Otero County, NM
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2022-11-18
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Part II: General Legislation
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Chapter 205 Taxation
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 7 Boards, Commissions, Committees and Councils
- Ch 12 Civil Rights
- Ch 16 Commission Districts
- Ch 23 Economic Development Plan
- Ch 25 (Reserved)
- Ch 27 Environment Department
- Ch 33 Flag and Other County Symbols
- Ch 45 Labor Management Relations
- Ch 52 Officers and Employees
- Ch 58 Personnel Policy
- Ch 69 Volunteer Firefighter/Ems Standards
- Part II: General Legislation
- Ch 100 Airport Zoning
- Ch 105 Animals
- Ch 111 Burning, Open
- Ch 114 Cannabis
- Ch 116 Dangerous Buildings
- Ch 120 Environmental Planning and Review
- Ch 125 Fair Housing
- Ch 130 Firearms and Weapons
- Ch 131 Fireworks
- Ch 135 Flood Damage Prevention
- Ch 140 Health Care Assistance Fund
- Ch 143 Hemp Production
- Ch 150 Land Development
- Ch 160 Mobile Homes
- Ch 170 Noise
- Ch 190 Solid Waste
- Ch 195 Streets and Sidewalks
- Ch 200 Subdivision of Land
- Ch 205 Taxation
- Ch 205 Art I Gross Receipts Tax: First Increment
- § 205-1 Imposition of tax.
- § 205-2 General provisions.
- § 205-3 Specific exemptions.
- § 205-4 Dedication.
- § 205-5 Effective date.
- Ch 205 Art II Gross Receipts Tax: Second Increment
- § 205-6 Imposition of tax.
- § 205-7 General provisions.
- § 205-8 Specific exemptions.
- § 205-9 Dedication.
- § 205-10 Effective date.
- Ch 205 Art III Gross Receipts Tax: Third Increment
- § 205-11 Imposition of tax.
- § 205-12 General provisions.
- § 205-13 Specific exemptions.
- § 205-14 Dedication.
- § 205-15 Effective date.
- Ch 205 Art IV Environmental Services Gross Receipts Tax
- § 205-16 Imposition of tax.
- § 205-17 General provisions.
- § 205-18 Specific exemptions.
- § 205-19 Dedication.
- § 205-20 Effective date.
- Ch 205 Art V Fire Protection Excise Tax
- § 205-21 Short title.
- § 205-22 Imposition of tax.
- § 205-23 General provisions.
- § 205-24 Specific exemptions.
- § 205-25 Dedication.
- § 205-26 Effective date.
- Ch 205 Art VI Regional Spaceport Gross Receipts Tax
- § 205-27 Imposition of tax.
- § 205-28 General provisions.
- § 205-29 Specific exemption.
- § 205-30 Dedication.
- § 205-31 Effective date.
- Ch 205 Art VII Health Care Gross Receipts Tax
- § 205-32 Imposition of tax.
- § 205-33 General provisions.
- § 205-34 Specific exemptions.
- § 205-35 Dedication.
- § 205-36 Effective date.
- Ch 205 Art VIII Correctional Facility Gross Receipts Tax
- § 205-37 Imposition of tax.
- § 205-38 General provisions.
- § 205-39 Specific exemptions.
- § 205-40 Dedication.
- § 205-41 Effective date.
- Ch 205 Art IX Quality of Life Gross Receipts Tax
- § 205-42 Imposition of tax.
- § 205-43 General provisions.
- § 205-44 Specific exemptions.
- § 205-45 Dedication.
- § 205-46 Effective date.
- § 205-47 Delayed repeal.
- Ch 205 Art X Hold Harmless Gross Receipts Tax 2013
- § 205-48 Imposition of tax.
- § 205-49 General provisions.
- § 205-50 Specific exemptions.
- § 205-51 Dedication.
- § 205-52 Effective date.
- Ch 205 Art XI Hold Harmless Gross Receipts Tax 2015
- § 205-53 Imposition of tax.
- § 205-54 General provisions.
- § 205-55 Specific exemptions.
- § 205-56 Dedication.
- § 205-57 Effective date.
- § 205-58 Delayed repeal.
- Ch 210 Tires, Disposal of
- Ch 220 Vehicles, Junked
- Ch 224 Vehicles, Off-Highway
- Appendix
- Ch A230 Cable Television Franchise
- Reference Tables
- Statutory Reference Table
- Ch SR State Law Reference Table
- Disposition List
- Ch DL Disposition List
[HISTORY: Adopted by the Board of County Commissioners of
Otero County as indicated in article histories. Amendments noted where
applicable.]
GENERAL REFERENCES
Health Care Assistance Fund — See Ch. 140.
STATE LAW REFERENCES
Gross Receipts and Compensating Tax Act — See
NMSA 1978, § 7-9-1 et seq.
Municipal gross receipts tax — See NMSA 1978,
§ 7-19D-9.
County Local Option Gross Receipts Taxes Act — See
NMSA 1978, § 7-20E-1 et seq.
County fire protection excise tax — See NMSA
1978, §§ 7-20E-15 and 7-20E-16.
County environmental services gross receipts tax — See
NMSA 1978, § 7-20E-17.
County health care gross receipts tax — See
NMSA, § 7-20E-18.
County Correctional Facility Gross Receipts Tax Act — See
NMSA 1978, § 7-20F-1 et seq.
