0001| SENATE BILL 909 | 0002| 43rd legislature - STATE OF NEW MEXICO - first session, 1997 | 0003| INTRODUCED BY | 0004| JOHN ARTHUR SMITH | 0005| | 0006| | 0007| | 0008| | 0009| | 0010| AN ACT | 0011| RELATING TO TAXATION; PROVIDING FOR AN ADDITIONAL USE OF THE | 0012| SPECIAL COUNTY HOSPITAL GROSS RECEIPTS TAX; AMENDING SECTIONS | 0013| OF THE NMSA 1978. | 0014| | 0015| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO: | 0016| Section 1. Section 7-20E-13 NMSA 1978 (being Laws 1987, | 0017| Chapter 45, Section 3, as amended) is amended to read: | 0018| "7-20E-13. SPECIAL COUNTY HOSPITAL GROSS RECEIPTS TAX-- | 0019| AUTHORITY TO IMPOSE--ORDINANCE REQUIREMENTS.-- | 0020| A. The majority of the members of the governing | 0021| body may enact an ordinance imposing an excise tax on any | 0022| person engaging in business in the county for the privilege of | 0023| engaging in business. The rate of the tax shall be one-eighth | 0024| of one percent of the gross receipts of the person engaging in | 0025| business. The tax shall be imposed for a period of not more | 0001| than five years from the effective date of the ordinance | 0002| imposing the tax. Having once enacted an ordinance under this | 0003| section, the governing body may enact subsequent ordinances for | 0004| succeeding periods of not more than five years, provided that | 0005| each such ordinance meets the requirements of the County Local | 0006| Option Gross Receipts Taxes Act with respect to the tax imposed | 0007| by this section. | 0008| B. The tax imposed by this section may be referred | 0009| to as the "special county hospital gross receipts tax". | 0010| C. For the purposes of this section, "county" | 0011| means: | 0012| (1) a county: | 0013| (a) having a population of more than ten | 0014| thousand but less than ten thousand six hundred, according to | 0015| the last federal decennial census or any subsequent decennial | 0016| census, and having a net taxable value for rate-setting | 0017| purposes for the 1986 property tax year or any subsequent year | 0018| of more than eighty-two million dollars ($82,000,000) but less | 0019| than eighty-two million three hundred thousand dollars | 0020| ($82,300,000); | 0021| (b) that has imposed a rate of one | 0022| dollar fifty cents ($1.50) to each one thousand dollars | 0023| ($1,000) of net taxable value of property as defined in the | 0024| Property Tax Code for property taxation purposes in the county | 0025| and to each one thousand dollars ($1,000) of the assessed value | 0001| of products severed and sold in the school district as | 0002| determined under the Oil and Gas Ad Valorem Production Tax Act | 0003| and the Oil and Gas Production Equipment Ad Valorem Tax Act or | 0004| has made an appropriation of funds or has imposed another tax | 0005| that produces an amount not less than the revenue that would be | 0006| produced by applying a rate of one dollar fifty cents ($1.50) | 0007| to each one thousand dollars ($1,000) of net taxable value of | 0008| property as defined in the Property Tax Code for property | 0009| taxation purposes in the school district and to each one | 0010| thousand dollars ($1,000) of the assessed value of products | 0011| severed and sold in the school district as determined under the | 0012| Oil and Gas Ad Valorem Production Tax Act and the Oil and Gas | 0013| Production Equipment Ad Valorem Tax Act. The proceeds of any | 0014| tax imposed or appropriation made shall be dedicated for | 0015| current operations and maintenance of a hospital owned and | 0016| operated by the county or operated and maintained by another | 0017| party pursuant to a lease with the county; and | 0018| (c) having qualified at any time under | 0019| this definition shall continue to be qualified as a county and | 0020| authorized to implement the provisions of this section; and | 0021| (2) a class B county having a population of | 0022| more than seventeen thousand five hundred but less than | 0023| nineteen thousand according to the most recent federal | 0024| decennial census and having a net taxable value for property | 0025| tax rate-setting purposes of under two hundred million dollars | 0001| ($200,000,000). | 0002| D. The governing body of a county shall, at the | 0003| time of enacting an ordinance imposing the rate of the tax | 0004| authorized in Subsection A of this section, dedicate the | 0005| revenue: | 0006| (1) if the ordinance is enacted prior to | 0007| January 1, 1997, for current operations and maintenance of a | 0008| hospital owned and operated by the county or operated and | 0009| maintained by another party pursuant to a lease with the | 0010| county, and the use of these proceeds shall be for the care and | 0011| maintenance of sick and indigent persons and shall be an | 0012| expenditure for a public purpose; or | 0013| (2) if the ordinance is enacted on or after | 0014| January 1, 1997, for the purposes authorized in Paragraph (1) | 0015| of this subsection or for the provision of ambulance services | 0016| and health care services, including mental health and substance | 0017| abuse counseling and treatment services, to the residents of a | 0018| juvenile detention facility owned and operated by the county or | 0019| operated by another party pursuant to lease with the county. | 0020| In any election held, the ballot shall clearly state the | 0021| purpose to which the revenue will be dedicated and the revenue | 0022| shall be used by the county for that purpose. | 0023| E. Any ordinance enacted under the provisions of | 0024| Subsection A of this section shall include an effective date of | 0025| either July 1 or January 1 in accordance with the provisions of | 0001| the County Local Option Gross Receipts Taxes Act. | 0002| F. The ordinance shall not go into effect until | 0003| after an election is held and a simple majority of the | 0004| qualified electors of the county voting in the election votes | 0005| in favor of imposing the special county hospital gross receipts | 0006| tax. The governing body shall adopt a resolution calling for | 0007| an election within seventy-five days of the date the ordinance | 0008| is adopted on the question of imposing the tax. The question | 0009| may be submitted to the qualified electors and voted upon as a | 0010| separate question in a general election or in any special | 0011| election called for that purpose by the governing body. A | 0012| special election upon the question shall be called, held, | 0013| conducted and canvassed in substantially the same manner as | 0014| provided by law for general elections. If the question of | 0015| imposing a special county hospital gross receipts tax fails, | 0016| the governing body shall not again propose a special county | 0017| hospital gross receipts tax for a period of one year after the | 0018| election. A certified copy of any ordinance imposing a special | 0019| county hospital gross receipts tax shall be mailed to the | 0020| department within five days after the ordinance is adopted in | 0021| any election called for that purpose. | 0022| G. A single election may be held on the question of | 0023| imposing a special county hospital gross receipts tax as | 0024| authorized in this section on the question of imposing a | 0025| special county hospital gasoline tax as authorized in the | 0001| Special County Hospital Gasoline Tax Act and on the question of | 0002| imposing a mill levy pursuant to the Hospital Funding Act." | 0003| Section 2. Section 7-20E-14 NMSA 1978 (being Laws 1987, | 0004| Chapter 45, Section 8, as amended) is amended to read: | 0005| "7-20E-14. SPECIAL COUNTY HOSPITAL GROSS RECEIPTS TAX-- | 0006| USE OF PROCEEDS.--The funds provided through the special county | 0007| hospital gross receipts tax shall be administered by the | 0008| governing body of the county and disbursed by the county | 0009| treasurer to a hospital or juvenile detention facility within | 0010| the county, subject to the approval by the governing body of a | 0011| budget or plan for use of the funds submitted by that | 0012| hospital's or juvenile detention facility's governing board." | 0013|  |