0001| SENATE BILL 772
|
0002| 43rd legislature - STATE OF NEW MEXICO - first session, 1997
|
0003| INTRODUCED BY
|
0004| STUART INGLE
|
0005|
|
0006|
|
0007|
|
0008|
|
0009|
|
0010| AN ACT
|
0011| RELATING TO TAXATION; AMENDING THE LOCAL HOSPITAL GROSS
|
0012| RECEIPTS TAX ACT TO AUTHORIZE IMPOSITION OF THE TAX FOR A
|
0013| HOSPITAL OR HEALTH CLINIC IN AN ADDITIONAL COUNTY; AMENDING
|
0014| SECTIONS OF THE NMSA 1978.
|
0015|
|
0016| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
|
0017| Section 1. Section 7-20C-2 NMSA 1978 (being Laws 1991,
|
0018| Chapter 176, Section 2, as amended) is amended to read:
|
0019| "7-20C-2. DEFINITIONS.--As used in the Local Hospital
|
0020| Gross Receipts Tax Act:
|
0021| A. "county" means:
|
0022| (1) a class B county having a population of
|
0023| less than twenty-five thousand according to the most recent
|
0024| federal decennial census and having a net taxable value for
|
0025| rate-setting purposes for the 1990 property tax year or any
|
0001| subsequent year of more than two hundred fifty million dollars
|
0002| ($250,000,000);
|
0003| (2) a class B county having a population of
|
0004| less than forty-seven thousand but more than forty-four
|
0005| thousand according to the 1990 federal decennial census and
|
0006| having a net taxable value for rate-setting purposes for the
|
0007| 1992 property tax year of more than three hundred million
|
0008| dollars ($300,000,000) but less than six hundred million
|
0009| dollars ($600,000,000);
|
0010| (3) a class B county having a population of
|
0011| less than ten thousand according to the most recent federal
|
0012| decennial census and having a net taxable value for rate-
|
0013| setting purposes for the 1990 property tax year or any
|
0014| subsequent year of more than one hundred million dollars
|
0015| ($100,000,000);
|
0016| (4) a class B county having a population of
|
0017| less than twenty-five thousand according to the 1990 federal
|
0018| decennial census and having a net taxable value for rate-
|
0019| setting purposes for the 1993 property tax year of more than
|
0020| ninety-one million dollars ($91,000,000) but less than [one
|
hundred twenty-five million dollars ($125,000,000)] one
|
0022| hundred fifty-three million dollars ($153,000,000); or
|
0023| (5) a class B county having a population of
|
0024| more than seventeen thousand but less than twenty thousand
|
0025| according to the 1990 federal decennial census and having a net
|
0001| taxable value for rate-setting purposes for the 1993 property
|
0002| tax year of more than one hundred fifty-three million dollars
|
0003| ($153,000,000) but less than one hundred fifty-six million
|
0004| dollars ($156,000,000);
|
0005| B. "department" means the taxation and revenue
|
0006| department, the secretary of taxation and revenue or any
|
0007| employee of the department exercising authority lawfully
|
0008| delegated to that employee by the secretary;
|
0009| C. "governing body" means the board of county
|
0010| commissioners of a county;
|
0011| D. "hospital facility revenues" means all or a
|
0012| portion of the revenues derived from a lease of a hospital
|
0013| facility acquired, constructed or equipped pursuant to and
|
0014| operated in accordance with the Local Hospital Gross Receipts
|
0015| Tax Act;
|
0016| [D.] E. "local hospital gross receipts tax"
|
0017| means the tax authorized to be imposed under the Local Hospital
|
0018| Gross Receipts Tax Act;
|
0019| [E.] F. "person" means an individual or any
|
0020| other legal entity; and
|
0021| [F.] G. "state gross receipts tax" means the
|
0022| gross receipts tax imposed under the Gross Receipts and
|
0023| Compensating Tax Act."
