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Doña Ana County, NM
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2023-06-13
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Volume II
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Chapter 305 Taxation
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Part 1 Gross Receipts Taxes
Volume I
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 5
Board of County Commissioners
Ch 9
Boards, Commissions and Committees
Ch 14
Code of Conduct
Ch 26
Emergency Management
Ch 31
Fire and Emergency Services
Ch 45
Human Resources
Ch 52
Indigent Health Care Program
Ch 56
Industrial Revenue Bonds
Ch 60
Investment Policy
Ch 73
Labor Management Relations
Ch 89
Purchasing Policy
Ch 102
Safety and Loss Control
Ch 111
Travel, Per-Diem and Mileage Policies
Part II: General Legislation
Ch 123
Affordable Housing
Ch 125
Airport
Ch 130
Alcoholic Beverages
Ch 134
Animals
Ch 142
Building Code
Ch 146
Buildings, Dangerous
Ch 150
Buildings, Numbering of
Ch 154
Businesses, Regulation of
Ch 157
(Reserved)
Ch 159
Development Districts
Ch 166
Economic Development Plan
Ch 172
(Reserved)
Ch 179
Fees and Permits
Ch 195
Fire Code
Ch 200
Fireworks
Ch 207
(Reserved)
Ch 213
Foreign-Trade Zone
Ch 220
Graffiti
Ch 226
Hazardous Materials
Ch 232
Itinerant and Temporary Vendors
Ch 247
Land Conveyances
Volume II
Ch 250
(Reserved)
Ch 254
Liquid Waste Disposal
Ch 257
Manufactured Homes
Ch 261
Noise
Ch 268
Pawnbrokers
Ch 274
Rights-Of-Way, Use of
Ch 279
(Reserved)
Ch 280
Short-Term Rentals
Ch 283
Smoking and Vaping
Ch 287
Solid Waste
Ch 296
(Reserved)
Ch 300
(Reserved)
Ch 305
Taxation
Ch 305 Pt 1
Gross Receipts Taxes
Ch 305 Pt 1 Art I
Imposition of First 1/8% for General Fund Purposes
§ 305-1
Short title.
§ 305-2
Imposition of tax.
§ 305-3
Definition, exemptions and deductions.
§ 305-4
Specific exemptions.
§ 305-5
Use of revenue.
§ 305-6
Effective date.
Ch 305 Pt 1 Art II
Imposition of Second 1/8% for Indigent Hospital and County Health Care Fund
§ 305-7
Imposition of tax.
§ 305-8
Definitions, exemption and deductions.
§ 305-9
Specific exemptions.
§ 305-10
Use of revenue.
§ 305-11
Effective date.
Ch 305 Pt 1 Art III
Imposition of Third 1/8% for Indigent Hospital and County Health Care Fund and Health Services Fund
§ 305-12
Imposition of tax.
§ 305-13
Definitions, exemptions and deductions.
§ 305-14
Specific exemptions.
§ 305-15
Use of revenue.
§ 305-16
Effective date.
Ch 305 Pt 1 Art IV
Imposition of 1/16% for General Purposes
§ 305-17
Imposition of tax.
§ 305-18
Definitions, exemptions and deductions.
§ 305-19
Specific exemptions.
§ 305-20
Use of revenue.
§ 305-21
When effective.
Ch 305 Pt 1 Art V
Environmental Services Tax
§ 305-22
Imposition of tax.
§ 305-23
Definitions, exemptions and deductions.
§ 305-24
Specific exemptions.
§ 305-25
Use of revenue.
§ 305-26
Effective date.
Ch 305 Pt 1 Art VI
Health Care Tax
§ 305-27
Imposition of tax.
§ 305-28
Definitions, exemptions and deductions.
§ 305-29
Specific exemptions.
§ 305-30
Use of revenue.
§ 305-31
Effective date.
Ch 305 Pt 1 Art VII
Fire Protection Excise Tax
§ 305-32
Imposition of tax.
§ 305-33
Definitions, exemptions and deductions.
§ 305-34
Specific exemptions.
§ 305-35
Use of revenue.
§ 305-36
When effective.
Ch 305 Pt 1 Art VIII
Correctional Facility Tax
§ 305-37
Imposition of first 1/16% of tax.
