0001| HOUSE BILL 1335 | 0002| 43rd legislature - STATE OF NEW MEXICO - first session, 1997 | 0003| INTRODUCED BY | 0004| RON GENTRY | 0005| | 0006| | 0007| | 0008| | 0009| | 0010| AN ACT | 0011| RELATING TO TAXATION; ENACTING THE COUNTY LOCAL OPTION GASOLINE | 0012| TAX ACT. | 0013| | 0014| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO: | 0015| Section 1. SHORT TITLE.--This act may be cited as the | 0016| "County Local Option Gasoline Tax Act". | 0017| Section 2. DEFINITIONS.--As used in the County Local | 0018| Option Gasoline Tax Act: | 0019| A. "county" means any county, including an H class | 0020| county; | 0021| B. "governing body" means the board of county | 0022| commissioners of the county or the county council of an H class | 0023| county; and | 0024| C. "person" means an individual or any other legal | 0025| entity. | 0001| Section 3. COUNTY LOCAL OPTION GASOLINE TAX-- | 0002| AUTHORIZATION--IMPOSITION--RATE--ELECTION.-- | 0003| A. The majority of the members of the governing | 0004| body may adopt an ordinance imposing a tax in increments of one | 0005| cent ($.01) per gallon up to a maximum of three cents ($.03) | 0006| per gallon on each gallon of gasoline sold at retail within the | 0007| county and upon which gasoline taxes are imposed in accordance | 0008| with the Gasoline Tax Act. The amount of the tax and the | 0009| purposes for which the proceeds shall be used shall be stated | 0010| in the ordinance. The tax imposed by this section is to be | 0011| referred to as the "county local option gasoline tax" and is in | 0012| addition to the tax imposed in the Gasoline Tax Act. | 0013| B. The ordinance imposing a county local option | 0014| gasoline tax shall not go into effect until after an election | 0015| is held and a simple majority of the qualified electors of the | 0016| county voting on the issue votes in favor of imposing a county | 0017| local option gasoline tax. The governing body shall adopt a | 0018| resolution calling for an election on the question of imposing | 0019| a county local option gasoline tax within sixty days of the | 0020| date the ordinance is adopted. Such question may be submitted | 0021| to the electors and voted upon as a separate question at any | 0022| general election or at any special election called for that | 0023| purpose by the governing body. A special election upon the | 0024| question shall be called, held, conducted and canvassed in | 0025| substantially the same manner as provided by law for general | 0001| elections. If the question of imposing a county local option | 0002| gasoline tax fails, the governing body shall not again propose | 0003| a county local option gasoline tax ordinance for a period of | 0004| one year after the election. A certified copy of an ordinance | 0005| imposing a county local option gasoline tax shall be submitted | 0006| to the taxation and revenue department within five days after | 0007| the ordinance is adopted in an election called for that | 0008| purpose. | 0009| Section 4. USE OF PROCEEDS.--The proceeds from the county | 0010| local option gasoline tax shall be administered by the | 0011| governing body and disbursed by the county treasurer as | 0012| follows: | 0013| A. thirty percent of the revenue shall be | 0014| transmitted to the state treasurer for deposit in the local | 0015| governments road fund; and | 0016| B. seventy percent of the revenue shall be retained | 0017| by the county and be deposited in the county road fund to be | 0018| used for road projects in the county. | 0019| Section 5. ORDINANCE MUST CONFORM TO CERTAIN PROVISIONS | 0020| OF THE GASOLINE TAX ACT.--Any ordinance imposing a county local | 0021| option gasoline tax shall contain or adopt by reference the | 0022| same definitions and the same provisions relating to | 0023| deductions, refunds and credits as are contained in the | 0024| Gasoline Tax Act. | 0025| Section 6. REGISTRATION REQUIRED.--Each person selling | 0001| gasoline at retail in a county that imposes a county local | 0002| option gasoline tax shall register with the county as a seller | 0003| of gasoline at retail. | 0004| Section 7. COLLECTION OF COUNTY LOCAL OPTION GASOLINE | 0005| TAX.--The county shall collect the county local option gasoline | 0006| tax imposed by the County Local Option Gasoline Tax Act. Every | 0007| person subject to the imposition of the county local option | 0008| gasoline tax shall file a return on forms provided by and with | 0009| the information required by the county and shall pay the tax | 0010| due on or before the twenty-fifth day of the month following | 0011| the month in which the gasoline is sold at retail within the | 0012| boundaries of the county. | 0013|  State of New Mexico | 0014| House of Representatives | 0015| | 0016| FORTY-THIRD LEGISLATURE | 0017| FIRST SESSION, 1997 | 0018| | 0019| | 0020| March 4, 1997 | 0021| | 0022| | 0023| Mr. Speaker: | 0024| | 0025| Your TRANSPORTATION COMMITTEE, to whom has been | 0001| referred | 0002| | 0003| HOUSE BILL 1335 | 0004| | 0005| has had it under consideration and reports same with | 0006| recommendation that it DO PASS, and thence referred to the | 0007| TAXATION AND REVENUE COMMITTEE. | 0008| | 0009| Respectfully submitted, | 0010| | 0011| | 0012| | 0013| | 0014| | 0015| Daniel P. Silva, Chairman | 0016| | 0017| | 0018| Adopted Not Adopted | 0019| | 0020| (Chief Clerk) (Chief Clerk) | 0021| | 0022| Date | 0023| | 0024| The roll call vote was 7 For 1 Against | 0025| Yes: 7 | 0001| No: Russell | 0002| Excused: Corley, Rodella, Watchman, Whitaker | 0003| Absent: None | 0004| | 0005| | 0006| G:\BILLTEXT\BILLW_97\H1335 |