SENATE BILL 713
47th legislature - STATE OF NEW MEXICO - first session, 2005
INTRODUCED BY
Phil A. Griego
AN ACT
RELATING TO PUBLIC FINANCES; REVISING AND RENAMING THE PRIVILEGE TAX ON ATHLETIC COMPETITION; PROVIDING FOR COOPERATIVE AGREEMENTS WITH TRIBAL GOVERNMENTS; AMENDING THE PROFESSIONAL ATHLETIC COMPETITION ACT.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
Section 1. Section 60-2A-23 NMSA 1978 (being Laws 1980, Chapter 90, Section 23, as amended) is amended to read:
"60-2A-23. [PRIVILEGE TAX] REGULATORY FEES ON PROMOTIONS.--
A. In addition to any other taxes or fees provided by law, there is imposed upon every promoter for the privilege of promoting a professional [contests] contest a [tax at the rate of] regulatory fee in an amount determined pursuant to the rules of the commission to be sufficient to cover the costs of regulating the contest; provided that the fee shall not exceed four percent of the total gross receipts of any professional contest conducted live in New Mexico.
B. The commission shall adopt rules [and regulations] for the administration, collection and enforcement of the [tax] fee imposed [in] pursuant to this section.
C. As used in this section, "total gross receipts of any professional contest" includes:
(1) the gross price charged for the sale, lease or other exploitation of broadcasting, television or motion picture rights of [such] the professional contest without any deductions for commissions, brokerage fees, distribution fees, advertising or other expenses or charges;
(2) the face value of all tickets sold and complimentary tickets issued; and
(3) any sums received as consideration for holding a professional contest at a particular location."
Section 2. Section 60-2A-24 NMSA 1978 (being Laws 1980, Chapter 90, Section 24) is amended to read:
"60-2A-24. ATHLETIC COMMISSION FUND.--The proceeds of the [privilege tax] regulatory fee on promotions and of the [privilege tax] supervisory fee on closed-circuit television or motion pictures, together with any license fees or other fees authorized [under] pursuant to the Professional Athletic Competition Act, shall be deposited with the state treasurer to the credit of the "athletic commission fund" which is hereby created. Expenditures from the athletic commission fund shall only be made on vouchers issued and signed by the person designated by the commission upon warrants drawn by the department of finance and administration in accordance with the budget approved by the department of finance and administration."
Section 3. Section 60-2A-25 NMSA 1978 (being Laws 1980, Chapter 90, Section 25) is amended to read:
"60-2A-25. TIME OF PAYMENT OF PRIVILEGE TAX.--
A. Any person upon whom the [privilege tax] regulatory fee is imposed [by] pursuant to Section [23 of the Professional Athletic Competition Act] 60-2A-23 NMSA 1978 shall, within seventy-two hours after the completion of any professional contest for which an admission fee is charged and received or a contribution is requested and received, furnish to the commission a written report on forms prescribed by the commission showing:
(1) the number of tickets sold and issued or sold or issued for [such] the professional contest;
(2) the amount of the gross receipts or value thereof;
(3) the amount of gross receipts derived from the sale, lease or other exploitation of broadcasting, motion picture or television rights of [such] the professional contest, [and] without any deductions for commissions, brokerage fees, distribution fees, advertising or any other expenses or charges; and
(4) such other matters as the commission may prescribe.
B. The commission or any of its authorized employees may inspect the books, ticket stubs or any other data necessary for the proper enforcement of the [privilege tax] regulatory fee and supervisory fee imposed [in] pursuant to the Professional Athletic Competition Act."
Section 4. Section 60-2A-26 NMSA 1978 (being Laws 1980, Chapter 90, Section 26, as amended) is amended to read:
"60-2A-26. [PRIVILEGE TAX] SUPERVISORY FEE ON CLOSED-CIRCUIT TELECASTS OR MOTION PICTURES--REPORT TO COMMISSION.--
A. Any person who charges and receives an admission fee for exhibiting any live professional contest on a closed-circuit telecast or motion picture shall, within seventy-two hours after the event, furnish to the commission a verified written report on a form prescribed by the commission showing the number of tickets sold and issued or sold or issued and the gross receipts for the exhibition without any deductions.
B. There is imposed a [tax] supervisory fee upon the privilege of exhibiting for an admission fee any live professional contest [except a live professional boxing contest held in New Mexico between the effective date of this 1997 act and July 1, 1999] on a closed-circuit telecast or motion picture. [The rate of the tax imposed is] A supervisory fee is imposed in an amount determined pursuant to the rules of the commission to be sufficient to cover the costs of supervising the exhibition; provided that the fee shall not exceed five percent of the gross receipts derived from the exhibition.
C. The [privilege tax] fee imposed [in] pursuant to this section shall be administered, collected, enforced and the proceeds deposited as provided in Section 60-2A-24 NMSA 1978."
Section 5. Section 60-2A-27 NMSA 1978 (being Laws 1980, Chapter 90, Section 27) is amended to read:
"60-2A-27. PENALTY--NONPAYMENT OF FEE.--Any person who willfully attempts to evade or defeat any [tax] regulatory fee or supervisory fee or the payment thereof imposed [by] pursuant to the Professional Athletic Competition Act is guilty of a fourth degree felony."
Section 6. Section 60-2A-28 NMSA 1978 (being Laws 1980, Chapter 90, Section 28) is amended to read:
"60-2A-28. CIVIL PENALTY.--In the case of failure due to negligence or disregard of rules and regulations of the commission, but without intent to defraud, to pay when due any amount of [tax] regulatory fee or supervisory fee required to be paid [by] pursuant to the Professional Athletic Competition Act, there shall be added to the amount two percent per month or a fraction [thereof] of a month from the date the tax was due or from the date the report was required to be filed, not to exceed ten percent [thereof] of the tax due."
Section 7. A new section of the Professional Athletic Competition Act is enacted to read:
"[NEW MATERIAL] COOPERATIVE AGREEMENTS WITH TRIBAL GOVERNMENTS.--
A. The commission may enter into a cooperative agreement with an Indian nation, tribe or pueblo whose tribal lands lie wholly or partly in New Mexico for the exchange of information and for the reciprocal, joint or common direction, management or control of professional contests conducted, held or given in New Mexico. To be effective, an agreement must be signed by the governor.
B. Money collected by the commission on behalf of an Indian nation, tribe or pueblo in accordance with an agreement entered into pursuant to this section is not money of this state and shall be collected and disbursed in accordance with the terms of the agreement, notwithstanding any other provision of law.
C. Nothing in an agreement entered into pursuant to this section shall be construed as an assertion or an admission by either this state or by the Indian nation, tribe or pueblo that the fees of one have precedence over the fees of the other when the person, event or transaction is subject to the jurisdiction of both governments. An agreement entered into pursuant to this section shall be construed solely as an agreement between the two party governments and shall not alter or affect the government-to-government relations between this state and any other Indian nation, tribe or pueblo."
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