Doña Ana County, NM
 
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Table of Contents
Table of Contents
[Adopted 3-24-2015 by Ord. No. 277-2015]
There is imposed on any person engaging in business in the County, for the privilege of engaging in business in this County, an excise tax equal to 0.375% of the gross receipts reported or required to be reported by the person pursuant to the New Mexico Gross Receipts and Compensating Tax Act,[1] as it now exists or as it may be amended. The tax imposed under this article is pursuant to the County Local Option Gross Receipts Taxes Act,[2] as it now exists or as it may be amended, and shall be known as the "County hold harmless 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[1] as it now exists or as it may be amended.
[1]
Editor's Note: See NMSA 1978, § 7-9-1 et seq.
No County hold harmless 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 satellite broadcast services.
Revenue from the County hold harmless gross receipts tax will be used for the purpose(s) listed below:
A. 
Proceeds from the increment of 0.375% of the tax may be used for general purposes.
The effective date of the County hold harmless 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.