0001| HOUSE BILL 77
|
0002| 43rd legislature - STATE OF NEW MEXICO - first session, 1997
|
0003| INTRODUCED BY
|
0004| RICK MIERA
|
0005|
|
0006|
|
0007|
|
0008| FOR THE DWI OVERSIGHT TASK FORCE
|
0009|
|
0010| AN ACT
|
0011| RELATING TO TAXATION; AUTHORIZING COUNTIES TO IMPOSE A LOCAL
|
0012| LIQUOR EXCISE TAX; PROVIDING FOR ELECTIONS; AMENDING SECTIONS
|
0013| OF THE LOCAL LIQUOR EXCISE TAX ACT.
|
0014|
|
0015| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
|
0016| Section 1. Section 7-24-9 NMSA 1978 (being Laws 1989,
|
0017| Chapter 326, Section 2) is amended to read:
|
0018| "7-24-9. DEFINITIONS.--As used in the Local Liquor Excise
|
0019| Tax Act:
|
0020| A. "alcoholic beverages" means distilled or
|
0021| rectified spirits, potable alcohol, brandy, whiskey, rum, gin
|
0022| and aromatic bitters or any similar alcoholic beverage,
|
0023| including blended or fermented beverages, dilutions or mixtures
|
0024| of one or more of the foregoing containing more than one-half
|
0025| of one percent alcohol, but excluding medicinal bitters;
|
0001| [B. "county" means a class B county having a
|
population of more than fifty-six thousand but less than
|
seventy-five thousand, according to the most recent federal
|
decennial census or any subsequent decennial census, and having
|
a net taxable value for rate-setting purposes for the 1988 or
|
any subsequent property tax year of more than five hundred
|
million dollars ($500,000,000) but less than seven hundred
|
million dollars ($700,000,000);]
|
0009| B. "board" means the board of county commissioners
|
0010| of a county;
|
0011| C. "department" means the taxation and revenue
|
0012| department, the secretary of taxation and revenue or any
|
0013| employee of the department exercising authority lawfully
|
0014| delegated to that employee by the secretary;
|
0015| [D. "governing body" means the board of county
|
commissioners of a county;
|
E.] D. "person" means any individual, estate,
|
0018| trust, receiver, cooperative association, club, corporation,
|
0019| company, firm, partnership, joint venture, syndicate or other
|
0020| association; "person" also means, to the extent permitted by
|
0021| law, any federal, state or other governmental unit or
|
0022| subdivision or agency, department or instrumentality thereof;
|
0023| [F.] E. "price" means the total amount of
|
0024| money or the reasonable value of other consideration or both
|
0025| paid for alcoholic beverages, inclusive of the amount of any
|
0001| tax paid pursuant to the Liquor Excise Tax Act; [and]
|
0002| F. "programs for education and prevention" means
|
0003| projects designed to reduce the misuse or abuse of alcohol or
|
0004| other drugs. "Programs for education and prevention" includes
|
0005| school-based education programs, community-based education
|
0006| programs, early intervention services, court-ordered remedial
|
0007| services, peer-support services, community-based prevention
|
0008| projects, juvenile-oriented prevention projects and special
|
0009| projects designed to serve high-risk populations;
|
0010| G. "retailer" means any person having a place of
|
0011| business within the county who sells, offers for sale or
|
0012| possesses for the purpose of selling alcoholic beverages within
|
0013| the county; and
|
0014| H. "treatment services" means organized,
|
0015| clinically appropriate interventions designed to rehabilitate
|
0016| persons who misuse or abuse alcohol or other drugs, or support
|
0017| services for the victims of that misuse or abuse. "Treatment
|
0018| services" includes outpatient counseling, aftercare and relapse
|
0019| intervention, family counseling, residential treatment,
|
0020| inpatient treatment, detoxification treatment, social and
|
0021| medical services, vocational services, juvenile-oriented
|
0022| services and special projects designed to serve groups in need
|
0023| of expanded treatment resources."
|
0024| Section 2. Section 7-24-10 NMSA 1978 (being Laws 1989,
|
0025| Chapter 326, Section 3) is amended to read:
|
0001| "7-24-10. AUTHORIZATION TO IMPOSE LOCAL LIQUOR EXCISE
|
0002| TAX--RATE--USE OF PROCEEDS--FUND CREATED--ELECTION REQUIRED.-
|
0003| -
|
0004| A. The majority of the members elected to the
|
0005| [governing body] board may enact an ordinance imposing on
|
0006| any retailer an excise tax on the price paid by the retailer
|
0007| for alcoholic beverages purchased by the retailer upon which
|
0008| the tax imposed by this section has not been paid. The tax may
|
0009| be imposed at a rate not to exceed five percent; provided that
|
0010| any lower rate shall be an even multiple of one percent. The
|
0011| tax imposed under this section may be referred to as the "local
|
0012| liquor excise tax". If a petition requesting the board to
|
0013| impose a local liquor excise tax is filed with the county clerk
|
0014| and the county clerk verifies that the petition is signed by at
|
0015| least fifteen percent of the registered voters in the county,
|
0016| the board shall adopt an ordinance imposing a local liquor
|
0017| excise tax. Any tax imposed under this section shall be for a
|
0018| period of [not more than three] five years from the
|
0019| effective date of the ordinance imposing the tax.
