SENATE FINANCE COMMITTEE SUBSTITUTE FOR
SENATE BILL 368
51st legislature - STATE OF NEW MEXICO - second session, 2014
AN ACT
RELATING TO THE PUBLIC PEACE, HEALTH, SAFETY AND WELFARE; AMENDING AND REPEALING SECTIONS OF THE NMSA 1978 TO COMPLY WITH CHANGES IN FEDERAL REGULATIONS REGARDING THE REPLACEMENT OF SOLE COMMUNITY PROVIDERS WITH QUALIFYING HOSPITALS; DECLARING AN EMERGENCY.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
SECTION 1. Section 7-1-6.13 NMSA 1978 (being Laws 1983, Chapter 211, Section 18, as amended) is amended to read:
"7-1-6.13. TRANSFER--REVENUES FROM COUNTY LOCAL OPTION GROSS RECEIPTS TAXES.--
A. Except as provided in Subsections B and C of this section, a transfer pursuant to Section 7-1-6.1 NMSA 1978 shall be made to each county for which the department is collecting a local option gross receipts tax imposed by that county in an amount, subject to any increase or decrease made pursuant to Section 7-1-6.15 NMSA 1978, equal to the net receipts attributable to the local option gross receipts tax imposed by that county, less any deduction for administrative cost determined and made by the department pursuant to the provisions of the act authorizing imposition by that county of the local option gross receipts tax and any additional administrative fee withheld pursuant to Subsection C of Section 7-1-6.41 NMSA 1978.
B. A transfer pursuant to this section may be adjusted for a distribution made to a tax increment development district with respect to a portion of a gross receipts tax increment dedicated by a county pursuant to the Tax Increment for Development Act.
C. [Through June 30, 2009, a distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to the sole community provider fund from revenue attributable to the county gross receipts tax imposed by a county pursuant to Section
7-20E-9 NMSA 1978, subject to the approval of the board of county commissioners of that county. The distribution shall be in an amount equal to one-twelfth of the county's annual approved contribution for support of sole community provider payments. Revenue in excess of the amount required for the contribution shall be transferred to the county pursuant to the provisions of Subsection A of this section.] A transfer pursuant to this section may be adjusted for a distribution made to a county with respect to the portion of gross receipts tax increment dedicated by a county to the county-supported medicaid fund pursuant to Sections 7-20E-18 and 27-10-4 NMSA 1978."
SECTION 2. Section 7-20E-18 NMSA 1978 (being Laws 1991, Chapter 212, Section 7, as amended) is amended to read:
"7-20E-18. COUNTY HEALTH CARE GROSS RECEIPTS TAX--AUTHORITY TO IMPOSE RATE.--
A. The majority of the members of the governing body of any county may enact an ordinance imposing an excise tax at a rate of one-sixteenth percent of the gross receipts of any person engaging in business in the county for the privilege of engaging in business in the county. Any ordinance imposing an excise tax pursuant to this section shall not be subject to a referendum. The governing body of a county shall, at the time of enacting an ordinance imposing the tax, dedicate the revenue to the county-supported medicaid fund. This tax is to be referred to as the "county health care gross receipts tax".
B. In addition to the imposition of the county health care gross receipts tax authorized by Subsection A of this section, the majority of the members of the governing body of a county having a population of more than five hundred thousand persons according to the most recent federal decennial census may enact an ordinance imposing an additional one-sixteenth percent increment of county health care gross receipts tax; provided that the imposition of the additional increment shall be for a period that ends no later than June 30, 2009. To continue an increment after June 30, 2009, or beyond any five-year period for which the increment has been imposed, the members of the governing body shall review the need for the increment, and if the majority of the members vote in favor of continuing the increment imposed pursuant to this subsection, the increment shall be imposed for an additional period of five years. The governing body of the county shall, at the time of enacting an ordinance imposing the additional increment of county health care gross receipts tax, dedicate the revenue to the support of indigent patients.
C. In addition to the imposition of the county health care gross receipts tax authorized in Subsection A of this section, the majority of the governing body of a county, other than a class A county whose hospital is operated and maintained pursuant to a lease or operating agreement with a state educational institution named in Article 12, Section 11 of the constitution of New Mexico, may enact an ordinance imposing up to one-eighth percent of the gross receipts of any person engaging in business in the county for the privilege of engaging in business in the county. The governing body shall, at the time of enacting an ordinance imposing the additional increment of the county health care gross receipts tax, dedicate the revenue to the county-supported medicaid fund. This tax shall be supplemental to the county health care gross receipts tax.
