0001| HOUSE BILL 1335
|
0002| 43rd legislature - STATE OF NEW MEXICO - first session, 1997
|
0003| INTRODUCED BY
|
0004| RON GENTRY
|
0005|
|
0006|
|
0007|
|
0008|
|
0009|
|
0010| AN ACT
|
0011| RELATING TO TAXATION; ENACTING THE COUNTY LOCAL OPTION GASOLINE
|
0012| TAX ACT.
|
0013|
|
0014| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
|
0015| Section 1. SHORT TITLE.--This act may be cited as the
|
0016| "County Local Option Gasoline Tax Act".
|
0017| Section 2. DEFINITIONS.--As used in the County Local
|
0018| Option Gasoline Tax Act:
|
0019| A. "county" means any county, including an H class
|
0020| county;
|
0021| B. "governing body" means the board of county
|
0022| commissioners of the county or the county council of an H class
|
0023| county; and
|
0024| C. "person" means an individual or any other legal
|
0025| entity.
|
0001| Section 3. COUNTY LOCAL OPTION GASOLINE TAX--
|
0002| AUTHORIZATION--IMPOSITION--RATE--ELECTION.--
|
0003| A. The majority of the members of the governing
|
0004| body may adopt an ordinance imposing a tax in increments of one
|
0005| cent ($.01) per gallon up to a maximum of three cents ($.03)
|
0006| per gallon on each gallon of gasoline sold at retail within the
|
0007| county and upon which gasoline taxes are imposed in accordance
|
0008| with the Gasoline Tax Act. The amount of the tax and the
|
0009| purposes for which the proceeds shall be used shall be stated
|
0010| in the ordinance. The tax imposed by this section is to be
|
0011| referred to as the "county local option gasoline tax" and is in
|
0012| addition to the tax imposed in the Gasoline Tax Act.
|
0013| B. The ordinance imposing a county local option
|
0014| gasoline tax shall not go into effect until after an election
|
0015| is held and a simple majority of the qualified electors of the
|
0016| county voting on the issue votes in favor of imposing a county
|
0017| local option gasoline tax. The governing body shall adopt a
|
0018| resolution calling for an election on the question of imposing
|
0019| a county local option gasoline tax within sixty days of the
|
0020| date the ordinance is adopted. Such question may be submitted
|
0021| to the electors and voted upon as a separate question at any
|
0022| general election or at any special election called for that
|
0023| purpose by the governing body. A special election upon the
|
0024| question shall be called, held, conducted and canvassed in
|
0025| substantially the same manner as provided by law for general
|
0001| elections. If the question of imposing a county local option
|
0002| gasoline tax fails, the governing body shall not again propose
|
0003| a county local option gasoline tax ordinance for a period of
|
0004| one year after the election. A certified copy of an ordinance
|
0005| imposing a county local option gasoline tax shall be submitted
|
0006| to the taxation and revenue department within five days after
|
0007| the ordinance is adopted in an election called for that
|
0008| purpose.
|
0009| Section 4. USE OF PROCEEDS.--The proceeds from the county
|
0010| local option gasoline tax shall be administered by the
|
0011| governing body and disbursed by the county treasurer as
|
0012| follows:
|
0013| A. thirty percent of the revenue shall be
|
0014| transmitted to the state treasurer for deposit in the local
|
0015| governments road fund; and
|
0016| B. seventy percent of the revenue shall be retained
|
0017| by the county and be deposited in the county road fund to be
|
0018| used for road projects in the county.
|
0019| Section 5. ORDINANCE MUST CONFORM TO CERTAIN PROVISIONS
|
0020| OF THE GASOLINE TAX ACT.--Any ordinance imposing a county local
|
0021| option gasoline tax shall contain or adopt by reference the
|
0022| same definitions and the same provisions relating to
|
0023| deductions, refunds and credits as are contained in the
|
0024| Gasoline Tax Act.
|
0025| Section 6. REGISTRATION REQUIRED.--Each person selling
|
0001| gasoline at retail in a county that imposes a county local
|
0002| option gasoline tax shall register with the county as a seller
|
0003| of gasoline at retail.
|
0004| Section 7. COLLECTION OF COUNTY LOCAL OPTION GASOLINE
|
0005| TAX.--The county shall collect the county local option gasoline
|
0006| tax imposed by the County Local Option Gasoline Tax Act. Every
|
0007| person subject to the imposition of the county local option
|
0008| gasoline tax shall file a return on forms provided by and with
|
0009| the information required by the county and shall pay the tax
|
0010| due on or before the twenty-fifth day of the month following
|
0011| the month in which the gasoline is sold at retail within the
|
0012| boundaries of the county.
|
0013| State of New Mexico
|
0014| House of Representatives
|
0015|
|
0016| FORTY-THIRD LEGISLATURE
|
0017| FIRST SESSION, 1997
|
0018|
|
0019|
|
0020| March 4, 1997
|
0021|
|
0022|
|
0023| Mr. Speaker:
|
0024|
|
0025| Your TRANSPORTATION COMMITTEE, to whom has been
|
0001| referred
|
0002|
|
0003| HOUSE BILL 1335
|
0004|
|
0005| has had it under consideration and reports same with
|
0006| recommendation that it DO PASS, and thence referred to the
|
0007| TAXATION AND REVENUE COMMITTEE.
|
0008|
|
0009| Respectfully submitted,
|
0010|
|
0011|
|
0012|
|
0013|
|
0014|
|
0015| Daniel P. Silva, Chairman
|
0016|
|
0017|
|
0018| Adopted Not Adopted
|
0019|
|
0020| (Chief Clerk) (Chief Clerk)
|
0021|
|
0022| Date
|
0023|
|
0024| The roll call vote was 7 For 1 Against
|
0025| Yes: 7
|
0001| No: Russell
|
0002| Excused: Corley, Rodella, Watchman, Whitaker
|
0003| Absent: None
|
0004|
|
0005|
|
0006| G:\BILLTEXT\BILLW_97\H1335
|