HOUSE TAXATION AND REVENUE COMMITTEE SUBSTITUTE FOR

HOUSE BILL 237

53rd legislature - STATE OF NEW MEXICO - first session, 2017

AN ACT

RELATING TO TAXATION; MAKING A TEMPORARY INCREASE IN THE DISTRIBUTION OF THE LIQUOR EXCISE TAX TO THE LOCAL DWI GRANT FUND PERMANENT; EXTENDING AND REDUCING THE DISTRIBUTION OF THAT TAX TO THE LOTTERY TUITION FUND; DISTRIBUTING A PORTION OF THAT TAX FOR DRUG COURTS.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:

     SECTION 1. Section 7-1-6.40 NMSA 1978 (being Laws 1997, Chapter 182, Section 1, as amended) is amended to read:

     "7-1-6.40. DISTRIBUTION OF LIQUOR EXCISE TAX--LOCAL DWI GRANT FUND--CERTAIN MUNICIPALITIES--LOTTERY TUITION FUND--DRUG COURTS.--

          A. A distribution pursuant to Section 7-1-6.1 NMSA 1978 [shall be made to the local DWI grant fund] in an amount equal to [the following percentages] forty-six percent of the net receipts attributable to the liquor excise tax

                [(1) prior to July 1, 2015, forty-one and one-half percent;

                (2) from July 1, 2015 through June 30, 2018, forty-six percent; and

                (3) on and after July 1, 2018, forty-one and one-half percent] shall be made to the local DWI grant fund.

          B. A distribution pursuant to Section 7-1-6.1 NMSA 1978 of twenty thousand seven hundred fifty dollars ($20,750) monthly from the net receipts attributable to the liquor excise tax shall be made to a municipality that is located in a class A county and that has a population according to the most recent federal decennial census of more than thirty thousand but less than sixty thousand [The distribution pursuant to this subsection] and shall be used by the municipality only for the provision of alcohol treatment and rehabilitation services for street inebriates.

          C. A distribution pursuant to Section 7-1-6.1 NMSA 1978 in an amount equal to four percent of the net receipts attributable to the liquor excise tax shall be made to the administrative office of the courts for drug courts.

          [C.] D. From July 1, 2015 through June 30, [2017] 2020, a distribution pursuant to Section 7-1-6.1 NMSA 1978 of [thirty-nine] thirty-four percent of the net receipts attributable to the liquor excise tax shall be made to the lottery tuition fund." 

     SECTION 2. EFFECTIVE DATE.--The effective date of the provisions of this act is July 1, 2017.

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