Municipal Local Option Gross Receipts

  1. Law
  2. New Mexico Statutes
  3. Taxation
  4. Municipal Local Option Gross Receipts

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Section
7-19D-1

Short title.

Section
7-19D-2

Definitions.

Section
7-19D-3

Effective date of ordinance.

Section
7-19D-4

Ordinance shall conform to certain provisions of the Gross Receipts and Compensating Tax Act and requirements of the department.

Section
7-19D-5

Specific exemptions.

Section
7-19D-6

Copy of ordinance to be submitted to department.

Section
7-19D-7

Collection by department.

Section
7-19D-8

Interpretation of act; administration and enforcement of act.

Section
7-19D-9

Municipal gross receipts tax; authority to impose rate.

Section
7-19D-9.1

Municipal compensating tax. (Effective July 1, 2021.)

Section
7-19D-10

Repealed.

Section
7-19D-11

Repealed.

Section
7-19D-12

Repealed.

Section
7-19D-13

Repealed.

Section
7-19D-14

Quality of life gross receipts tax; authority to impose; ordinance requirements; use of revenue; election.

Section
7-19D-15

Municipal regional spaceport gross receipts tax; authority to impose; rate; election required.

Section
7-19D-16

Municipal higher education facilities gross receipts tax.

Section
7-19D-17

Federal water project gross receipts tax; authorization; use of revenue; referendum.

Section
7-19D-18

Repealed.