County Local Option Gross Receipts and Compensating Taxes

  1. Law
  2. New Mexico Statutes
  3. Taxation
  4. County Local Option Gross Receipts and Compensating Taxes

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Section
7-20E-1

Short title.

Section
7-20E-2

Definitions.

Section
7-20E-3

Optional referendum selection; effective date of ordinance.

Section
7-20E-4

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

Section
7-20E-5

Specific exemptions. (Repealed effective July 1, 2021.)

Section
7-20E-6

Copy of ordinance to be submitted to department.

Section
7-20E-7

Collection by department.

Section
7-20E-8

Interpretation of act; administration and enforcement of act.

Section
7-20E-9

County gross receipts tax; authority to impose rate; county health care assistance fund requirements.

Section
7-20E-9.1

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

Section
7-20E-10

Repealed.

Section
7-20E-11

Repealed.

Section
7-20E-12

Repealed.

Section
7-20E-12.1

County hospital emergency gross receipts tax; authority to impose; use of proceeds.

Section
7-20E-13

Special county hospital gross receipts tax; authority to impose; ordinance requirements.

Section
7-20E-14

Special county hospital gross receipts tax; use of proceeds.

Section
7-20E-15

Repealed.

Section
7-20E-16

Repealed.

Section
7-20E-17

Repealed.

Section
7-20E-18

County health care gross receipts tax; authority to impose rate.

Section
7-20E-19

Repealed.

Section
7-20E-20

County education gross receipts tax; authority to impose; rate; election; use of revenue.

Section
7-20E-21

Repealed.

Section
7-20E-22

County emergency communications and emergency medical and behavioral health services tax; authority to impose countywide or only in the county area; ordinance requirements; use of revenue; election.

Section
7-20E-23

County regional transit gross receipts tax; authority to impose; rate; election required.

Section
7-20E-24

Repealed.

Section
7-20E-25

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

Section
7-20E-26

Water and sanitation gross receipts tax; authority to impose; rate; election; use of revenue.

Section
7-20E-27

Repealed.

Section
7-20E-28

Repealed.

Section
7-20E-29

Electric generating facility economic district gross receipts tax; authority to impose; rate; use of revenue.