§ 305-38
Imposition of second 1/16% of tax.
Ch 305 Pt 1 Art IX
Regional Spaceport Tax
§ 305-39
Imposition of tax.
§ 305-40
Definitions, exemptions and deductions.
§ 305-41
Specific exemptions.
§ 305-42
Use of revenue.
§ 305-43
When effective.
Ch 305 Pt 1 Art X
Dedication of Percentage to Tax Increment Development
§ 305-44
Findings.
§ 305-45
Approval of dedication.
§ 305-46
Percentage dedicated.
§ 305-47
Conflicting ordinances.
§ 305-48
Effective date.
Ch 305 Pt 1 Art XA
Hold Harmless Gross Receipts Tax
§ 305-48.1
Imposition of tax.
§ 305-48.2
Adopted provisions.
§ 305-48.3
Specific exemptions.
§ 305-48.4
Dedication.
§ 305-48.5
Effective date.
Ch 312
Vehicles
Ch 319
Wastewater Systems
Ch 324
Water Systems
Ch 350
Unified Development Code
Disposition List
Ch DL
Disposition List
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Part 1
Gross Receipts Taxes
Article I
Imposition of First 1/8% for General Fund Purposes
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§ 305-1
Short title.
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§ 305-2
Imposition of tax.
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§ 305-3
Definition, exemptions and deductions.
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§ 305-4
Specific exemptions.
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§ 305-5
Use of revenue.
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§ 305-6
Effective date.
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Article II
Imposition of Second 1/8% for Indigent Hospital and County Health Care Fund
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§ 305-7
Imposition of tax.
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§ 305-8
Definitions, exemption and deductions.
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§ 305-9
Specific exemptions.
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§ 305-10
Use of revenue.
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§ 305-11
Effective date.
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Article III
Imposition of Third 1/8% for Indigent Hospital and County Health Care Fund and Health Services Fund
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§ 305-12
Imposition of tax.
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§ 305-13
Definitions, exemptions and deductions.
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§ 305-14
Specific exemptions.
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§ 305-15
Use of revenue.
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§ 305-16
Effective date.
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Article IV
Imposition of 1/16% for General Purposes
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§ 305-17
Imposition of tax.
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§ 305-18
Definitions, exemptions and deductions.
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§ 305-19
Specific exemptions.
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§ 305-20
Use of revenue.
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§ 305-21
When effective.
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Article V
Environmental Services Tax
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§ 305-22
Imposition of tax.
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§ 305-23
Definitions, exemptions and deductions.
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§ 305-24
Specific exemptions.
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§ 305-25
Use of revenue.
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§ 305-26
Effective date.
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Article VI
Health Care Tax
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§ 305-27
Imposition of tax.
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§ 305-28
Definitions, exemptions and deductions.
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§ 305-29
Specific exemptions.
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§ 305-30
Use of revenue.
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§ 305-31
Effective date.
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Article VII
Fire Protection Excise Tax
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§ 305-32
Imposition of tax.
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§ 305-33
Definitions, exemptions and deductions.
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§ 305-34
Specific exemptions.
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§ 305-35
Use of revenue.
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§ 305-36
When effective.
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Article VIII
Correctional Facility Tax
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§ 305-37
Imposition of first 1/16% of tax.
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§ 305-38
Imposition of second 1/16% of tax.
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Article IX
Regional Spaceport Tax
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§ 305-39
Imposition of tax.
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§ 305-40
Definitions, exemptions and deductions.
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§ 305-41
Specific exemptions.
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§ 305-42
Use of revenue.
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§ 305-43
When effective.
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Article X
Dedication of Percentage to Tax Increment Development
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§ 305-44
Findings.
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§ 305-45
Approval of dedication.
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§ 305-46
Percentage dedicated.
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§ 305-47
Conflicting ordinances.
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§ 305-48
Effective date.
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Article XA
Hold Harmless Gross Receipts Tax
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§ 305-48.1
Imposition of tax.
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§ 305-48.2
Adopted provisions.
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§ 305-48.3
Specific exemptions.
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§ 305-48.4
Dedication.
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§ 305-48.5
Effective date.
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