|
0024| Section 2. Section 7-20C-3 NMSA 1978 (being Laws 1991,
|
0025| Chapter 176, Section 3, as amended) is amended to read:
|
0001| "7-20C-3. LOCAL HOSPITAL GROSS RECEIPTS TAX--AUTHORITY TO
|
0002| IMPOSE--ORDINANCE REQUIREMENTS.--
|
0003| A. A majority of the members elected to the
|
0004| governing body of a county may enact an ordinance imposing an
|
0005| excise tax on any person engaging in business in the county for
|
0006| the privilege of engaging in business. This tax is to be
|
0007| referred to as the "local hospital gross receipts tax". The
|
0008| rate of the tax shall be:
|
0009| (1) one-half of one percent of the gross
|
0010| receipts of the person engaging in business if the tax is
|
0011| initially imposed before January 1, 1993;
|
0012| (2) one-eighth of one percent of the
|
0013| gross receipts of the person engaging in business if the tax is
|
0014| initially imposed after January 1, 1993; and
|
0015| (3) a rate not to exceed one-half of one
|
0016| percent of the gross receipts of the person engaging in
|
0017| business if the tax is imposed after July 1, 1996 in a county
|
0018| described in Paragraph (4) of Subsection A of Section 7-20C-2
|
0019| NMSA 1978; provided, the tax may be imposed in any number of
|
0020| increments of one-eighth percent not to exceed an aggregate
|
0021| rate of one-half of one percent of gross receipts.
|
0022| B. The local hospital gross receipts tax imposed
|
0023| initially before January 1, 1993 shall be imposed only once for
|
0024| the period necessary for payment of the principal and interest
|
0025| on revenue bonds issued to accomplish the purpose for which the
|
0001| revenue is dedicated, but the period shall not exceed ten years
|
0002| from the effective date of the ordinance imposing the tax. The
|
0003| local hospital gross receipts tax imposed after July 1, 1996 in
|
0004| a county described in Paragraph (4) of Subsection A of Section
|
0005| 7-20C-2 NMSA 1978 shall be imposed only once for the period
|
0006| necessary for payment of the principal and interest on revenue
|
0007| bonds issued to accomplish the purpose for which the revenue is
|
0008| dedicated, but the period shall not exceed twenty years from
|
0009| the effective date of the ordinance imposing the tax.
|
0010| C. No local hospital gross receipts tax authorized
|
0011| in Subsection A of this section shall be imposed initially
|
0012| after January 1, 1993 unless:
|
0013| (1) in a county described in Paragraph (2) of
|
0014| Subsection A of Section 7-20C-2 NMSA 1978, the voters of the
|
0015| county have approved the issuance of general obligation bonds
|
0016| of the county sufficient to pay at least one-half of the costs
|
0017| of the county hospital facility or county twenty-four hour
|
0018| urgent care or emergency facility for which the local hospital
|
0019| gross receipts tax revenues are dedicated, including the costs
|
0020| of all acquisition, renovation and equipping of the facility;
|
0021| or
|
0022| (2) in a county described in Paragraph (3) or
|
0023| (5) of Subsection A of Section 7-20C-2 NMSA 1978, the county
|
0024| will not have in effect at the same time a county hospital
|
0025| emergency gross receipts tax and the voters of the county have
|
0001| approved the imposition of a property tax at a rate of one
|
0002| dollar ($1.00) on each one thousand dollars ($1,000) of taxable
|
0003| value of property in the county for the purpose of operation
|
0004| and maintenance of a hospital owned by the county and operated
|
0005| and maintained either by the county or by another party
|
0006| pursuant to a lease with the county.
|
0007| D. The governing body of a county enacting an
|
0008| ordinance imposing a local hospital gross receipts tax shall
|
0009| dedicate the revenue from the tax as provided in this
|
0010| subsection. In any election held, the ballot shall clearly
|
0011| state the purpose to which the revenue will be dedicated and
|
0012| the revenue shall be used by the county for that purpose. The
|
0013| revenues shall be dedicated as follows:
|
0014| (1) prior to January 1, 1993, the governing
|
0015| body, at the time of enacting an ordinance imposing the rate of
|
0016| the tax authorized in Subsection A of this section, shall
|
0017| dedicate the revenue for acquisition of land for and the
|
0018| design, construction, equipping and furnishing of a county
|
0019| hospital facility to be operated by the county or operated and
|
0020| maintained by another party pursuant to a lease with the
|
0021| county;
|
0022| (2) if the governing body of a county
|
0023| described in Paragraph (2), (3) or (5) of Subsection A of
|
0024| Section 7-20C-2 NMSA 1978 is enacting the ordinance imposing
|
0025| the tax after July 1, 1993, the governing body shall dedicate
|
0001| the revenue for acquisition, renovation and equipping of a
|
0002| building for a county hospital facility or a county twenty-four
|
0003| hour urgent care or emergency facility or for operation and
|
0004| maintenance of that facility, whether operated and maintained
|
0005| by the county or by another party pursuant to a lease or
|
0006| management contract with the county, for the period of time the
|
0007| tax is imposed not to exceed ten years; and
|
0008| (3) if the governing body of a county
|
0009| described in Paragraph (4) of Subsection A of Section 7-20C-2
|
0010| NMSA 1978 is enacting the ordinance imposing the tax after July
|
0011| 1, 1995, the governing body shall dedicate the revenue for
|
0012| acquisition of land or buildings for and the renovation,
|
0013| design, construction, equipping or furnishing of a county
|
0014| hospital facility or health clinic to be operated by the
|
0015| county or operated and maintained by another party pursuant to
|
0016| a lease or management contract with the county.
