HOUSE FLOOR SUBSTITUTE FOR

HOUSE TAXATION AND REVENUE COMMITTEE SUBSTITUTE FOR

HOUSE BILL 237

53rd legislature - STATE OF NEW MEXICO - first session, 2017

AN ACT

RELATING TO TAXATION; MAKING A TEMPORARY INCREASE IN THE DISTRIBUTION OF THE LIQUOR EXCISE TAX TO THE LOCAL DWI GRANT FUND PERMANENT; EXTENDING AND REDUCING THE DISTRIBUTION OF THAT TAX TO THE LOTTERY TUITION FUND.

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

     SECTION 1. Section 7-1-6.40 NMSA 1978 (being Laws 1997, Chapter 182, Section 1, as amended) is amended to read:

     "7-1-6.40. DISTRIBUTION OF LIQUOR EXCISE TAX--LOCAL DWI GRANT FUND--CERTAIN MUNICIPALITIES--LOTTERY TUITION FUND--DRUG COURTS.--

          A. A distribution pursuant to Section 7-1-6.1 NMSA 1978 [shall be made to the local DWI grant fund] in an amount equal to [the following percentages] forty-six percent of the net receipts attributable to the liquor excise tax

                [(1) prior to July 1, 2015, forty-one and one-half percent;

                (2) from July 1, 2015 through June 30, 2018, forty-six percent; and

                (3) on and after July 1, 2018, forty-one and one-half percent] shall be made to the local DWI grant fund.

          B. A distribution pursuant to Section 7-1-6.1 NMSA 1978 of twenty thousand seven hundred fifty dollars ($20,750) monthly from the net receipts attributable to the liquor excise tax shall be made to a municipality that is located in a class A county and that has a population according to the most recent federal decennial census of more than thirty thousand but less than sixty thousand [The distribution pursuant to this subsection] and shall be used by the municipality only for the provision of alcohol treatment and rehabilitation services for street inebriates.

          C. [From July 1, 2015 through June 30, 2017] A distribution pursuant to Section 7-1-6.1 NMSA 1978 [of thirty-nine percent of the net receipts attributable to the liquor excise tax] shall be made to the lottery tuition fund as follows:

                (1) prior to July 1, 2018, thirty-four percent;

                (2) beginning July 1, 2018 and prior to July 1, 2019, twenty-eight percent; and

                (3) beginning July 1, 2019 and prior to July 1, 2020, twenty-two percent." 

     SECTION 2. EFFECTIVE DATE.--The effective date of the provisions of this act is July 1, 2017.

- 3 -