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. The tax imposed under this article is pursuant to NMSA
1978, § 7-20E-18, the County Local Option Gross Receipts
Taxes Act as it now exists or as it may be amended and shall be known
as the "County health care gross receipts tax."
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.
No County health care gross receipts tax shall be imposed on
the gross receipts arising from:
A. 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
B. Direct broadcast satellite services.
Revenue from the County health care gross receipts tax is dedicated
to the County Supported Medicaid Fund.
The effective date of the County health care gross receipts
tax for Otero County, New Mexico, shall be January 15, 2012.