0001|                           HOUSE BILL 1244
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0002|     43rd legislature - STATE OF NEW MEXICO - first session, 1997
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0003|                            INTRODUCED BY
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0004|                         LEO C. WATCHMAN, JR.
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0005|     
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0006|                                   
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0007|     
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0008|                                   
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0009|     
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0010|                                AN ACT
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0011|     RELATING TO TAXATION; PROVIDING FOR A LOCAL OPTION COUNTY
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0012|     ESSENTIAL SERVICES GROSS RECEIPTS TAX; ENACTING A SECTION OF
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0013|     THE COUNTY LOCAL OPTION GROSS RECEIPTS TAXES ACT.
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0014|     
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0015|     BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
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0016|          Section 1.  A new section of the County Local Option Gross
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0017|     Receipts Taxes Act is enacted to read:
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0018|          "[<u>NEW MATERIAL</u>] COUNTY ESSENTIAL SERVICES GROSS RECEIPTS
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0019|     TAX--REFERENDUM REQUIRED--RATE OF IMPOSITION--USES.--
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0020|               A.  The majority of the members of the governing
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0021|     body of a qualifying county may enact an ordinance or
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0022|     ordinances imposing an excise tax not to exceed a rate of one
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0023|     percent of the gross receipts of any person engaging in
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0024|     business in the county for the privilege of engaging in
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0025|     business in the county.  An ordinance imposing an excise tax
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0001|     pursuant to this section shall impose the tax in increments of
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0002|     one-fourth of one percent per year until the full amount of the
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0003|     tax is imposed.
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0004|               B.  The tax imposed pursuant to this section is to
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0005|     be referred to as the "county essential services gross receipts
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0006|     tax".
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0007|               C.  The governing body of a qualified county shall
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0008|     pass a resolution calling for a referendum on the question of
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0009|     whether to approve or disapprove the ordinance imposing the
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0010|     county essential services gross receipts tax if: 
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0011|                    (1)  a petition that requests that a referendum
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0012|     be conducted:
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0013|                         (a)  has been signed by five percent of
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0014|     the qualified registered voters of the county; and
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0015|                         (b)  is filed with the county clerk
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0016|     within thirty days from the date of enactment of the ordinance
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0017|     imposing the county essential services gross receipts tax; and
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0018|                    (2)  the signatures on the petition requesting
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0019|     a referendum are verified by the county clerk and the petitions
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0020|     contain the required number of signatures of qualified
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0021|     registered voters.
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0022|               D.  The referendum shall be held within sixty days
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0023|     from the date of when the petition names are verified or in
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0024|     conjunction with a general election if that election is held
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0025|     within sixty days after the county clerk verifies the petition
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0001|     signatures.
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0002|               E.  The election shall be called, conducted and
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0003|     canvassed in substantially the same manner as provided by law
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0004|     for general elections.
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0005|               F.  If a majority of the qualified registered
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0006|     electors voting on the question:
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0007|                    (1)  approves the imposition of the county
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0008|     essential services gross receipts tax, the ordinance shall go
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0009|     into effect on January 1 or July 1 following the referendum,
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0010|     whichever comes first, and the first one-fourth of one percent
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0011|     of the county essential services gross receipts tax shall be
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0012|     imposed; or
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0013|                    (2)  disapproves the imposition of the county
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0014|     essential services gross receipts tax, the ordinance shall be
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0015|     deemed repealed and the question of imposing a county essential
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0016|     services gross receipts tax shall not be considered again by
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0017|     the governing body for a period of one year.
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0018|               G.  Imposition of the subsequent three increments of
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0019|     a county essential services gross receipts tax shall not be
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0020|     subject to a referendum, but shall occur automatically in each
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0021|     subsequent year following the imposition of the first one-
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0022|     fourth of one percent.
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0023|               H.  The county essential services gross receipts tax
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0024|     may be used by a county to provide essential governmental
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0025|     services, including law enforcement, fire protection, solid
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0001|     waste management, water and sewer system expansion and
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0002|     maintenance, governmental facility construction, juvenile
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0003|     justice facilities or technology equipment for the courts,
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0004|     bureau of elections or other governmental service offices.
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0005|               I.  As used in this section, "qualifying county"
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0006|     means a class B county with a population according to the 1990
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0007|     decennial census of greater than sixty thousand but less than
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0008|     sixty-two thousand and a net taxable value for rate-setting
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0009|     purposes for the 1995 property tax year of greater than five
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0010|     hundred million dollars ($500,000,000) but less than five
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0011|     hundred fifty-five million dollars ($555,000,000)."
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0012|                                  
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