0001|                           SENATE BILL 521
    |
0002|     43rd legislature - STATE OF NEW MEXICO - first session, 1997
    |
0003|                            INTRODUCED BY
    |
0004|                           PATRICK H. LYONS
    |
0005|     
    |
0006|                                   
    |
0007|     
    |
0008|                                   
    |
0009|     
    |
0010|                                AN ACT
    |
0011|     RELATING TO TAXATION; AUTHORIZING IMPOSITION OF A MUNICIPAL
    |
0012|     RECREATION INFRASTRUCTURE GROSS RECEIPTS TAX IN CERTAIN
    |
0013|     MUNICIPALITIES; REQUIRING A REFERENDUM.
    |
0014|     
    |
0015|     BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
    |
0016|          Section 1.  A new section of the Municipal Local Option
    |
0017|     Gross Receipts Taxes Act is enacted to read:
    |
0018|          "[<u>NEW MATERIAL</u>]  MUNICIPAL RECREATION INFRASTRUCTURE
    |
0019|     GROSS RECEIPTS TAX--AUTHORITY TO IMPOSE--PURPOSE--REFERENDUM.--
    |
0020|               A.  A majority of the members of the governing body
    |
0021|     of a municipality may enact an ordinance imposing an excise tax
    |
0022|     on any person engaging in business in the municipality for the
    |
0023|     privilege of engaging in business.  The rate of the tax shall
    |
0024|     not exceed one-half of one percent of the gross receipts of the
    |
0025|     person engaging in business.  The tax imposed by this section
    |
0001|     shall be imposed for a period not to exceed five years.  Having
    |
0002|     once enacted an ordinance pursuant to this section, the
    |
0003|     governing body may enact subsequent ordinances for two five-
    |
0004|     year periods subject to the requirements of this section.
    |
0005|               B.  The tax imposed pursuant to Subsection A of this
    |
0006|     section may be referred to as the "municipal recreation
    |
0007|     infrastructure gross receipts tax".
    |
0008|               C.  The governing body of the municipality at the
    |
0009|     time of enacting the ordinance imposing the municipal
    |
0010|     recreation infrastructure gross receipts tax shall dedicate the
    |
0011|     revenue for construction, acquisition, equipping, furnishing or
    |
0012|     renovation of or other improvements to municipal recreation
    |
0013|     facilities that may include a golf course, swimming pool,
    |
0014|     tennis courts, sports fields or jogging or walking paths.
    |
0015|               D.  The ordinance imposing the tax in Subsection A
    |
0016|     of this section shall not go into effect until an election is
    |
0017|     held and a majority of the voters of the municipality voting in
    |
0018|     the election votes in favor of imposing the municipal
    |
0019|     recreation infrastructure gross receipts tax.  The governing
    |
0020|     body shall adopt a resolution calling for an election within
    |
0021|     seventy-five days of the date the ordinance is adopted on the
    |
0022|     question of imposing the tax.  The question may be submitted to
    |
0023|     the voters and voted on as a separate question in a general
    |
0024|     election or in any special election called for that purpose by
    |
0025|     the governing body.  A special election on the question shall
    |
0001|     be called, held, conducted and canvassed in accordance with the
    |
0002|     provisions of the Municipal Election Code.  If at the election
    |
0003|     called pursuant to this section a majority of the voters voting
    |
0004|     on the question votes to approve the ordinance imposing the
    |
0005|     tax, the ordinance shall become effective and the tax imposed
    |
0006|     in accordance with the provisions of the Municipal Local Option
    |
0007|     Gross Receipts Taxes Act.  If a majority of the voters voting
    |
0008|     on the question disapproves the ordinance imposing the tax, the
    |
0009|     tax shall not be imposed and the governing body shall not again
    |
0010|     propose a municipal recreation infrastructure gross receipts
    |
0011|     tax for a period of one year from the date of the election.
    |
0012|               E.  As used in this section, "municipality" means a
    |
0013|     municipality that has a population of more than six thousand
    |
0014|     according to the most recent federal decennial census and that
    |
0015|     is located in a class B county with a net taxable value for
    |
0016|     rate-setting purposes for any property tax year of less than
    |
0017|     ninety million dollars ($90,000,000)."
    |
0018|                                     
    |
0019|   
    |
0020|                      FORTY-THIRD LEGISLATURE
    |
0021|                        FIRST SESSION, 1997
    |
0022|   
    |
0023|   
    |
0024|                                               February 19, 1997
    |
0025|   
    |
0001|   Mr. President:
    |
0002|   
    |
0003|       Your WAYS AND MEANS COMMITTEE, to whom has been
    |
0004|   referred
    |
0005|   
    |
0006|                          SENATE BILL 521
    |
0007|   
    |
0008|   has had it under consideration and reports same with
    |
0009|   recommendation that it DO PASS, and thence referred to the
    |
0010|   FINANCE COMMITTEE.
