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Town of Bernalillo, NM
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2023-11-27
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Part II: General Legislation
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Chapter 418 Taxation
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 19
Civil Defense
Ch 24
Municipal Community Museum
Ch 28
Court, Municipal
Ch 41
Fire Department
Ch 53
Library
Ch 64
Meetings
Ch 85
Personnel Policies
Ch 89
Planning and Zoning Commission
Ch 107
Salaries
Part II: General Legislation
Ch 130
Adult Entertainment
Ch 135
Affordable Housing
Ch 139
Alarm Systems
Ch 143
Alcoholic Beverages
Ch 150
Animal Control
Ch 168
Building and Property Standards
Ch 180
Business Licenses
Ch 184
Business Registration
Ch 207
Criminal Offenses
Ch 212
Curfew
Ch 222
Design Standards
Ch 239
Fair Housing
Ch 250
Fireworks and Open Burning
Ch 255
Flood Damage Prevention
Ch 277
Housing Standards
Ch 298
Light Control
Ch 303
Littering
Ch 316
Naming of Streets and Numbering of Buildings
Ch 323
Noise
Ch 328
Nuisances
Ch 341
Pawnbrokers
Ch 349
Peddling and Soliciting
Ch 355
Penalties and Mandatory Fees
Ch 380
Sewers and Sewage Disposal
Ch 400
Solid Waste
Ch 405
Stormwater Quality
Ch 410
Subdivision of Land
Ch 418
Taxation
Ch 418 Art I
Municipal Gasoline Tax
§ 418-1
Imposition of tax.
§ 418-2
Definitions.
§ 418-3
Construction of taxable sale.
§ 418-4
Reports on sales; monthly payment of tax.
§ 418-5
No other license or occupation tax for distributors and retail dealers.
§ 418-6
Disposition of funds collected.
§ 418-7
Violations and penalties.
Ch 418 Art II
Gross Receipts Tax
§ 418-8
Authorization.
§ 418-9
Definitions.
§ 418-10
Imposition.
§ 418-11
Date payment due.
§ 418-12
Exemptions.
§ 418-13
Nontaxable transaction certificate.
§ 418-14
Deductions.
§ 418-15
Presumption of taxability.
§ 418-16
Separately stating municipal sales tax.
§ 418-17
Unlawful to advertise tax not part of price.
§ 418-18
Cost of enforcement.
§ 418-19
Duty of administration and enforcement.
§ 418-20
Duty to deliver certified copies of ordinance.
§ 418-21
Severability.
§ 418-22
Interpretations.
§ 418-23
Violations and penalties.
§ 418-24
Tax Administration Act.
§ 418-25
Repealing clause.
§ 418-26
Savings clause.
§ 418-27
Effective date.
Ch 418 Art III
Municipal Gross Receipts Tax, 1979
§ 418-28
Imposition of tax.
§ 418-29
Specific exemptions.
§ 418-30
Dedication.
§ 418-31
Effective date.
Ch 418 Art IV
Municipal Gross Receipts Tax, 1981
§ 418-32
Imposition of tax.
§ 418-33
Specific exemptions.
§ 418-34
Dedication.
§ 418-35
Effective date.
Ch 418 Art V
Lodgers' Tax
§ 418-36
Short title.
§ 418-37
Purpose.
§ 418-38
Definitions.
§ 418-39
Lodgers' occupancy tax levied; amount.
§ 418-40
Use of occupancy tax proceeds.
§ 418-41
Exemptions.
§ 418-42
Determination of exemption; appeal.
§ 418-43
Collection of the taxes; reporting.
§ 418-44
Duty of vendor; recordkeeping.
§ 418-45
Failure to pay tax; failure to make return; computation; penalty; notice.
§ 418-46
Lien.
§ 418-47
Violations and penalties.
§ 418-48
Lodgers' Tax Advisory Board.
Ch 418 Art VI
Municipal Environmental Services Gross Receipts Tax
§ 418-49
Imposition of tax.
§ 418-50
General provisions.
§ 418-51
Specific exemptions.
§ 418-52
Dedication.
§ 418-53
Effective date.
Ch 418 Art VII
Municipal Infrastructure Gross Receipts Tax
§ 418-54
Imposition of tax.
§ 418-55
General provisions.
