2018 New Mexico Statutes
Chapter 7 - Taxation
Article 20E - County Local Option Gross Receipts Taxes
Section 7-20E-15 - County fire protection excise tax; authority to impose; ordinance requirements.
A. The majority of the members of the governing body may enact an ordinance imposing an excise tax on any person engaging in business in the county area for the privilege of engaging in business. The rate of the tax shall be one-fourth percent or one-eighth percent of the gross receipts of the person engaging in business.
B. This tax is to be referred to as the "county fire protection excise tax".
C. The governing body of a county shall, at the time of enacting an ordinance imposing the rate of the tax authorized in Subsection A of this section, dedicate the revenue for the purpose of financing the operational expenses, ambulance services or capital outlay costs of independent fire districts or ambulance services provided by the county. In any election held, the ballot shall clearly state the purpose to which the revenue will be dedicated and shall be used by the county for that purpose.
D. 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.
E. The ordinance shall not go into effect until after an election is held and a simple majority of the qualified electors of the county area voting in the election votes in favor of imposing the county fire protection excise tax. The governing body shall adopt a resolution calling for an election within seventy-five days of the date the ordinance is adopted on the question of imposing the tax. Such question may be submitted to the qualified electors and voted upon as a separate question at any special election called for that purpose by the governing body. The election upon the question shall be called, held, conducted and canvassed in substantially the same manner as provided by law for general elections. If the question of imposing a county fire protection excise tax fails, the governing body shall not again propose a county fire protection excise tax for a period of one year after the election.
History: Laws 1979, ch. 398, § 3; 1983, ch. 222, § 2; 1993, ch. 302, § 1; 1978 Comp., § 7-20A-3, amended and recompiled as 1978 Comp., § 7-20E-15 by Laws 1993, ch. 354, § 15; 1994, ch. 101, § 9; 2004, ch. 110, § 4.
The 2004 amendment, effective May 19, 2004, amended Subsection A to delete the ten-year limit on the tax.
Applicability. — Laws 2004, ch. 110, § 8, effective May 19, 2004, provided that "An ordinance imposing the county fire protection excise tax that has an effective date on or after July 1, 2004 shall not be subject to the time limit on tax imposition specified in that version of Section 7-20E-15 NMSA 1978 that was in effect prior to the effective date of this 2004 act, and any delayed repeal provision included in that ordinance shall be ineffective."
The 1994 amendment, effective July 1, 1994, substituted "votes" for "vote" in the first sentence in Subsection E; and in the second sentence in Subsection E, substituted language from "adopt" to the end of the sentence for "provide for an election on the question of imposing a county fire protection excise tax within sixty days after the date the ordinance is adopted".
The 1993 amendment, effective July 1, 1993, rewrote this section to the extent that a detailed comparison was impracticable.
