46th legislature - STATE OF NEW MEXICO - first session, 2003
RELATING TO TAXATION; GIVING A COUNTY THE OPTION TO IMPOSE THE COUNTY EMERGENCY COMMUNICATIONS AND EMERGENCY MEDICAL SERVICES TAX COUNTYWIDE OR ONLY IN THE AREA OF THE COUNTY OUTSIDE MUNICIPAL BOUNDARIES.
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) is amended to read:
"7-20E-22. COUNTY EMERGENCY COMMUNICATIONS AND EMERGENCY MEDICAL 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 [of one] percent of the gross receipts of [any] 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 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 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 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 [of one] percent not to exceed an aggregate rate
of one-fourth [of one] percent. The tax shall be imposed for a
period of not more than ten years from the effective date of
the ordinance imposing the tax. Having once enacted an
ordinance under this section, the governing body may enact
subsequent ordinances for succeeding periods of not more than
ten years, provided each such ordinance meets the requirements
of the County Local Option Gross Receipts Taxes Act with
respect to the tax imposed by this section.
[B. The tax imposed by this section may be referred
to as the "county emergency communications and emergency
medical services tax".
C.] 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 both
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; or
(2) operation of emergency medical services provided by the county.
[D.] E. An ordinance imposing any increment of the
[county] countywide emergency communications and emergency
medical services tax or the county area emergency
communications and emergency medical services tax shall not go
into effect until after an election is held and a majority of
the voters in the county voting in the election vote in favor
of imposing the tax. 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 [C] D of this section. If a majority of
the voters voting on the question approve the imposition of the
[county] countywide emergency communications and emergency
medical services tax or the county area emergency
communications and emergency medical services tax, [then] 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 [county emergency
communications and emergency medical services] tax fails, the
governing body shall not again propose the imposition of any
increment of [the] either tax for a period of one year from the
date of the election.
[E.] F. For the purposes of this section, "eligible
county" means 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."