[C.] D. Any ordinance enacted pursuant to the provisions of [Subsection A or B of] this section shall include an effective date of either July 1 or January 1 in accordance with the provisions of the County Local Option Gross Receipts Taxes Act."
SECTION 3. Section 27-5-2 NMSA 1978 (being Laws 1965, Chapter 234, Section 2, as amended) is amended to read:
"27-5-2. PURPOSE OF INDIGENT HOSPITAL AND COUNTY HEALTH CARE ACT.--The purpose of the Indigent Hospital and County Health Care Act is to recognize that:
A. [to recognize that] the individual county of this state is the responsible agency for ambulance transportation or the hospital care or the provision of health care to indigent patients domiciled in that county [for at least three months or for such period of time, not in excess of three months, as determined by resolution of the board of county commissioners] and to provide a means whereby each county can discharge this responsibility through a system of payments to ambulance providers, hospitals or health care providers for the care and treatment of, or the provision of health care services to, indigent patients;
B. [to recognize that] the counties of the state are also responsible for supporting indigent patients by providing local revenues to match federal funds for the state medicaid program, including [the provision of matching funds for payments to sole community provider hospitals and] the transfer of funds to the county-supported medicaid fund pursuant to the Statewide Health Care Act; and
C. [to recognize that] the counties of the state can improve the provision of health care to indigent patients by providing local revenues for countywide or multicounty health planning."
SECTION 4. Section 27-5-3 NMSA 1978 (being Laws 1965, Chapter 234, Section 3, as amended) is amended to read:
"27-5-3. PUBLIC ASSISTANCE PROVISIONS.--
A. A hospital shall not be paid from the fund under the Indigent Hospital and County Health Care Act for costs of an indigent patient for services that have been determined by the department to be eligible for medicaid reimbursement. However, nothing in the Indigent Hospital and County Health Care Act shall be construed to prevent the board from transferring money from the fund to [the sole community provider fund or] the county-supported medicaid fund for support of the state medicaid program, including an additional payment program for qualifying hospitals.
B. No action for collection of claims under the Indigent Hospital and County Health Care Act shall be allowed against an indigent patient who is medicaid eligible for medicaid covered services, nor shall action be allowed against the person who is legally responsible for the care of the indigent patient during the time that person is medicaid eligible."
SECTION 5. Section 27-5-4 NMSA 1978 (being Laws 1965, Chapter 234, Section 4, as amended) is amended to read:
"27-5-4. DEFINITIONS.--As used in the Indigent Hospital and County Health Care Act:
A. "alcohol rehabilitation center" means an agency of local government, a state agency, a private nonprofit entity or combination thereof that operates alcohol abuse rehabilitation programs that meet the standards set by the department of health;
B. "ambulance provider" or "ambulance service" means a specialized carrier based within the state authorized under provisions and subject to limitations as provided in individual carrier certificates issued by the public regulation commission to transport persons alive, dead or dying en route by means of ambulance service. The rates and charges established by public regulation commission tariff shall govern as to allowable cost. Also included are air ambulance services approved by the board. The air ambulance service charges shall be filed and approved pursuant to Subsection D of Section
27-5-6 NMSA 1978 and Section 27-5-11 NMSA 1978;
C. "board" means a county indigent hospital and county health care board;
D. "commission" means the New Mexico health policy commission or the commission's successor agency;
E. "cost" means all allowable costs of providing health care services, to the extent determined by resolution of a board, for an indigent patient. Allowable costs shall be based on medicaid fee-for-service reimbursement rates for hospitals, licensed medical doctors and osteopathic physicians;
F. "county" means a county except a class A county with a county hospital operated and maintained pursuant to a lease or operating agreement with a state educational institution named in Article 12, Section 11 of the constitution of New Mexico;
G. "department" means the human services department;
H. "drug rehabilitation center" means an agency of local government, a state agency, a private nonprofit entity or combination thereof that operates drug abuse rehabilitation programs that meet the standards and requirements set by the department of health;
