Doña Ana County, NM Article VIII Correctional Facility Tax

[Adopted 11-8-2005 by Ord. No. 221-05]

§ 305-37 Imposition of first 1/16% 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 0.0625% 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.[1] The tax imposed under this article is pursuant to the County Correctional Facility Gross Receipts Tax Act as it now exists or as it may be amended[2] and shall be known as the "County correctional facility gross receipt tax."

A. Definitions, exemptions and deductions. This article 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.[3]

[3] Editor's Note: See NMSA § 7-9-1 et seq.

B. Specific exemptions. No County correctional facility gross receipts tax shall be imposed on the gross receipts arising from:

(1) 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; or

(2) Direct satellite broadcast services.

C. Use of revenue. Revenue from the County correctional facility gross receipts tax will be used for the following purpose(s): The proceeds must be used for operating, maintaining, constructing, purchasing, furnishing, equipping, rehabilitating, expanding or improving a judicial-correctional or County correctional facility, including acquiring and improving parking lots, landscaping, transporting or extraditing prisoners or for the payment of principal and interest on revenue bonds.

D. The effective date of the first 1/16% County gross receipts tax shall be either January 1 or July 1, whichever date occurs first after the expiration of three months from the date this article is adopted, unless an election is held on the question of approving the ordinance, in which case the effective date shall be either January 1 or July 1, whichever date occurs first after the expiration of three months from the date when the results of the election are certified to be in favor of the ordinance's adoption.

[1] Editor's Note: See NMSA § 7-9-1 et seq.

[2] Editor's Note: See NMSA § 7-20F-1 et seq.

§ 305-38 Imposition of second 1/16% of tax.

[Added 11-2-2008 by Ord. No. 238-08]

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 0.0625% 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.[1] The tax imposed under this article is pursuant to the County Correctional Facility Gross Receipts Tax Act as it now exists or as it may be amended[2] and shall be known as the "County correctional facility gross receipt tax."

A. Definitions, exemptions and deductions. This article 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.[3]

[3] Editor's Note: See NMSA § 7-9-1 et seq.

B. Specific exemptions. No County correctional facility gross receipts tax shall be imposed on the gross receipts arising from:

(1) 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; or

(2) Direct satellite broadcast services.

C. Use of revenue. Revenue from the County correctional facility gross receipts tax will be used for the following purpose(s): The proceeds must be used for operating, maintaining, constructing, purchasing, furnishing, equipping, rehabilitating, expanding or improving a judicial-correctional or County correctional facility, including acquiring and improving parking lots, landscaping, transporting or extraditing prisoners or for the payment of principal and interest on revenue bonds.

D. The effective date of the second 1/16% County gross receipts tax shall be either January 1 or July 1, whichever date occurs first after the expiration of three months from the date this article is adopted, unless an election is held on the question of approving the ordinance, in which case the effective date shall be either January 1 or July 1, whichever date occurs first after the expiration of three months from the date when the results of the election are certified to be in favor of the ordinance's adoption.

[1] Editor's Note: See NMSA § 7-9-1 et seq.

[2] Editor's Note: See NMSA § 7-20F-1 et seq.