0001| HOUSE BILL 15
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0002| 43rd legislature - STATE OF NEW MEXICO - first session, 1997
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0003| INTRODUCED BY
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0004| DONALD L. WHITAKER
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0005|
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0006|
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0007|
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0008|
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0009|
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0010| AN ACT
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0011| RELATING TO TAXATION; AUTHORIZING ADDITIONAL COUNTIES TO IMPOSE
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0012| THE LOCAL LIQUOR EXCISE TAX PURSUANT TO THE LOCAL LIQUOR EXCISE
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0013| TAX ACT.
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0014|
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0015| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
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0016| Section 1. Section 7-24-9 NMSA 1978 (being Laws 1989,
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0017| Chapter 326, Section 2) is amended to read:
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0018| "7-24-9. DEFINITIONS.--As used in the Local Liquor Excise
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0019| Tax Act:
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0020| A. "alcoholic beverages" means distilled or
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0021| rectified spirits, potable alcohol, brandy, whiskey, rum, gin
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0022| and aromatic bitters or any similar alcoholic beverage,
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0023| including blended or fermented beverages, dilutions or mixtures
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0024| of one or more of the foregoing containing more than one-half
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0025| of one percent alcohol, but excluding medicinal bitters;
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0001| B. "county" means:
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0002| (1) a class B county having a population of
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0003| more than fifty-six thousand but less than seventy-five
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0004| thousand, according to the most recent federal decennial census
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0005| [or any subsequent decennial census], and having a net
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0006| taxable value for rate-setting purposes for [the 1988 or] any
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0007| [subsequent] property tax year of more than five hundred
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0008| million dollars ($500,000,000) but less than seven hundred
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0009| million dollars ($700,000,000); or
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0010| (2) a class B county having a population of
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0011| more than fifty-five thousand but less than ninety-five
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0012| thousand, according to the 1990 federal decennial census and
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0013| having a net taxable value for rate-setting purposes for the
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0014| 1995 property tax year of more than nine hundred million
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0015| dollars ($900,000,000) but less than two billion dollars
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0016| ($2,000,000,000);
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0017| C. "department" means the taxation and revenue
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0018| department, the secretary of taxation and revenue or any
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0019| employee of the department exercising authority lawfully
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0020| delegated to that employee by the secretary;
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0021| D. "governing body" means the board of county
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0022| commissioners of a county;
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0023| E. "person" means any individual, estate, trust,
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0024| receiver, cooperative association, club, corporation, company,
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0025| firm, partnership, joint venture, syndicate or other
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0001| association; "person" also means, to the extent permitted by
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0002| law, any federal, state or other governmental unit or
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0003| subdivision or agency, department or instrumentality thereof;
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0004| F. "price" means the total amount of money or the
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0005| reasonable value of other consideration or both paid for
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0006| alcoholic beverages, inclusive of the amount of any tax paid
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0007| pursuant to the Liquor Excise Tax Act; and
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0008| G. "retailer" means any person having a place of
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0009| business within the county who sells, offers for sale or
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0010| possesses for the purpose of selling alcoholic beverages within
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0011| the county."
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0012| Section 2. EFFECTIVE DATE.--The effective date of the
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0013| provisions of this act is July 1, 1997.
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0014| State of New Mexico
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0015| House of Representatives
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0016|
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0017| FORTY-THIRD LEGISLATURE
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0018| FIRST SESSION, 1997
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0019|
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0020|
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0021| February 4, 1997
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0022|
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0023|
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0024| Mr. Speaker:
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0025|
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0001| Your GOVERNMENT AND URBAN AFFAIRS COMMITTEE, to
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0002| whom has been referred
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0003|
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0004| HOUSE BILL 15
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0005|
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0006| has had it under consideration and reports same with
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0007| recommendation that it DO PASS, and thence referred to the
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0008| TAXATION AND REVENUE COMMITTEE.
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0009|
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0010| Respectfully submitted,
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0011|
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0012|
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0013|
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0014|
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0015|
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0016| Lynda M. Lovejoy, Chairwoman
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0017|
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0018|
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0019| Adopted Not Adopted
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0020|
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0021| (Chief Clerk) (Chief Clerk)
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0022|
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0023| Date
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0024|
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0025| The roll call vote was 7 For 0 Against
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0001| Yes: 7
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0002| Excused: Hobbs
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0003| Absent: None
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0004|
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0005|
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0006| G:\BILLTEXT\BILLW_97\H0015 State of New Mexico
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0007| House of Representatives
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0008|
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0009| FORTY-THIRD LEGISLATURE
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0010| FIRST SESSION, 1997
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0011|
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0012|
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0013| March 3, 1997
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0014|
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0015|
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0016| Mr. Speaker:
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0017|
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0018| Your TAXATION AND REVENUE COMMITTEE, to whom has
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0019| been referred
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0020|
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0021| HOUSE BILL 15
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0022|
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0023| has had it under consideration and reports same with
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0024| recommendation that it DO PASS.
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0025|
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0001| Respectfully submitted,
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0002|
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0003|
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0004|
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0005|
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0006|
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0007| Jerry W. Sandel, Chairman
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0008|
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0009|
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0010| Adopted Not Adopted
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0011|
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0012| (Chief Clerk) (Chief Clerk)
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0013|
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0014| Date
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0015|
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0016| The roll call vote was 10 For 0 Against
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0017| Yes: 10
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0018| Excused: Gonzales, Lujan, Porter
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0019| Absent: None
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0020|
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0021|
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0022| G:\BILLTEXT\BILLW_97\H0015
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0023|
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0024| FORTY-THIRD LEGISLATURE
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0025| FIRST SESSION, 1997
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0001|
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0002|
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0003| March 7, 1997
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0004|
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0005| Mr. President:
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0006|
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0007| Your WAYS AND MEANS COMMITTEE, to whom has been
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0008| referred
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0009|
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0010| HOUSE BILL 15
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0011|
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0012| has had it under consideration and reports same with
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0013| recommendation that it DO PASS.
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0014|
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0015| Respectfully submitted,
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0016|
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0017|
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0018|
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0019|
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0020| __________________________________
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0021| Carlos R. Cisneros, Chairman
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0022|
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0023|
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0024|
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0025| Adopted_______________________ Not
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0001| Adopted_______________________
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0002| (Chief Clerk) (Chief Clerk)
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0003|
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0004|
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0005|
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0006| Date ________________________
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0007|
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0008|
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0009| The roll call vote was 6 For 0 Against
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0010| Yes: 6
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0011| No: 0
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0012| Excused: Duran, Nava, Wilson
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0013| Absent: None
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0014|
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0015|
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0016| H0015WM1
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