SENATE BILL 335

50th legislature - STATE OF NEW MEXICO - first session, 2011

INTRODUCED BY

George K. Munoz

AN ACT

RELATING TO REVENUE; ENACTING THE LOCAL GOVERNMENT REVENUE SHARING ACT; DISTRIBUTING AN AMOUNT EQUAL TO A PERCENTAGE OF TRIBAL GAMING REVENUE TO THE LOCAL GOVERNMENT REVENUE SHARING FUND; PROVIDING FOR DISTRIBUTIONS TO LOCAL GOVERNMENTS IN WHICH INDIAN GAMING FACILITIES ARE LOCATED; MAKING APPROPRIATIONS.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:

     SECTION 1. SHORT TITLE.--This act may be cited as the "Local Government Revenue Sharing Act".

     SECTION 2. DEFINITIONS.--As used in the Local Government Revenue Sharing Act:

          A. "department" means the department of finance and administration;

          B. "fund" means the local government revenue sharing fund;

          C. "government infrastructure" means government buildings, roads or other capital assets of a local government;

          D. "local government" means a municipality or a county that has a tribal gaming facility located within the municipality or located within the county;

          E. "located within a municipality" means located within the exterior boundaries of a municipality or located within five miles of the exterior boundary of an incorporated municipality;

          F. "municipality" means an incorporated municipality;

          G. "tribal gaming facility" means a gaming facility on land approved for such a facility by the federal government pursuant to the federal Indian Gaming Regulatory Act controlled by a tribe and operating pursuant to a class III tribal-state gaming compact; and

          H. "tribe" means a federally recognized Indian nation, tribe or pueblo located wholly or partially in New Mexico that has entered into a class III tribal-state gaming compact with the state.

     SECTION 3. DISTRIBUTION--GENERAL FUND EQUIVALENT OF TEN PERCENT OF TRIBAL GAMING REVENUE SHARING RECEIPTS.--

          A. A distribution equal to ten percent of the net receipts of revenue sharing received pursuant to a class III tribal-state gaming compact for a tribal gaming facility located within a municipality or county shall be made by the department from the fund to the municipality and county in which a tribal gaming facility is located.

          B. Distributions shall be made on a quarterly basis by the twenty-fifth day of the month following the receipt of the quarterly revenue sharing payment from a tribe. If a tribe has multiple tribal gaming facilities and if the tribal gaming facilities are not located within the jurisdiction of one local government and the tribe fails to allocate the revenue sharing proportionately to each of the tribe's tribal gaming facilities, the revenue sharing shall be divided by the department equally among the number of tribal gaming facilities for which the revenue sharing is remitted. A distribution shall not be made if for any reason the revenue sharing remittance is not received by the state.

          C. A distribution pursuant to this section of receipts from a tribe's gaming facility located within a municipality shall be allocated in the following way:

                (1) fifty percent of the distribution shall be allocated to the municipality; and

                (2) fifty percent of the distribution shall be allocated to the county.

          D. A municipality or county receiving a distribution pursuant to this section shall expend that money for the acquisition, construction or improvement of the municipality's or county's government infrastructure or for providing law enforcement, fire protection or emergency services.

     SECTION 4. FUND CREATED--ADMINISTRATION.--

          A. The "local government revenue sharing fund" is created in the state treasury. The department shall administer the fund.

          B. Distributions from the general fund made quarterly by the legislature pursuant to the Local Government Revenue Sharing Act shall be deposited in the fund. Earnings on the fund shall be credited to the general fund.

          C. Balances in the fund are appropriated to the department for distribution to counties and municipalities pursuant to the Local Government Revenue Sharing Act. Distributions from the fund shall be made by warrant issued by the secretary of finance and administration pursuant to vouchers signed by the secretary of finance and administration or the secretary's designee.

          D. Unexpended and unencumbered balances remaining in the fund at the end of any fiscal year shall revert to the general fund.

     SECTION 5. QUARTERLY DISTRIBUTIONS--APPROPRIATIONS.--An amount equal to ten percent of the net receipts of revenue sharing paid quarterly to the state pursuant to a class III tribal-state gaming compact by a tribal government on behalf of a tribal gaming facility located within the exterior boundaries of a county or located within a municipality is appropriated and shall be distributed from the general fund in fiscal year 2012 and in each subsequent fiscal year to the local government revenue sharing fund for purposes of the Local Government Revenue Sharing Act.

     SECTION 6. EFFECTIVE DATE.--The effective date of the provisions of this act is July 1, 2011.

- 5 -