|
0017| E. The ordinance shall not go into effect until
|
0018| after an election is held and a simple majority of the
|
0019| qualified electors of the county voting in the election votes
|
0020| in favor of imposing the local hospital gross receipts tax and,
|
0021| in the case of a county described in Paragraph (3) or (5) of
|
0022| Subsection A of Section 7-20C-2 NMSA 1978, also votes in favor
|
0023| of a property tax at a rate of one dollar ($1.00) for each one
|
0024| thousand dollars ($1,000) of taxable value of property in the
|
0025| county. The governing body shall adopt a resolution calling
|
0001| for an election within seventy-five days of the date the
|
0002| ordinance is adopted on the question of imposing the tax. The
|
0003| question may be submitted to the qualified electors and voted
|
0004| upon as a separate question in a general election or in any
|
0005| special election called for that purpose by the governing body.
|
0006| A special election upon the question shall be called, held,
|
0007| conducted and canvassed in substantially the same manner as
|
0008| provided by law for general elections. If the question of
|
0009| imposing a local hospital gross receipts tax fails or if the
|
0010| question of imposing both a local hospital gross receipts tax
|
0011| and a property tax fails, the governing body shall not again
|
0012| propose a local hospital gross receipts tax for a period of one
|
0013| year after the election. A certified copy of any ordinance
|
0014| imposing a local hospital gross receipts tax shall be mailed to
|
0015| the department within five days after the ordinance is adopted
|
0016| in any election called for that purpose.
|
0017| F. Any ordinance enacted pursuant to the provisions
|
0018| of Subsection A of this section shall include an effective date
|
0019| of either July 1 or January 1, whichever date occurs first
|
0020| after the expiration of at least three months from the date the
|
0021| ordinance is approved by the electorate.
|
0022| G. Any ordinance repealed under the provisions of
|
0023| the Local Hospital Gross Receipts Tax Act shall be repealed
|
0024| effective on either July 1 or January 1.
|
0025| H. As used in this section, "taxable value of
|
0001| property" means the sum of:
|
0002| (1) the net taxable value, as that term is
|
0003| defined in the Property Tax Code, of property subject to
|
0004| taxation under the Property Tax Code;
|
0005| (2) the assessed value of products, as those
|
0006| terms are defined in the Oil and Gas Ad Valorem Production Tax
|
0007| Act;
|
0008| (3) the assessed value of equipment, as those
|
0009| terms are defined in the Oil and Gas Production Equipment Ad
|
0010| Valorem Tax Act; and
|
0011| (4) the taxable value of copper mineral
|
0012| property, as those terms are defined in the Copper Production
|
0013| Ad Valorem Tax Act, subject to taxation under the Copper
|
0014| Production Ad Valorem Tax Act."
|
0015| Section 3. Section 7-20C-9 NMSA 1978 (being Laws 1991,
|
0016| Chapter 176, Section 9, as amended) is amended to read:
|
0017| "7-20C-9. LOCAL HOSPITAL REVENUE BONDS--AUTHORITY TO
|
0018| ISSUE--PLEDGE OF REVENUES.--
|
0019| A. A county, other than a county described in
|
0020| Paragraph (2) of Subsection A of Section 7-20C-2 NMSA 1978, may
|
0021| issue local hospital revenue bonds pursuant to the Local
|
0022| Hospital Gross Receipts Tax Act for the purpose of acquiring
|
0023| land for and designing, constructing, equipping and furnishing
|
0024| a county hospital facility or health clinic to be operated by
|
0025| the county or by another party pursuant to a lease or
|
0001| management contract with the county.
