: Laws 1991, ch. 176, § 4; repealed by Laws 2019, ch. 274, § 16.

History: Laws 1991, ch. 176, § 5; 1994, ch. 101, § 5; repealed by Laws 2019, ch. 274, § 16.

History: Laws 1991, ch. 176, § 6; 1997, ch. 125, § 8; 2003, ch. 205, § 2; 2005, ch. 338, § 2; repealed by Laws 2019, ch. 274, § 16.

History: Laws 1991, ch. 176, § 7; repealed by Laws 2019, ch. 274, § 16.

History: Laws 1991, ch. 176, § 8; repealed by Laws 2019, ch. 274, § 16.

History: Laws 1991, ch. 176, § 9; 1993, ch. 306, § 3; 1996, ch. 18, § 2; 1996 (1st S.S.), ch. 6, § 3; 1997, ch. 54, § 3; repealed by Laws 2019, ch. 274, § 16.

History: 1978 Comp., § 7-20C-9.1, enacted by Laws 1993, ch. 306, § 4; repealed by Laws 2019, ch. 274, § 16.

ANNOTATIONS Repeals. — Laws 1993, ch. 354, § 19E repealed 7-20D-1 NMSA 1978, as enacted by Laws 1991, ch. 212, § 5, relating to the title of the County Health Care Gross Receipts Tax Act, effective July 1, 1993. For provisions of former section, see the 1992 NMSA 1978 on NMOneSou…

ANNOTATIONS Repeals. — Laws 1993, ch. 354, § 19E repealed 7-20D-2 NMSA 1978, as enacted by Laws 1991, ch. 212, § 6, relating to definitions of the County Health Care Gross Receipts Tax Act, effective July 1, 1993. For provisions of former sections, see the 1992 NMSA 1978 on NMOne…

ANNOTATIONS Recompilations. — Laws 1993, ch. 354, § 18 recompiled former 7-20D-3 NMSA 1978 as enacted by Laws 1991, ch. 212, § 7, as 7-20E-18 NMSA 1978, effective July 1, 1993.

ANNOTATIONS Repeals. — Laws 1993, ch. 354, § 19E repealed 7-20D-4 NMSA 1978, as enacted by Laws 1991, ch. 212, § 8, requiring an ordinance to conform to certain provisions of the gross receipts and compensating tax act and requirements of the department, effective July 1, 1993. F…

ANNOTATIONS Repeals. — Laws 1993, ch. 354, § 19E repealed 7-20D-5 NMSA 1978, as enacted by Laws 1991, ch. 212, § 9, relating to specific exemptions, effective July 1, 1993. For provisions of former section, see the 1992 NMSA 1978 on NMOneSource.com.

ANNOTATIONS Repeals. — Laws 1993, ch. 354, § 19E repealed 7-20D-6 NMSA 1978, as enacted by Laws 1991, ch. 212, § 10, relating to collection by department, distribution of proceeds, deductions, effective July 1, 1993. For provisions of former section, see the 1992 NMSA 1978 on NMO…

ANNOTATIONS Repeals. — Laws 1993, ch. 354, § 19E repealed 7-20D-7 NMSA 1978, as enacted by Laws 1991, ch. 212, § 11, relating to interpretation of act, administration and enforcement of tax, effective July 1, 1993. For provisions of former sections, see the 1992 NMSA 1978 on NMOn…

Chapter 7, Article 20E NMSA 1978 may be cited as the "County Local Option Gross Receipts and Compensating Taxes Act". History: 1978 Comp., § 7-20E-1, enacted by Laws 1993, ch. 354, § 1; 2019, ch. 270, § 51.

History: Laws 1983, ch. 213, § 32; 1986, ch. 20, § 85; 1978 Comp., § 7-20-5, amended and recompiled as 1978 Comp., § 7-20E-10 by Laws 1993, ch. 354, § 10; 1994, ch. 101, § 7; 2004, ch. 110, § 3; repealed by Laws 2019, ch. 274, § 16.

History: Laws 1983, ch. 213, § 35; 1986, ch. 20, § 87; 1978 Comp., § 7-20-8, amended and recompiled as 1978 Comp., § 7-20E-11 by Laws 1993, ch. 354, § 11; repealed by Laws 2019, ch. 274, § 16.

History: 1978 Comp., § 7-20-3.1, enacted by Laws 1989, ch. 239, § 1; 1978 Comp., § 7-20-3.1, amended and recompiled as 1978 Comp., § 7-20E-12 by Laws 1993, ch. 354, § 12; repealed by Laws 2019, ch. 274, § 16.

authority to impose; use of proceeds. A. A majority of the members of a governing body may enact an ordinance imposing an excise tax on a person engaging in business in the county for the privilege of engaging in business. The rate of the tax shall be one-fourth of one percent of…

impose; rate; election; use of revenue. A. Upon submission of a resolution to the governing body pursuant to Subsection D of this section, the governing body of a county shall enact an ordinance imposing or reimposing an excise tax at a rate of one-half percent on any person enga…

impose; ordinance requirements. A. The majority of the members of the governing body may enact an ordinance imposing an excise tax on any person engaging in business in the county for the privilege of engaging in business. The rate of the tax shall be one-eighth percent of the gr…

proceeds. The funds provided through the special county hospital gross receipts tax shall be administered by the governing body of the county. In a county described in Paragraph (1) of Subsection C of Section 7-20E-13 NMSA 1978, the funds shall be disbursed by the county treasure…

History: Laws 1979, ch. 398, § 3; 1983, ch. 222, § 2; 1993, ch. 302, § 1; 1978 Comp., § 7-20A-3, amended and recompiled as 1978 Comp., § 7-20E-15 by Laws 1993, ch. 354, § 15; 1994, ch. 101, § 9; 2004, ch. 110, § 4; repealed by Laws 2019, ch. 274, § 16.