§ 418-56
Specific exemptions.
§ 418-57
Dedication.
§ 418-58
Effective date.
Ch 430
Traffic Regulations
Ch 442
Vehicle Insurance
Ch 455
Water
Ch 461
Weeds
Ch 465
Wireless Telecommunications Facilities
Ch 470
Zoning
Disposition List
Ch DL
Disposition List
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Chapter 418
Taxation
[HISTORY: Adopted by the Town Council of the Town of Bernalillo as indicated in article histories. Amendments noted where applicable.]
Article I
Municipal Gasoline Tax
chevron_right
§ 418-1
Imposition of tax.
chevron_right
§ 418-2
Definitions.
chevron_right
§ 418-3
Construction of taxable sale.
chevron_right
§ 418-4
Reports on sales; monthly payment of tax.
chevron_right
§ 418-5
No other license or occupation tax for distributors and retail dealers.
chevron_right
§ 418-6
Disposition of funds collected.
chevron_right
§ 418-7
Violations and penalties.
chevron_right
Article II
Gross Receipts Tax
chevron_right
§ 418-8
Authorization.
chevron_right
§ 418-9
Definitions.
chevron_right
§ 418-10
Imposition.
chevron_right
§ 418-11
Date payment due.
chevron_right
§ 418-12
Exemptions.
chevron_right
§ 418-13
Nontaxable transaction certificate.
chevron_right
§ 418-14
Deductions.
chevron_right
§ 418-15
Presumption of taxability.
chevron_right
§ 418-16
Separately stating municipal sales tax.
chevron_right
§ 418-17
Unlawful to advertise tax not part of price.
chevron_right
§ 418-18
Cost of enforcement.
chevron_right
§ 418-19
Duty of administration and enforcement.
chevron_right
§ 418-20
Duty to deliver certified copies of ordinance.
chevron_right
§ 418-21
Severability.
chevron_right
§ 418-22
Interpretations.
chevron_right
§ 418-23
Violations and penalties.
chevron_right
§ 418-24
Tax Administration Act.
chevron_right
§ 418-25
Repealing clause.
chevron_right
§ 418-26
Savings clause.
chevron_right
§ 418-27
Effective date.
chevron_right
Article III
Municipal Gross Receipts Tax, 1979
chevron_right
§ 418-28
Imposition of tax.
chevron_right
§ 418-29
Specific exemptions.
chevron_right
§ 418-30
Dedication.
chevron_right
§ 418-31
Effective date.
chevron_right
Article IV
Municipal Gross Receipts Tax, 1981
chevron_right
§ 418-32
Imposition of tax.
chevron_right
§ 418-33
Specific exemptions.
chevron_right
§ 418-34
Dedication.
chevron_right
§ 418-35
Effective date.
chevron_right
Article V
Lodgers' Tax
chevron_right
§ 418-36
Short title.
chevron_right
§ 418-37
Purpose.
chevron_right
§ 418-38
Definitions.
chevron_right
§ 418-39
Lodgers' occupancy tax levied; amount.
chevron_right
§ 418-40
Use of occupancy tax proceeds.
chevron_right
§ 418-41
Exemptions.
chevron_right
§ 418-42
Determination of exemption; appeal.
chevron_right
§ 418-43
Collection of the taxes; reporting.
chevron_right
§ 418-44
Duty of vendor; recordkeeping.
chevron_right
§ 418-45
Failure to pay tax; failure to make return; computation; penalty; notice.
chevron_right
§ 418-46
Lien.
chevron_right
§ 418-47
Violations and penalties.
chevron_right
§ 418-48
Lodgers' Tax Advisory Board.
chevron_right
Article VI
Municipal Environmental Services Gross Receipts Tax
chevron_right
§ 418-49
Imposition of tax.
chevron_right
§ 418-50
General provisions.
chevron_right
§ 418-51
Specific exemptions.
chevron_right
§ 418-52
Dedication.
chevron_right
§ 418-53
Effective date.
chevron_right
Article VII
Municipal Infrastructure Gross Receipts Tax
chevron_right
§ 418-54
Imposition of tax.
chevron_right
§ 418-55
General provisions.
chevron_right
§ 418-56
Specific exemptions.
chevron_right
§ 418-57
Dedication.
chevron_right
§ 418-58
Effective date.
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