[Adopted 2-6-1985 by Ord. No. 35-85]
This article may be cited as the "Doña Ana County Gross Receipts Tax Ordinance."
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 1/8 of 1% 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 amended. The tax imposed under this article is pursuant to the County Gross Receipts Tax Act as it now exists or as amended and shall be known as the "County gross receipts tax."
This article hereby adopts by reference all definitions, exemptions and deductions contained in the New Mexico Gross Receipts and Compensating Tax Act as it now exists or as amended.
No County gross receipts tax shall be imposed on the gross receipts arising from:
The transmission of messages by wire or other means from one point within the County to another point outside the County; or
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.
[Amended 9-25-1990 by Ord. No. 81-90]
The revenue derived from the County gross receipts tax will be used for the following purpose: All of such revenue shall be dedicated to the Doña Ana County general fund and may be used for the payment of the principal of, premium, if any, and interest on, and to pay the cost of issuing, bonds and other obligations of Doña Ana County issued to finance or refinance any specific purpose or governmental service for which County gross receipts tax revenues deposited in the Doña Ana County general fund are permitted by law to be used.
The effective date of the County gross receipts tax shall be July 1, 1985.