History: Laws 1979, ch. 398, § 8; 1983, ch. 222, § 3; 1978 Comp., § 7-20A-8, amended and recompiled as 1978 Comp., § 7-20E-16 by Laws 1993, ch. 354, § 16; repealed by Laws 2019, ch. 274, § 16.

History: Laws 1990, ch. 99, § 58; 1978 Comp., § 7-20B-3, amended and recompiled as 1978 Comp., § 7-20E-17 by Laws 1993, ch. 354, § 17; repealed by Laws 2019, ch. 274, § 16.

impose rate. A. The majority of the members of the governing body of any county may enact an ordinance imposing an excise tax at a rate of one-sixteenth percent of the gross receipts of any person engaging in business in the county for the privilege of engaging in business in the…

History: Laws 1998, ch. 90, § 7; 2003, ch. 349, § 19; repealed by Laws 2019, ch. 274, § 16.

As used in the County Local Option Gross Receipts Taxes Act [County Local Option Gross Receipts and Compensating Taxes Act]: A. "county" means, unless specifically defined otherwise in the County Local Option Gross Receipts Taxes Act, a county, including an H class county; B. "co…

rate; election; use of revenue. A. Upon submission of a resolution to the governing body pursuant to Subsection D of this section, the governing body of a county shall enact an ordinance imposing or reimposing an excise tax at a rate of one-half of one percent on any person engag…

History: Laws 2001, ch. 172, § 2; 2005, ch. 129, § 2; 2010, ch. 44, § 2; repealed by Laws 2019, ch. 274, § 16.

medical and behavioral health services tax; authority to impose countywide or only in the county area; ordinance requirements; use of revenue; election. A. The majority of the members of the governing body of an eligible county that does not have in effect a tax imposed pursuant …

impose; rate; election required. A. Upon a request by resolution of the board of directors of a regional transit district, a majority of the members of the governing body of each county that is within the district shall impose by identical ordinances an excise tax at the rate spe…

History: Laws 2005, ch. 212, § 1; repealed by Laws 2019, ch. 274, § 16.

to impose; rate; election required. A. A majority of the members of the governing body of a county that desires to become a member of a regional spaceport district pursuant to the Regional Spaceport District Act [5-16-1 to 5-16-13 NMSA 1978] shall impose by ordinance an excise ta…

impose; rate; election; use of revenue. A. An excise tax imposed by a governing body pursuant to this section may be referred to as the "water and sanitation gross receipts tax". The water and sanitation gross receipts tax shall be imposed by a governing body as set forth in this…

History: Laws 2010, ch. 31, § 1; repealed by Laws 2019, ch 274, 16.

History: Laws 2013, ch. 160, § 12; repealed by Laws 2019, ch. 274, § 16.

receipts tax; authority to impose; rate; use of revenue. A. A majority of the members of the governing body of a county within which a county electric generating facility economic district is located and a bordering county within twenty miles of a qualifying electric generating f…

A. The governing body of a county imposing a tax or an increment of tax authorized by the County Local Option Gross Receipts and Compensating Taxes Act or any other county local option gross receipts tax act that is subject to optional referendum selection shall select, when enac…

Receipts and Compensating Tax Act and requirements of the department. A. An ordinance imposing a tax under the provisions of the County Local Option Gross Receipts Taxes Act [County Local Option Gross Receipts and Compensating Taxes Act] shall adopt by reference the same definiti…

History: 1978 Comp., § 7-20E-5, enacted by Laws 1993, ch. 354, § 5; 1994, ch. 101, § 6; repealed by Laws 2019, ch. 270, § 57.

A certified copy of any ordinance imposing or repealing a tax or an increment of a tax authorized under the County Local Option Gross Receipts Taxes Act [County Local Option Gross Receipts and Compensating Taxes Act] or changing the tax rate imposed shall be mailed or delivered t…

The department shall collect each tax imposed pursuant to the provisions of the County Local Option Gross Receipts and Compensating Taxes Act in the same manner and at the same time it collects the state gross receipts and compensating taxes. History: 1978 Comp., § 7-20E-7, enact…

act. A. The department shall interpret the provisions of the County Local Option Gross Receipts Taxes Act [County Local Option Gross Receipts and Compensating Taxes Act]. B. The department shall administer and enforce the collection of each tax authorized under the provisions of …

county health care assistance fund requirements. A. A majority of the members of the governing body of a county may impose by ordinance an excise tax on the gross receipts of a person engaging in business in the county or the county area. A tax imposed pursuant to this section sh…

A. Beginning July 1, 2021, for the privilege of using tangible personal property in a county, there is imposed on the person using the property an excise tax at a rate equal to the combined gross receipts tax rates imposed and in effect pursuant to the Local Hospital Gross Receip…

History: Laws 1993, ch. 303, § 1; repealed by Laws 2019, ch. 274, § 16.

History: Laws 1993, ch. 303, § 10; 2006, ch. 66, § 1; repealed by Laws 2019, ch. 274, § 16.

History: Laws 1993, ch. 303, § 11; repealed by Laws 2019, ch. 274, § 16.

History: Laws 1993, ch. 303, § 12; repealed by Laws 2019, ch. 274, § 16.