    |
0011|   
    |
0012|                                Respectfully submitted,
    |
0013|   
    |
0014|   
    |
0015|   
    |
0016|                                
    |
0017|   __________________________________
    |
0018|                                Carlos R. Cisneros, Chairman 
    |
0019|   
    |
0020|   
    |
0021|   
    |
0022|   Adopted_______________________   Not
    |
0023|   Adopted_______________________
    |
0024|             (Chief Clerk)                          (Chief Clerk)
    |
0025|   
    |
0001|   
    |
0002|                     Date ________________________
    |
0003|   
    |
0004|   
    |
0005|   The roll call vote was <u> 5 </u> For <u> 3 </u> Against
    |
0006|           Yes:    5
    |
0007|           No:     McSorley, Romero, Cisneros
    |
0008|                Excused:     Nava
    |
0009|           Absent: None
    |
0010|   
    |
0011|   
    |
0012|   S0521WM1
    |
0013|   
    |
0014|     
    |
0015|   
    |
0016|                      FORTY-THIRD LEGISLATURE
    |
0017|                        FIRST SESSION, 1997
    |
0018|   
    |
0019|   
    |
0020|                                               February 24, 1997
    |
0021|   
    |
0022|   Mr. President:
    |
0023|   
    |
0024|       Your FINANCE COMMITTEE, to whom has been referred
    |
0025|   
    |
0001|                          SENATE BILL 521
    |
0002|   
    |
0003|   has had it under consideration and reports same with
    |
0004|   recommendation that it DO PASS.
    |
0005|   
    |
0006|                                Respectfully submitted,
    |
0007|   
    |
0008|   
    |
0009|   
    |
0010|                                
    |
0011|   __________________________________
    |
0012|                                Ben D. Altamirano, Chairman 
    |
0013|   
    |
0014|   
    |
0015|   
    |
0016|   Adopted_______________________   Not
    |
0017|   Adopted_______________________
    |
0018|             (Chief Clerk)                          (Chief Clerk)
    |
0019|   
    |
0020|   
    |
0021|   
    |
0022|                     Date ________________________
    |
0023|   
    |
0024|   
    |
0025|   The roll call vote was <u> 8 </u> For <u> 0 </u> Against
    |
0001|           Yes:    8
    |
0002|           No:     None
    |
0003|                Excused:     Carraro, Ingle, Lyons
    |
0004|           Absent: None
    |
0005|   
    |
0006|   
    |
0007|   S0521FC1
    |
0008|                        FORTY-THIRD LEGISLATURE
    |
0009|                           FIRST SESSION
    |
0010|   
    |
0011|   
    |
0012|                                               February 25, 1997
    |
0013|   
    |
0014|   
    |
0015|   SENATE FLOOR AMENDMENT number _______ to SENATE BILL 521
    |
0016|   
    |
0017|   Amendment sponsored by Senator Patrick H. Lyons 
    |
0018|   
    |
0019|   
    |
0020|       1.  On page 3, line 12, after "means" insert a colon and
    |
0021|   strike "a".
    |
0022|   
    |
0023|       2.  On page 3, line 13, before "municipality" insert: "(1) 
    |
0024|   a".
    |
0025|   
    |
0001|   
    |
0002|       3.  On page 3, line 17, strike the period and quotation mark
    |
0003|   and insert in lieu thereof "; or".
    |
0004|   
    |
0005|       4.  On page 3, between lines 17 and 18, insert: 
    |
0006|                
    |
0007|                "(2)  a municipality that has a population of more
    |
0008|   than fourteen thousand according to the most recent federal
    |
0009|   decennial census and that is located in a class B county with a
    |
0010|   net taxable value for rate-setting purposes for the 1996 taxable
    |
0011|   year of more than two hundred twenty-five million dollars
    |
0012|   ($225,000,000) but less than two hundred fifty million dollars
    |
0013|   ($250,000,000)."".
    |
0014|   
    |
0015|   
    |
0016|                                       __________________________
    |
0017|                                       Patrick H. Lyons
    |
0018|   
    |
0019|   
    |
0020|   
    |
0021|   Adopted ___________________   Not Adopted _______________________
    |
0022|            (Chief Clerk)                    (Chief Clerk)
    |
0023|   
    |
0024|   
    |
0025|                    Date _________________
    |