0001| SENATE BILL 1114 | 0002| 43rd legislature - STATE OF NEW MEXICO - first session, 1997 | 0003| INTRODUCED BY | 0004| BEN D. ALTAMIRANO | 0005| | 0006| | 0007| | 0008| | 0009| | 0010| AN ACT | 0011| RELATING TO TAXATION; PROVIDING PERMISSION FOR COUNTIES TO USE | 0012| THE COUNTY INDIGENT HOSPITAL CLAIMS FUND REVENUE FOR GENERAL | 0013| HEALTH AND SAFETY PURPOSES IN CERTAIN CIRCUMSTANCES; PROVIDING | 0014| A SAFEGUARD. | 0015| | 0016| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO: | 0017| Section 1. Section 7-20E-9 NMSA 1978 (being Laws 1983, | 0018| Chapter 213, Section 30, as amended) is amended to read: | 0019| "7-20E-9. COUNTY GROSS RECEIPTS TAX--AUTHORITY TO IMPOSE | 0020| RATE--INDIGENT FUND REQUIREMENTS.-- | 0021| A. ~~[The]~~ A majority of the members of the | 0022| governing body of ~~[any]~~ a county may enact an ordinance | 0023| imposing an excise tax not to exceed a rate of three-eighths of | 0024| one percent of the gross receipts of any person engaging in | 0025| business in the county for the privilege of engaging in | 0001| business in the county. ~~[Any]~~ An ordinance imposing an | 0002| excise tax pursuant to this section shall impose the tax in | 0003| independent increments of one-eighth percent, which shall be | 0004| separately denominated as "first one-eighth", "second one- | 0005| eighth" and "third one-eighth", respectively, not to exceed an | 0006| aggregate amount of three-eighths percent. | 0007| B. ~~[This]~~ The tax authorized in Subsection A of | 0008| this section is to be referred to as the "county gross | 0009| receipts tax". | 0010| C. ~~[Any]~~ A class A county with a county hospital | 0011| operated and maintained pursuant to a lease with a state | 0012| educational institution named in Article 12, Section 11 of the | 0013| constitution of New Mexico enacting the second or third one- | 0014| eighth increment of county gross receipts tax shall provide, | 0015| each year that the tax is in effect, not less than one million | 0016| dollars ($1,000,000) in funds for each additional increment of | 0017| one-eighth percent enacted, and that amount shall be dedicated | 0018| to the support of indigent patients who are residents of that | 0019| county. Funds for indigent care shall be made available each | 0020| month of each year the tax is in effect in an amount not less | 0021| than eighty-three thousand three hundred thirty-three dollars | 0022| thirty-three cents ($83,333.33). The interest from the | 0023| investment of county funds for indigent care may be used for | 0024| other assistance to indigent persons, not to exceed twenty | 0025| thousand dollars ($20,000) for all other assistance in any | 0001| year. | 0002| D. ~~[Any]~~ Except as provided in Subsection E of | 0003| this section, a county, except a class A county with a county | 0004| hospital operated and maintained pursuant to a lease with a | 0005| state educational institution named in Article 12, Section 11 | 0006| of the constitution of New Mexico, imposing the second one- | 0007| eighth increment of county gross receipts tax shall be required | 0008| to dedicate the entire amount of revenue produced by the | 0009| imposition of the second one-eighth increment for the support | 0010| of indigent patients who are residents of that county. Fifty | 0011| percent of the revenue produced by the imposition of the third | 0012| one-eighth increment may be used for general purposes. The | 0013| requirements of this subsection shall apply regardless of the | 0014| combination or sequence of one-eighth increments enacted. Any | 0015| county that has imposed the second one-eighth increment or the | 0016| third one-eighth increment, or both, on January 1, 1996 for | 0017| support of indigent patients in the county or imposes one or | 0018| both increments after January 1, 1996 shall deposit the revenue | 0019| from the second one-eighth increment, if enacted, and at least | 0020| one-half of the third one-eighth increment, if enacted, in the | 0021| county indigent hospital claims fund and such revenues shall be | 0022| expended pursuant to the Indigent Hospital and County Health | 0023| Care Act. | 0024| E. Counties that have enacted the second or the | 0025| second and third one-eighth increments of the county gross | 0001| receipts tax may elect to use the revenue from that source for | 0002| health and safety purposes; provided that the county maintain a | 0003| balance in the county indigent hospital claims fund equal to | 0004| one hundred ten percent of the previous year's expenditures | 0005| from the fund." | 0006| | 0007| | 0008| | 0009| FORTY-THIRD LEGISLATURE | 0010| FIRST SESSION, 1997 | 0011| | 0012| | 0013| March 17, 1997 | 0014| | 0015| Mr. President: | 0016| | 0017| Your WAYS AND MEANS COMMITTEE, to whom has been | 0018| referred | 0019| | 0020| SENATE BILL 1114 | 0021| | 0022| has had it under consideration and reports same with | 0023| recommendation that it DO PASS, and thence referred to the | 0024| FINANCE COMMITTEE. | 0025| | 0001| Respectfully submitted, | 0002| | 0003| | 0004| | 0005| | 0006| __________________________________ | 0007| Carlos R. Cisneros, Chairman | 0008| | 0009| | 0010| | 0011| Adopted_______________________ Not | 0012| Adopted_______________________ | 0013| (Chief Clerk) (Chief Clerk) | 0014| | 0015| | 0016| Date ________________________ | 0017| | 0018| | 0019| The roll call vote was 7 For 0 Against | 0020| Yes: 7 | 0021| No: 0 | 0022| Excused: McSorley, Nava | 0023| Absent: None | 0024| | 0025| | 0001| S1114WM1 | 0002| |