[Adopted 8-28-1990 by Ord. No. 79-90]
[Amended 9-11-1990 by Ord. No. 80-90]
There is imposed on any person engaging in business
in the County area of Doña Ana County, New Mexico, outside
of the boundaries of any incorporated municipality, for the privilege
of engaging in business in this County area, an excise tax equal to
1/8% of the gross receipts reported or required to be reported by
that 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
Municipal Environmental Services Gross Receipts Tax Act as it now
exists or as it may be amended[2] and shall be known as the "County environmental services
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 it
may be amended.[1]
[1]
Editor's Note: See NMSA § 7-9-1
et seq.
No County environmental services 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.
Revenue from the County environmental services
gross receipts tax will be used for the following purposes: for the
acquisition, construction, operation, and maintenance of solid waste
facilities, water facilities, wastewater facilities, sewer systems,
and related facilities and for the payment of the principal of, premium,
if any, and interest on, and to pay the costs of issuing, bonds, and
other obligations of Doña Ana County issued to finance or refinance
the costs of those purposes.
[Amended 9-27-2011 by Ord. No. 235-2011]
The effective date of the County environmental
services gross receipts tax shall be January 1, 1991.
