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AN ACT
RELATING TO TAXATION; AMENDING THE PROVISIONS OF THE COUNTY
EMERGENCY COMMUNICATIONS AND EMERGENCY MEDICAL SERVICES TAX
TO ALLOW USE OF THE TAX FOR PROVISION OF BEHAVIORAL HEALTH
SERVICES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
Section 1. Section 7-20E-22 NMSA 1978 (being Laws 2002,
Chapter 14, Section 1, as amended) is amended to read:
"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.--
A. The majority of the members of the governing
body of an eligible county that does not have in effect a tax
imposed pursuant to Subsection B of this section may enact an
ordinance imposing an excise tax at a rate not to exceed
one-fourth percent of the gross receipts of a person engaging
in business in the county for the privilege of engaging in
business. The tax imposed by this subsection may be referred
to as the "countywide emergency communications and emergency
medical and behavioral health services tax".
B. The majority of the members of the governing
body of an eligible county that does not have in effect a tax
imposed pursuant to Subsection A of this section may enact an
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ordinance imposing an excise tax at a rate not to exceed
one-fourth percent of the gross receipts of a person engaging
in business in the county area for the privilege of engaging
in business. The tax imposed by this subsection may be
referred to as the "county area emergency communications and
emergency medical and behavioral health services tax".
C. The tax authorized in Subsections A and B of
this section may be imposed in one or more increments of
one-sixteenth percent not to exceed an aggregate rate of
one-fourth percent.
D. The governing body, at the time of enacting an
ordinance imposing a rate of tax authorized in Subsection A
or B of this section, shall dedicate the revenue to one or
more of the following purposes:
(1) operation of an emergency communications
center that has been determined by the local government
division of the department of finance and administration to
be a consolidated public safety answering point;
(2) operation of emergency medical services
provided by the county; or
(3) provision of behavioral health services,
including alcohol abuse and substance abuse treatment.
E. An ordinance imposing any increment of the
countywide emergency communications and emergency medical and
behavioral health services tax or the county area emergency
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communications and emergency medical and behavioral health
services tax shall not go into effect until after an election
is held and a majority of the voters voting in the election
votes in favor of imposing the tax. In the case of an
ordinance imposing an increment of the countywide emergency
communications and emergency medical and behavioral health
services tax, the election shall be conducted countywide. In
the case of an ordinance imposing the county area emergency
communications and emergency medical and behavioral health
services tax, the election shall be conducted only in the
county area. The governing body shall adopt a resolution
calling for an election within seventy-five days of the date
the ordinance is adopted on the question of imposing the tax.
The question may be submitted to the voters as a separate
question at a general election or at a special election
called for that purpose by the governing body. A special
election shall be called, conducted and canvassed in
substantially the same manner as provided by law for general
elections. In any election held, the ballot shall clearly
state the purpose to which the revenue will be dedicated
pursuant to Subsection D of this section. If a majority of
the voters voting on the question approves the imposition of
the countywide emergency communications and emergency medical
and behavioral health services tax or the county area
emergency communications and emergency medical and behavioral
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health services tax, the ordinance shall become effective in
accordance with the provisions of the County Local Option
Gross Receipts Taxes Act. If the question of imposing the
tax fails, the governing body shall not again propose the
imposition of any increment of either tax for a period of one
year from the date of the election.
F. For the purposes of this section, "eligible
county" means:
(1) a county that operates or, pursuant to a
joint powers agreement, is served by an emergency
communications center that has been determined by the local
government division of the department of finance and
administration to be a consolidated public safety answering
point; or
(2) in the case of a county imposing the tax
for the purposes provided in Paragraph (3) of Subsection D of
this section, a county that operates or contracts for the
operation of a behavioral health services facility providing
alcohol abuse, substance abuse and inpatient and outpatient
behavioral health treatment."
Section 2. EFFECTIVE DATE.--The effective date of the
provisions of this act is July 1, 2007.