|
0020| [B. The governing body at the time of enacting an
|
ordinance imposing the tax authorized in Subsection A of this
|
section shall dedicate the revenue to fund educational programs
|
and prevention and treatment of alcoholism and drug abuse
|
within the county and for no other purpose. After approval of
|
the imposition of a local liquor excise tax by the voters but
|
before the effective date of the ordinance, the governing body
|
shall hold a public meeting for the purpose of inviting comment
|
on and suggestions for the most appropriate programs on which
|
to expend the revenue produced by the tax. The governing body
|
shall invite representatives from the appropriate Indian
|
tribes, nations and pueblos to the meeting. If the governing
|
body awards any contract using funds derived from the local
|
liquor excise tax, it shall do so only through a selection
|
process requiring submission of sealed bids or proposals after
|
public notice of the opportunity to submit the sealed bids or
|
proposals.
|
C. The governing body enacting an ordinance im-
|
|
posing the local liquor excise tax shall submit the question of
|
imposing the tax to the qualified voters of the county at a
|
regular or special election.
|
D. Only those voters who are registered within the
|
county shall be permitted to vote. The election shall be
|
called, conducted and canvassed in substantially the same
|
manner as provided by law for general elections.]
|
0021| B. At the time of enacting an ordinance imposing a
|
0022| local liquor excise tax, the board shall dedicate the revenue
|
0023| from the tax to fund programs for education and prevention and
|
0024| treatment services. All local liquor excise tax proceeds shall
|
0025| be deposited in a separate fund created by the board and shall
|
0001| not be deposited in the county general fund. All income earned
|
0002| on the separate fund shall be deposited in that fund. All
|
0003| money deposited in the separate fund shall be used for programs
|
0004| for education and prevention and treatment services. When the
|
0005| board awards a contract using money derived from the local
|
0006| liquor excise tax, it shall do so in accordance with the
|
0007| provisions of the Procurement Code.
|
0008| C. An ordinance imposing a local liquor excise tax
|
0009| shall not take effect until after an election is held and a
|
0010| majority of the registered voters of the county voting in the
|
0011| election votes in favor of imposing the tax. The question of
|
0012| imposing the local liquor excise tax may be submitted to the
|
0013| registered voters of the county at a general election or at a
|
0014| special election called by the board for that purpose. A
|
0015| special election shall be held within ninety days after the
|
0016| date the ordinance imposing the tax is adopted by the board.
|
0017|
|
0018| [E.] D. If at an election called pursuant to
|
0019| this section a majority of the voters voting on the question
|
0020| [vote] votes in the affirmative on the question, then the
|
0021| ordinance imposing the local liquor excise tax shall be
|
0022| approved. If at such an election a majority of the voters
|
0023| voting on the question [fail] fails to approve the
|
0024| question, then the ordinance shall be disapproved and [the
|
question required to be submitted by Subsection B of this
|
section shall not be submitted to the voters] the board shall
|
0002| not enact another ordinance imposing a local liquor excise tax
|
0003| for a period of at least one year from the date of the
|
0004| election.
|
0005| [F.] E. Any ordinance enacted under the pro-
|
0006|
|
0007| visions of this section [which] that imposes a local liquor
|
0008| excise tax [or changes the rate of tax imposed] shall include
|
0009| an effective date [which is the first day of any month which
|
begins no earlier than ninety days after the date of the
|
election] of either July 1 or January 1, whichever date
|
0012| occurs first following the expiration of at least three months
|
0013| from the date the results of the election are certified to be
|
0014| in favor of adopting the ordinance. A certified copy of any
|
0015| ordinance imposing a local liquor excise tax shall be mailed or
|
0016| personally delivered to the department within five days after
|
0017| the ordinance is certified to have been approved by the voters.
|
0018| [G. Any ordinance repealing the imposition of a
|
tax under the provisions of this section shall contain an
|
effective date which is the first day of any month beginning no
|
earlier than sixty days from the date the ordinance repealing
|
the tax is adopted by the governing body. A certified copy of
|
any ordinance repealing a local liquor excise tax shall be
|
mailed or personally delivered to the department within five
|
days of the date the ordinance is adopted.]
|
0001| F. No later than six months prior to the
|
0002| expiration date of an ordinance imposing a local liquor excise
|
0003| tax, the board shall enact a new ordinance reimposing the tax
|
0004| at a rate authorized in Subsection A of this section, for a
|
0005| period of five years from the date the tax expires. The
|
0006| ordinance reimposing the local liquor excise tax is subject to
|
0007| the election requirements of this section."
