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Otero County, NM
 
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Code
New Laws (3) Index
[Adopted 8-7-2012 by Ord. No. 12-03]
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%, 0.125%, 0.1875%, or 0.25% 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 Local Option Gross Receipts Taxes Act as it now exists or as it may be amended[2] and shall be known as the "County quality of life gross receipts tax."
[1]
Editor's Note: See NMSA 1978, § 7-9-1 et seq.
[2]
Editor's Note: See NMSA 1978, § 7-20E-1 et seq.
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 quality of life 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;
B. 
Direct broadcast satellite services.
Revenue from the County quality of life gross receipts tax must be dedicated to cultural programs and activities provided by a local government and to cultural programs, events and activities provided by contract or operating agreement with nonprofit or publicly owned cultural organizations and institutions.
The effective date of the County quality of life gross receipts tax 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 and the adopted ordinance is delivered or mailed to the Taxation and Revenue Department.
This article (if it becomes law) is repealed effective June 30, 2023.