0001| HOUSE BILL 443 | 0002| 43RD LEGISLATURE - STATE OF NEW MEXICO - SECOND SESSION, 1998 | 0003| INTRODUCED BY | 0004| BEN LUJAN | 0005| | 0006| | 0007| | 0008| | 0009| | 0010| AN ACT | 0011| RELATING TO TAXATION; AUTHORIZING AN INCREASE IN THE RATE OF | 0012| THE COUNTY ENVIRONMENTAL SERVICES GROSS RECEIPTS TAX; | 0013| REQUIRING VOTER APPROVAL OF THE ADDITIONAL INCREMENT OF THE | 0014| TAX. | 0015| | 0016| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO: | 0017| Section 1. Section 7-20E-17 NMSA 1978 (being Laws 1990, | 0018| Chapter 99, Section 58, as amended) is amended to read: | 0019| "7-20E-17. COUNTY ENVIRONMENTAL SERVICES GROSS RECEIPTS | 0020| TAX--AUTHORITY TO IMPOSE RATE--USE OF FUNDS.-- | 0021| A. The majority of the members of the governing | 0022| body of any county may enact an ordinance imposing an excise | 0023| tax at a rate ~~[of one-eighth]~~ not to exceed one-fourth of | 0024| one percent of the gross receipts of any person engaging in | 0025| business in the county area for the privilege of engaging in | - 1 - 0001| business. An ordinance imposing an excise tax pursuant to | 0002| this section shall impose the tax in separate increments of | 0003| one-eighth of one percent, which shall be separately | 0004| denominated as the "first one-eighth" and the "second one- | 0005| eighth", respectively, not to exceed an aggregate rate of one- | 0006| fourth of one percent. The second one-eighth increment of the | 0007| tax shall be imposed for a period of not more than ten years | 0008| from the effective date of the ordinance imposing the tax. | 0009| Having once enacted an ordinance imposing the second one- | 0010| eighth increment, the governing body may enact subsequent | 0011| ordinances imposing the second one-eighth increment of the tax | 0012| for succeeding periods of not more than ten years, subject to | 0013| the requirements of this section. | 0014| B. This tax is to be referred to as the "county | 0015| environmental services gross receipts tax". | 0016| C. Imposition by any county of the first one- | 0017| eighth increment of the county environmental services gross | 0018| receipts tax shall not be subject to a referendum of any kind | 0019| unless prescribed by the county charter. | 0020| D. An ordinance imposing the second one-eighth | 0021| increment of the county environmental services gross receipts | 0022| tax shall not go into effect until after an election is held | 0023| and a majority of the voters of the county area voting in the | 0024| election votes in favor of imposing the second one-eighth | 0025| increment of the tax. The governing body shall adopt a | - 2 - 0001| resolution calling for a special election within seventy-five | 0002| days of the date the ordinance is adopted on the question of | 0003| imposing the tax. The question of imposing the tax shall be | 0004| submitted to the voters at the special election, which shall | 0005| be called, conducted and canvassed in substantially the same | 0006| manner as provided by law for general elections. If a | 0007| majority of the voters voting on the question approves the | 0008| ordinance imposing the second one-eighth increment of the tax, | 0009| then the ordinance shall become effective in accordance with | 0010| the provisions of the County Local Option Gross Receipts Taxes | 0011| Act. If the question of imposing the second one-eighth | 0012| increment of the tax fails, the governing body shall not again | 0013| propose the imposition of the second one-eighth increment of | 0014| the tax for a period of one year from the date of the | 0015| election. | 0016| ~~[D.]~~ E. Any county, at the time of enacting an | 0017| ordinance imposing a county environmental services gross | 0018| receipts tax, shall dedicate the entire amount of revenue | 0019| produced by the tax for the acquisition, construction, | 0020| operation and maintenance of solid waste facilities, water | 0021| facilities, wastewater facilities, sewer systems and related | 0022| facilities. | 0023| ~~[E.]~~ F. Any ordinance enacted ~~[under]~~ | 0024| pursuant to the provisions of Subsection A of this section | 0025| shall include an effective date of either July 1 or January 1 | - 3 - 0001| in accordance with the provisions of the County Local Option | 0002| Gross Receipts Taxes Act." | 0003| |