I. "fund" means a county indigent hospital claims fund;
J. "health care provider" means:
(1) a nursing home;
(2) an in-state home health agency;
(3) an in-state licensed hospice;
(4) a community-based health program operated by a political subdivision of the state or other nonprofit health organization that provides prenatal care delivered by New Mexico licensed, certified or registered health care practitioners;
(5) a community-based health program operated by a political subdivision of the state or other nonprofit health care organization that provides primary care delivered by New Mexico licensed, certified or registered health care practitioners;
(6) a drug rehabilitation center;
(7) an alcohol rehabilitation center;
(8) a mental health center;
(9) a licensed medical doctor, osteopathic physician, dentist, optometrist or expanded practice nurse when providing emergency services, as determined by the board, in a hospital to an indigent patient; or
(10) a licensed medical doctor or osteopathic physician, dentist, optometrist or expanded practice nurse when providing services in an outpatient setting, as determined by the board, to an indigent patient with a life-threatening illness or disability;
K. "health care services" means treatment and services designed to promote improved health in the county indigent population, including primary care, prenatal care, dental care, provision of prescription drugs, preventive care or health outreach services, to the extent determined by resolution of the board;
L. "hospital" means a general or limited hospital licensed by the department of health, whether nonprofit or owned by a political subdivision, and may include by resolution of a board the following health facilities if licensed or, in the case of out-of-state hospitals, approved by the department of health:
(1) for-profit hospitals;
(2) state-owned hospitals; or
(3) licensed out-of-state hospitals where treatment provided is necessary for the proper care of an indigent patient when that care is not available in an in-state hospital;
M. "indigent patient" means a person to whom an ambulance service, a hospital or a health care provider has provided medical care, ambulance transportation or health care services and who can normally support the person's self and the person's dependents on present income and liquid assets available to the person but, taking into consideration the person's income, assets and requirements for other necessities of life for the person and the person's dependents, is unable to pay the cost of the ambulance transportation or medical care administered or both; provided that if the definition of "indigent patient" is adopted by a board in a resolution, the definition shall not include any person whose annual income together with that person's spouse's annual income totals an amount that is fifty percent greater than the per capita personal income for New Mexico as shown for the most recent year available in the survey of current business published by the United States department of commerce. Every board that has a balance remaining in the fund at the end of a given fiscal year shall consider and may adopt at the first meeting of the succeeding fiscal year a resolution increasing the standard for indigency; "indigent patient" includes a minor who has received ambulance transportation or medical care or both and whose parent or the person having custody of that minor would qualify as an indigent patient if transported by ambulance, admitted to a hospital for care or treated by a health care provider;
N. "medicaid eligible" means a person who is eligible for medical assistance from the department;
O. "mental health center" means a not-for-profit center that provides outpatient mental health services that meet the standards set by the department of health;
P. "planning" means the development of a countywide or multicounty health plan to improve and fund health services in the county based on the county's needs assessment and inventory of existing services and resources and that demonstrates coordination between the county and state and local health planning efforts;
Q. "public entity" means a state, local or tribal government or other political subdivision or agency of that government;
R. "[sole community provider] qualifying hospital" means
[(1) a hospital that is a sole community provider hospital under the provisions of the federal medicare guidelines; or
(2)] an acute care general hospital licensed by the department of health that is qualified, pursuant to rules adopted by the state agency primarily responsible for the medicaid program, to receive [distributions from the sole community provider fund] additional medicaid hospital payments; and
