[Adopted 3-12-1991 by Ord. No. 91-91]
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 it may be
amended.[1] The tax imposed under this article is pursuant to the
County Gross Receipts Tax Act as it now exists or as it may be 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 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.
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 4-12-2005 by Ord. No. 219-05]
The revenue derived from the County gross receipts
tax shall be used for the purpose provided by statute, specifically,
effective January 1, 2006, each year that the tax is in effect, all
funds shall be dedicated to the Indigent Hospital and County Health
Care Fund 470 for the support of indigent patients who are residents
of Doña Ana County.
The effective date of the County gross receipts
tax shall be July 1, 1991.