|
0008| Section 3. Section 7-24-10.1 NMSA 1978 (being Laws 1992,
|
0009| Chapter 35, Section 1) is amended to read:
|
0010| "7-24-10.1. USE OF TAX PROCEEDS--LOCAL LIQUOR EXCISE TAX
|
0011| COMMITTEE--JOINT POWERS AGREEMENT--COMMUNITY PARTICIPATION.--
|
0012| A. Prior to [the] an election on the question
|
0013| of imposing a local liquor excise tax pursuant to the
|
0014| provisions of the Local Liquor Excise Tax Act, the
|
0015| [governing body of a county] board shall enter into a joint
|
0016| powers agreement with the governing body of the most populated
|
0017| municipality and the governing bodies of any other
|
0018| municipalities in the county that choose to be parties to the
|
0019| agreement to provide for the use and administration of the
|
0020| proposed local liquor excise tax proceeds. The agreement
|
0021| shall provide for the establishment and appointment of a local
|
0022| liquor excise tax committee to provide advice, assist in
|
0023| preventing duplication and supplanting of program funding and
|
0024| make recommendations to the [governing body of a county]
|
0025| board and the municipal governing bodies that are parties
|
0001| to the agreement on the use of the tax proceeds and may include
|
0002| agreements that:
|
0003| (1) clearly specify the use of the proceeds
|
0004| of the proposed local liquor excise tax, including the
|
0005| identification of specific local programs, agencies or entities
|
0006| that will be funded from the tax proceeds; and
|
0007| (2) determine the allocation of election
|
0008| expenses among the parties to the agreement.
|
0009| B. Prior to [any] the agreement by the
|
0010| [governing body of a county] board and the municipal
|
0011| governing bodies for use of the proposed local liquor excise
|
0012| tax proceeds, the local liquor excise tax committee established
|
0013| pursuant to the [joint powers agreement in] provisions of
|
0014| Subsection A of this section shall conduct a public hearing for
|
0015| the purpose of inviting public comment on use of the proposed
|
0016| local liquor excise tax proceeds. The committee shall make
|
0017| every effort to provide public notice of the hearing and to
|
0018| invite a broad cross section of community representatives and
|
0019| groups to comment on community needs. Following the hearing,
|
0020| the committee shall make its funding recommendations to the
|
0021| [governing body of a county] board and the municipal
|
0022| governing bodies."
|
0023| Section 4. EFFECTIVE DATE.--The effective date of the
|
0024| provisions of this act is July 1, 1997.
|
0025|
|
0001|
|
0002|
|
0003|
|
0004|
|
0005|
|
0006|
|
0007| State of New Mexico
|
0008| House of Representatives
|
0009|
|
0010| FORTY-THIRD LEGISLATURE
|
0011| FIRST SESSION, 1997
|
0012|
|
0013|
|
0014| February 4, 1997
|
0015|
|
0016|
|
0017| Mr. Speaker:
|
0018|
|
0019| Your BUSINESS AND INDUSTRY COMMITTEE, to whom
|
0020| has been referred
|
0021|
|
0022| HOUSE BILL 77
|
0023|
|
0024| has had it under consideration and reports same with
|
0025| recommendation that it DO PASS, and thence referred to the
|
0001| VOTERS AND ELECTIONS COMMITTEE.
|
0002|
|
0003| Respectfully submitted,
|
0004|
|
0005|
|
0006|
|
0007|
|
0008|
|
0009| Fred Luna, Chairman
|
0010|
|
0011|
|
0012| Adopted Not Adopted
|
0013|
|
0014| (Chief Clerk) (Chief Clerk)
|
0015|
|
0016| Date
|
0017|
|
0018| The roll call vote was 6 For 2 Against
|
0019| Yes: 6
|
0020| No: Alwin, Corley
|
0021| Excused: Hobbs, Kissner, Olguin, Rodella
|
0022| Absent: Varela
|
0023|
|
0024|
|
0025| G:\BILLTEXT\BILLW_97\H0077 State of New Mexico
|
0001| House of Representatives
|
0002|
|
0003| FORTY-THIRD LEGISLATURE
|
0004| FIRST SESSION, 1997
|
0005|
|
0006|
|
0007| February 13, 1997
|
0008|
|
0009|
|
0010| Mr. Speaker:
|
0011|
|
0012| Your VOTERS AND ELECTIONS COMMITTEE, to whom has
|
0013| been referred
|
0014|
|
0015| HOUSE BILL 77
|
0016|
|
0017| has had it under consideration and reports same with
|
0018| recommendation that it DO PASS, and thence referred to the
|
0019| TAXATION AND REVENUE COMMITTEE.
|
0020|
|
0021| Respectfully submitted,
|
0022|
|
0023|
|
0024|
|
0025|
|
0001|
|
0002| Edward C. Sandoval, Chairman
|
0003|
|
0004|
|
0005| Adopted Not Adopted
|
0006|
|
0007| (Chief Clerk) (Chief Clerk)
|
0008|
|
0009| Date
|
0010|
|
0011| The roll call vote was 8 For 1 Against
|
0012| Yes: 8
|
0013| No: Bird
|
0014| Excused: Lujan, Nicely, Sanchez
|
0015| Absent: None
|
0016|
|
0017|
|
0018| G:\BILLTEXT\BILLW_97\H0077
|