S. "tribal" means of or pertaining to a federally recognized Indian nation, tribe or pueblo."
SECTION 6. Section 27-5-6 NMSA 1978 (being Laws 1965, Chapter 234, Section 6, as amended) is amended to read:
"27-5-6. POWERS AND DUTIES OF THE BOARD.--The board:
A. shall administer claims pursuant to the provisions of the Indigent Hospital and County Health Care Act;
B. shall prepare and submit a budget to the board of county commissioners for the amount needed to defray claims made upon the fund and to pay costs of administration of the Indigent Hospital and County Health Care Act and costs of development of a countywide or multicounty health plan. The combined costs of administration and planning shall not exceed the following percentages of revenues based on the previous fiscal year revenues for a fund that has existed for at least one fiscal year or based on projected revenues for the year being budgeted for a fund that has existed for less than one fiscal year. The percentage of the revenues in the fund that may be used for such combined administrative and planning costs is equal to the sum of the following:
(1) ten percent of the amount of the revenues in the fund not over five hundred thousand dollars ($500,000);
(2) eight percent of the amount of the revenues in the fund over five hundred thousand dollars ($500,000) but not over one million dollars ($1,000,000); and
(3) four and one-half percent of the amount of the revenues in the fund over one million dollars ($1,000,000);
C. shall make rules necessary to carry out the provisions of the Indigent Hospital and County Health Care Act; provided that the standards for eligibility and allowable costs for county indigent patients shall be no more restrictive than the standards for eligibility and allowable costs prior to December 31, 1992;
D. shall set criteria and cost limitations for medical care furnished by licensed out-of-state hospitals, ambulance services or health care providers;
E. shall cooperate with appropriate state agencies to use available funds efficiently and to make health care more available;
F. shall cooperate with the department in making an investigation to determine the validity of claims made upon the fund for an indigent patient;
G. may accept contributions or other county revenues, which shall be deposited in the fund;
H. may hire personnel to carry out the provisions of the Indigent Hospital and County Health Care Act;
I. shall review all claims presented by a hospital, ambulance service or health care provider to determine compliance with the rules adopted by the board or with the provisions of the Indigent Hospital and County Health Care Act; determine whether the patient for whom the claim is made is an indigent patient; and determine the allowable medical, ambulance service or health care services costs; provided that the burden of proof of any claim shall be upon the hospital, ambulance service or health care provider;
J. shall state in writing the reason for rejecting or disapproving any claim and shall notify the submitting hospital, ambulance service or health care provider of the decision within sixty days after eligibility for claim payment has been determined;
K. shall pay all claims [that are not matched with federal funds under the state medicaid program and] that have been approved by the board from the fund and shall make payment within thirty days after approval of a claim by the board;
[L. shall determine by county ordinance the types of health care providers that will be eligible to submit claims under the Indigent Hospital and County Health Care Act;
M. shall review, verify and approve all medicaid sole community provider hospital payment requests in accordance with rules adopted by the board prior to their submittal by the hospital to the department for payment but no later than January 1 of each year;
N. shall transfer to the state by the last day of March, June, September and December of each year an amount equal to one-fourth of the county's payment for support of sole community provider payments as calculated by the department for that county for the current fiscal year. This money shall be deposited in the sole community provider fund;
O.] L. shall, in carrying out the provisions of the Indigent Hospital and County Health Care Act, comply with the standards of the federal Health Insurance Portability and Accountability Act of 1996;
[P. may] M. shall provide for the transfer of money from the fund or any other authorized county revenue source to the county-supported medicaid fund to meet the requirements of the Statewide Health Care Act; and
[Q.] N. may contract with ambulance providers, hospitals or health care providers for the provision of health care services."
SECTION 7. Section 27-5-7 NMSA 1978 (being Laws 1965, Chapter 234, Section 7, as amended) is amended to read:
"27-5-7. COUNTY INDIGENT HOSPITAL CLAIMS FUND.--
A. There is created in the county treasury of each county a "county indigent hospital claims fund".
B. Collections under the levy made pursuant to the Indigent Hospital and County Health Care Act and all payments shall be placed into the fund, and the amount placed in the fund shall be budgeted and expended only for the purposes specified in the Indigent Hospital and County Health Care Act, by warrant upon vouchers approved by a majority of the board and signed by the [chairman] chair of the board. [Payments for indigent hospitalizations shall not be made from any other county fund.]
C. The fund shall be audited in the manner that other state and county funds are audited, and all records of payments and verified statements of qualification upon which payments were made from the fund shall be open to the public.
D. Any balance remaining in the fund at the end of the fiscal year shall carry over into the ensuing year, and that balance shall be taken into consideration in the determination of the ensuing year's budget and certification of need for purposes of making a tax levy.
E. Money may be transferred to the fund from other sources, but no transfers may be made from the fund for any purpose other than those specified in the Indigent Hospital and County Health Care Act."
SECTION 8. Section 27-5-7.1 NMSA 1978 (being Laws 1993, Chapter 321, Section 16, as amended) is amended to read:
"27-5-7.1. COUNTY INDIGENT HOSPITAL CLAIMS FUND--AUTHORIZED USES OF THE FUND.--
A. The fund shall be used:
(1) to meet [the] a county's contribution for support of [sole community provider payments as calculated by the department for that county] the county-supported medicaid fund;
(2) to pay for expenses of burial or cremation of an indigent person; and
(3) to pay all claims that have been approved by the board [that are not matched with federal funds under the state medicaid program].
