2013 New Mexico Statutes
Chapter 7 - Taxation
Article 20E - County Local Option Gross Receipts Taxes
Section 7-20E-17 - County environmental services gross receipts tax; authority to impose rate; use of funds. (1993)

A.   The majority of the members of the governing body of any county may enact an ordinance imposing an excise tax at a rate of one-eighth of one percent of the gross receipts of any person engaging in business in the county area for the privilege of engaging in business.   

B.   This tax is to be referred to as the "county environmental services gross receipts tax".   

C.   Imposition by any county of the county environmental services gross receipts tax shall not be subject to a referendum of any kind unless prescribed by the county charter.   

D.   Any county, at the time of enacting an ordinance imposing a county environmental services gross receipts tax, shall dedicate the entire amount of revenue produced by the tax for the acquisition, construction, operation and maintenance of solid waste facilities, water facilities, wastewater facilities, sewer systems and related facilities.   

E.   Any ordinance enacted under the provisions of Subsection A of this section shall include an effective date of either July 1 or January 1 in accordance with the provisions of the County Local Option Gross Receipts Taxes Act [7-20E-1 NMSA 1978].