|
0002| B. The county issuing the local hospital revenue
|
0003| bonds pursuant to the Local Hospital Gross Receipts Tax Act
|
0004| shall pledge irrevocably all of the net receipts derived from
|
0005| the imposition of the local hospital gross receipts tax and may
|
0006| pledge irrevocably any combination of hospital facility
|
0007| revenues and any other revenues as necessary for the payment of
|
0008| principal and interest on the revenue bonds."
|
0009| Section 4. EFFECTIVE DATE.--The effective date of the
|
0010| provisions of this act is July 1, 1997.
|
0011|
|
0012|
|
0013| FORTY-THIRD LEGISLATURE
|
0014| FIRST SESSION, 1997 SB 772/a
|
0015|
|
0016|
|
0017| February 24, 1997
|
0018|
|
0019| Mr. President:
|
0020|
|
0021| Your WAYS AND MEANS COMMITTEE, to whom has been
|
0022| referred
|
0023|
|
0024| SENATE BILL 772
|
0025|
|
0001| has had it under consideration and reports same with
|
0002| recommendation that it DO PASS, amended as follows:
|
0003|
|
0004| 1. On page 2, lines 19 and 20, remove the brackets and the
|
0005| line through "one hundred twenty-five million dollars
|
0006| ($125,000,000)".
|
0007|
|
0008| 2. On page 2, lines 20 and 21, strike the underscored
|
0009| material.
|
0010|
|
0011| 3. On page 3, line 3, after the semicolon insert "and".
|
0012|
|
0013| 4. On page 3, between lines 3 and 4, insert the following
|
0014| new paragraph:
|
0015|
|
0016| "(6) a class B county having a population of more
|
0017| than fifteen thousand according to the 1990 federal decennial
|
0018| census and having a net taxable value for rate-setting purposes
|
0019| for the 1996 taxable year of more than one hundred fifty million
|
0020| dollars ($150,000,000) but less than one hundred seventy-five
|
0021| million dollars ($175,000,000);".
|
0022|
|
0023| 5. On page 3, between lines 9 and 10, insert the following
|
0024| new subsection:
|
0025|
|
0001| D. "health care facilities contract" means an agreement
|
0002| between a hospital or health clinic not owned by the county and a
|
0003| county imposing the tax authorized by the Local Hospital Gross
|
0004| Receipts Tax Act that obligates the county to pay to the hospital
|
0005| revenue generated by the tax authorized in that act as
|
0006| consideration for the agreement by the hospital or health clinic
|
0007| to use the funds only for nonsectarian purposes and to make
|
0008| health care services available for the benefit of the county;".
|
0009|
|
0010|
|
0011|
|
0012|
|
0013|
|
0014|
|
0015| 6. Reletter the succeeding subsections accordingly.
|
0016|
|
0017| 7. On page 4, line 17, after "(4)" insert "or (6)".
|
0018|
|
0019| 8. On page 7, line 4, strike "and".
|
0020|
|
0021| 9. On page 7, line 13, strike the period and insert in lieu
|
0022| thereof "; and".
|
0023|
|
0024| 10. On page 7, between lines 13 and 14, insert the
|
0025| following new paragraph:
|
0001|
|
0002| "(4) if the governing body of a county described
|
0003| in Paragraph (6) of Subsection A of Section 7-20C-2 NMSA 1978 is
|
0004| enacting the ordinance imposing the tax after July 1, 1997, the
|
0005| governing body shall dedicate the revenue for either or a
|
0006| combination of the following:
|
0007|
|
0008| (a) acquisition of land or buildings for and
|
0009| the design, construction, renovation, equipping or furnishing of
|
0010| a hospital facility or health clinic owned by the county or a
|
0011| hospital or health clinic with whom the county has entered into a
|
0012| health care facilities contract; or
|
0013|
|
0014| (b) operations and maintenance of a hospital
|
0015| or health clinic owned by the county or a hospital or health
|
0016| clinic with whom the county has entered into a health care
|
0017| facilities contract.".
|
0018|
|
0019| 11. On page 9, line 23, after "county" insert the
|
0020| following: ", or a hospital facility or health clinic with whom
|
0021| the county has entered into a health care facilities contract".,
|
0022|
|
0023| and thence referred to the FINANCE COMMITTEE.
