2019 New Mexico Statutes
Chapter 3 - Municipalities
Article 37A - Small Cities Assistance Fund
Section 3-37A-2 - Definitions.

As used in the Small Cities Assistance Act:

A. "municipality" means an incorporated city, town or village, whether incorporated under general act, special act or special charter, and incorporated counties and H-class counties;

B. "municipal share" means one and thirty-five one-hundredths percent of the taxable gross receipts as defined in the Gross Receipts and Compensating Tax Act [Chapter 7, Article 9 NMSA 1978] reported annually for each municipality to the taxation and revenue department during a twelve-month period ending June 30;

C. "total municipal share" means the sum of all municipal shares;

D. "statewide per capita average" means the quotient of the total municipal share divided by the total population in all municipalities;

E. "municipal per capita average" means the quotient of the municipal share divided by the municipality's population;

F. "population" means the most recent official census or estimate determined by the bureau of the census, or, if neither is available, "population" means an estimate as determined by the local government division of the department of finance and administration;

G. "local tax effort" means the amount produced by a one-fourth of one percent municipal gross receipts tax in the previous fiscal year;

H. "qualifying municipality" means a municipality with a population of less than ten thousand that has enacted on or before the last day of the preceding fiscal year an ordinance or ordinances imposing a municipal gross receipts tax pursuant to Section 7-19D-9 NMSA 1978 at a rate of one-fourth of one percent or more;

I. "enacted" means adopted by a majority of the members of the governing body of the municipality pursuant to Section 7-19D-9 NMSA 1978 and:

(1) for which no election has been called in the manner and within the time provided by Section 7-19D-9 NMSA 1978; or

(2) that has been approved by a majority of the registered voters voting on the question pursuant to Section 7-19D-9 NMSA 1978; and

J. "minimum amount" means an amount equal to ninety thousand dollars ($90,000).

History: Laws 1979, ch. 284, § 2; 1981, ch. 37, § 1; 1981, ch. 215, § 1; 1983, ch. 205, § 1; 1983, ch. 214, § 1; 1999, ch. 170, § 1; 2003, ch. 220, § 2; 2012, ch. 5, § 1.

The 2012 amendment, effective January 1, 2014, increased the minimum amount that is used to determine the distribution of funds to small cities and in Subsection J, after "amount equal to", deleted "thirty-five thousand dollars ($35,000)" and added "ninety thousand dollars ($90,000)".

The 2003 amendment, effective June 20, 2003, in Subsection D deleted "statewide municipal" following "divided by the total" near the end and added "in all municipalities" at the end; and added present Subsection J.

The 1999 amendment, effective July 1, 1999, deleted "the revenue division of the" preceding "taxation and revenue" in Subsection B; in Subsection (H), deleted the Subsection (1) designation and substituted "of" for "which is", substituted "that" for "(2) with a municipal per capita average less than the statewide per capita average; and (3) which" and "Section 7-19D-9 NMSA 1978" for "the Municipal Gross Receipts Tax Act"; and substituted "Section 7-19D-9" for "Section 7-19-4" in three places in Subsection I.