[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.[1] 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."
[1]
Editor's Note: See NMSA § 7-9-1
et seq.
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.[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.
The transmission of messages by wire or other means
from one point within the County to another point outside the County;
or
B.
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.
