Doña Ana County, NM
 
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Table of Contents
Table of Contents
[Adopted 11-8-2005 by Ord. No. 222-05]
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 1/16 of 1% (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 Local Option Gross Receipts Tax Act as it now exists or as it may be amended[2] and shall be known as the "1/16 increment of the County gross receipts tax."
[1]
Editor's Note: See NMSA § 7-9-1 et seq.
[2]
Editor's Note: See NMSA § 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.[1]
[1]
Editor's Note: See NMSA § 7-9-1 et seq.
No County 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 gross receipts tax will be used for the following purpose: Proceeds from the 1/16 increment of the tax may be used for general purposes.
The effective date of the first 1/16 increment of the 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.