[HISTORY: Adopted by the Board of County Commissioners of Otero County as indicated in article histories. Amendments noted where applicable.]
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 and Compensating 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.
Occupancy tax (Lodger's Tax Act) — See NMSA 1978, §§ 3-38-13 through 3-38-25.
Enforcement of occupancy tax lien — See NMSA 1978, §§ 3-36-1 through 3-36-7.
Bond interest rates (Public Securities Act) — See NMSA 1978, §§ 6-14-1 through 6-14-3.
Issuance of revenue bonds — See NMSA 1978, §§ 3-31-2 through 3-31-6.
Issuance of refunding bonds — See NMSA 1978, §§ 3-31-10 and 3-31-11.