B. The fund may be used to meet [the] a county's obligation under Section 27-10-4 NMSA 1978."
SECTION 9. Section 27-5-11 NMSA 1978 (being Laws 1965, Chapter 234, Section 12, as amended) is amended to read:
"27-5-11. HOSPITALS AND AMBULANCE SERVICES--HEALTH CARE PROVIDERS--REQUIRED TO FILE DATA [SOLE COMMUNITY PROVIDER HOSPITAL DUTIES].--
A. An ambulance service, hospital or health care provider in New Mexico or licensed out-of-state hospital, prior to the filing of a claim with the board, shall have placed on file with the board:
(1) current data, statistics, schedules and information deemed necessary by the board to determine the cost for all patients in that hospital or cared for by that health care provider or tariff rates or charges of an ambulance service; and
(2) proof that the hospital, ambulance service or health care provider is licensed under the laws of this state or the state in which the hospital operates [and
(3) other information or data deemed necessary by the board].
B. A [sole community provider] qualifying hospital [requesting or receiving medicaid sole community provider hospital payments] shall
[(1)] accept indigent patients and request reimbursement for those patients through the appropriate county indigent fund. The responsible county shall approve requests meeting its eligibility standards and notify the hospital of such approval
[(2) confirm the amount of payment authorized by each county for indigent patients, to that county for the previous fiscal year, by September 30 of each calendar year;
(3) negotiate with each county the amount of indigent hospital payments anticipated for the following fiscal year by December 31 of each year; and
(4) provide to the department prior to January 15 of each year the amount of the authorized indigent hospital payments anticipated for the following fiscal year after an agreement has been reached on the amount with each responsible county and such other related information as the department may request]."
SECTION 10. Section 27-5-16 NMSA 1978 (being Laws 1965, Chapter 234, Section 16, as amended) is amended to read:
"27-5-16. DEPARTMENT--PAYMENTS--COOPERATION.--
A. The department shall not decrease the amount of any assistance payments made to the hospitals or health care providers of this state pursuant to law because of any financial reimbursement made to ambulance services, hospitals or health care providers for indigent or medicaid eligible patients as provided in the Indigent Hospital and County Health Care Act.
B. The department shall cooperate with each board in furnishing information or assisting in the investigation of any person to determine whether the person meets the qualifications of an indigent patient as defined in the Indigent Hospital and County Health Care Act.
[C. The department shall ensure that the sole community provider payment and the reimbursement to hospitals made under the state medicaid program do not exceed what would have been paid for under medicare payment principles. In the event the sole community provider payment and medicaid reimbursement to hospitals would exceed medicare payment principles, the department shall reduce the sole community provider payment prior to making any reduction in reimbursement to hospitals made under the state medicaid program; provided, however, that additional payments may be made pursuant to waiver agreement, rule, law or state plan amendment providing for supplemental medicaid payments to hospitals.]"
SECTION 11. Section 27-10-2 NMSA 1978 (being Laws 1991, Chapter 212, Section 2, as amended) is amended to read:
"27-10-2. FINDINGS AND PURPOSE.--
A. Access to health care reduces long-term medical and social costs. The effectiveness of statewide health care has been decreased by excessive fragmentation and failure to maximize the use of existing in-state revenues and to develop effective ways of drawing upon potential federal revenue sources. An effective statewide health care system must retain local health care efforts, stimulate local innovations for meeting particular health care needs and use existing resources to expand health care options, especially for those citizens unable to pay for their own care.
B. The purpose of the county-supported medicaid fund is to leverage existing resources to better address the state's health care needs. The county-supported medicaid fund will be used to accomplish this purpose by using local revenues to support the state medicaid program, including additional medicaid hospital payment programs, and to institute or support primary care health care services pursuant to Section 24-1A-3.1 NMSA 1978. Money appropriated from the county-supported medicaid fund to institute or support primary care health care services pursuant to Section 24-1A-3.1 NMSA 1978 shall be supplemental to general fund appropriations."
SECTION 12. Section 27-10-3 NMSA 1978 (being Laws 1991, Chapter 212, Section 3, as amended) is amended to read:
"27-10-3. COUNTY-SUPPORTED MEDICAID FUND CREATED--USE-- APPROPRIATION BY THE LEGISLATURE.--
A. There is created in the state treasury the "county-supported medicaid fund". The fund shall be invested by the state treasurer as other state funds are invested. Income earned from investment of the fund shall be credited to the county-supported medicaid fund. The fund shall not revert in any fiscal year.