|
0024|
|
0025| Respectfully submitted,
|
0001|
|
0002|
|
0003|
|
0004|
|
0005| __________________________________
|
0006| Carlos R. Cisneros, Chairman
|
0007|
|
0008|
|
0009|
|
0010|
|
0011|
|
0012|
|
0013| Adopted_______________________ Not
|
0014| Adopted_______________________
|
0015| (Chief Clerk) (Chief Clerk)
|
0016|
|
0017|
|
0018| Date ________________________
|
0019|
|
0020|
|
0021| The roll call vote was 9 For 0 Against
|
0022| Yes: 9
|
0023| No: 0
|
0024| Excused: None
|
0025| Absent: None
|
0001|
|
0002|
|
0003|
|
0004|
|
0005|
|
0006| S0772WM1 .117657.3/a
|
0007|
|
0008|
|
0009| FORTY-THIRD LEGISLATURE
|
0010| FIRST SESSION, 1997
|
0011|
|
0012|
|
0013| March 2, 1997
|
0014|
|
0015| Mr. President:
|
0016|
|
0017| Your FINANCE COMMITTEE, to whom has been referred
|
0018|
|
0019| SENATE BILL 772, as amended
|
0020|
|
0021| has had it under consideration and reports same with
|
0022| recommendation that it DO PASS.
|
0023|
|
0024| Respectfully submitted,
|
0025|
|
0001|
|
0002|
|
0003|
|
0004| __________________________________
|
0005| Ben D. Altamirano, Chairman
|
0006|
|
0007|
|
0008|
|
0009| Adopted_______________________ Not
|
0010| Adopted_______________________
|
0011| (Chief Clerk) (Chief Clerk)
|
0012|
|
0013|
|
0014|
|
0015| Date ________________________
|
0016|
|
0017|
|
0018| The roll call vote was 8 For 0 Against
|
0019| Yes: 8
|
0020| No: None
|
0021| Excused: Carraro, Eisenstadt, Lyons
|
0022| Absent: None
|
0023|
|
0024|
|
0025| S0772FC1
|
0001| State of New Mexico
|
0002| House of Representatives
|
0003|
|
0004| FORTY-THIRD LEGISLATURE
|
0005| FIRST SESSION, 1997
|
0006|
|
0007|
|
0008| March 14, 1997
|
0009|
|
0010|
|
0011| Mr. Speaker:
|
0012|
|
0013| Your TAXATION AND REVENUE COMMITTEE, to whom has
|
0014| been referred
|
0015|
|
0016| SENATE BILL 772, as amended
|
0017|
|
0018| has had it under consideration and reports same with
|
0019| recommendation that it DO PASS, and thence referred to the
|
0020| APPROPRIATIONS AND FINANCE COMMITTEE.
|
0021|
|
0022| Respectfully submitted,
|
0023|
|
0024|
|
0025|
|
0001|
|
0002| Jerry W. Sandel, Chairman
|
0003|
|
0004|
|
0005| Adopted Not Adopted
|
0006|
|
0007| (Chief Clerk) (Chief Clerk)
|
0008|
|
0009| Date
|
0010|
|
0011| The roll call vote was 9 For 1 Against
|
0012| Yes: 9
|
0013| No: Russell
|
0014| Excused: Porter, Sandel, Sandoval
|
0015| Absent: None
|
0016|
|
0017|
|
0018| G:\BILLTEXT\BILLW_97\S0772 State of New Mexico
|
0019| House of Representatives
|
0020|
|
0021| FORTY-THIRD LEGISLATURE
|
0022| FIRST SESSION, 1997
|
0023|
|
0024|
|
0025| March 14, 1997
|
0001|
|
0002|
|
0003| Mr. Speaker:
|
0004|
|
0005| Your TAXATION AND REVENUE COMMITTEE, to whom has
|
0006| been referred
|
0007|
|
0008| SENATE BILL 772, as amended
|
0009|
|
0010| has had it under consideration and reports same with
|
0011| recommendation that it DO PASS, and thence referred to the
|
0012| APPROPRIATIONS AND FINANCE COMMITTEE.
|
0013|
|
0014| Respectfully submitted,
|
0015|
|
0016|
|
0017|
|
0018|
|
0019| Jerry W. Sandel, Chairman
|
0020|
|
0021|
|
0022| Adopted Not Adopted
|
0023|
|
0024| (Chief Clerk) (Chief Clerk)
|
0025|
|
0001| Date
|
0002|
|
0003| The roll call vote was 9 For 1 Against
|
0004| Yes: 9
|
0005| No: Russell
|
0006| Excused: Porter, Sandel, Sandoval
|
0007| Absent: None
|
0008|
|
0009|
|
0010| G:\BILLTEXT\BILLW_97\S0772
|