Chapter 3.15
MUNICIPAL ENVIRONMENTAL SERVICES GROSS RECEIPTS TAX
Sections:
3.15.010 Imposition of tax.
There is imposed on any person engaging in business in this municipality for the privilege of engaging in business in this municipality an excise tax equal to one-sixteenth of one percent 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. The tax imposed under this chapter is pursuant to the Municipal Environmental Services Gross Receipts Tax Act as it now exists or as it may be amended and shall be known as the “municipal environmental services gross receipts tax.” [Ord. 91-05 § 1; prior code § 7-8-1]
3.15.020 General provisions.
This chapter 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. [Ord. 91-05 § 2; prior code § 7-8-2]
3.15.030 Specific exemptions.
No municipal 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 municipality to another point outside the municipality;
B. Transporting persons or property for hire by railroad, motor vehicle, air transportation or any other means from one point within the municipality to another point outside the municipality; or
C. A business located outside the boundaries of a municipality on land owned by that municipality for which a gross receipts tax distribution is made pursuant to Section 7-1-6.4(C) NMSA 1978. [Ord. 91-05 § 3; prior code § 7-8-3]
3.15.040 Dedication.
Revenue from the municipal environmental services gross receipts tax will be used for the purpose(s) listed below:
A. For the acquisition, construction, operation and maintenance of solid waste facilities, water facilities, wastewater facilities, sewer systems and related facilities. [Ord. 91-05 § 4; prior code § 7-8-4]
3.15.050 Effective date.
The effective date of the municipal environmental services gross receipts tax shall be July 1, 1991, unless an election is held pursuant to Section 7-19B-3(A) NMSA 1978 on the question of disapproving the ordinance codified in this chapter, in which case the effective date shall be either July 1st or January 1st, whichever date occurs first after the expiration of three months from the date when the results of the election are certified to be in favor of the ordinance’s adoption. [Ord. 91-05 § 5; prior code § 7-8-5]