B. Money in the county-supported medicaid fund is subject to appropriation by the legislature to support the state medicaid program, including additional medicaid hospital payments, and to institute or support primary care health care services pursuant to Subsections D and E of Section 24-1A-3.1 NMSA 1978. Of the amount appropriated each year, [nine] three percent shall be appropriated to the department of health to institute or support primary care health care services pursuant to Subsections D and E of Section 24-1A-3.1 NMSA 1978.
C. [Up to three] In addition to the appropriation authorized in Subsection B of this section, up to one percent of the county-supported medicaid fund each year may be expended for administrative costs related to medicaid or developing new primary care health care centers or facilities.
D. In the event federal funds for medicaid are not received by New Mexico for any eighteen-month period, the unencumbered balance remaining in the county-supported medicaid fund [and the sole community provider fund] at the end of the fiscal year following the end of any eighteen-month period shall be paid within a reasonable time to each county for deposit in the county indigent hospital claims fund in proportion to the payments made by each county through tax revenues or transfers in the previous fiscal year as certified by the local government division of the department of finance and administration. The department will provide for budgeting and accounting of payments to the fund."
SECTION 13. Section 27-10-4 NMSA 1978 (being Laws 1991, Chapter 212, Section 4, as amended) is amended to read:
"27-10-4. ALTERNATIVE REVENUE SOURCE TO IMPOSITION OF COUNTY HEALTH CARE GROSS RECEIPTS TAX--TRANSFER TO COUNTY-SUPPORTED MEDICAID FUND.--
A. In the event a county does not enact an ordinance imposing a county health care gross receipts tax pursuant to Subsection B of Section [7-20D-3] 7-20E-18 NMSA 1978, the county shall, by ordinance to be effective July 1, 1993, dedicate to the county-supported medicaid fund an amount equal to a gross receipts tax rate of one-sixteenth [of one] percent applied to the taxable gross receipts reported during the prior fiscal year by persons engaging in business in the county. For purposes of this subsection, a county may use funds from any existing authorized revenue source of the county.
B. In the event a county, other than a class A county whose hospital is operated and maintained pursuant to a lease or operating agreement with a state educational institution named in Article 12, Section 11 of the constitution of New Mexico, does not enact an ordinance imposing a county gross receipts tax pursuant to Subsection C of Section 7-20E-18 NMSA 1978, the county shall, by ordinance effective July 1, 2014, dedicate to the county-supported medicaid fund an amount equal to a gross receipts tax rate of two-sixteenths percent applied to the taxable gross receipts reported during the prior fiscal year by persons engaging in business in the county. For purposes of this subsection, a county may use funds from any authorized revenue source of the county.
[B.] C. For each county that has in effect an ordinance enacted pursuant to [Subsection A of] this section on July 1 of each year, the taxation and revenue department shall certify to the county by September 15, 1993 and by September 15 of each subsequent fiscal year the amount of gross receipts reported for the county for purposes of the gross receipts tax during the prior fiscal year. Upon certification by the department, any county enacting an ordinance pursuant to [Subsection A of] this section shall transfer to the county-supported medicaid fund by the last day of March, June, September and December of each year an amount equal to a rate of [one-sixty-fourth of one] three sixty-fourths percent applied to the certified amount.
D. If a county does not enact ordinances as required by this section or make a timely transfer of dedicated funds to the county-supported medicaid fund pursuant to this section, the taxation and revenue department shall adjust the distribution of local option gross receipts tax revenues to such county in proportion to amounts due and owing from the county to the county-supported medicaid fund.
[C.] E. The requirements of an ordinance enacted pursuant to this section may be terminated for a county only on the effective date of an ordinance enacted by the county imposing the county health care gross receipts tax; provided that if the effective date of the ordinance imposing the tax is January 1, the termination does not apply to the payments required for September and December of that year." SECTION 14. REPEAL.--Sections 27-5-6.1 and 27-5-12.2 NMSA 1978 (being Laws 1993, Chapter 321, Sections 18 and 15, as amended) are repealed.
SECTION 15. EMERGENCY.--It is necessary for the public peace, health and safety that this act take effect immediately.
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