0001| HOUSE BILL 82
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0002| 43RD LEGISLATURE - STATE OF NEW MEXICO - SECOND SESSION, 1998
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0003| INTRODUCED BY
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0004| JERRY W. SANDEL
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0005|
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0006|
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0007|
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0008|
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0009|
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0010| AN ACT
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0011| RELATING TO TAXATION; AUTHORIZING ADDITIONAL COUNTIES TO
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0012| IMPOSE THE LOCAL LIQUOR EXCISE TAX PURSUANT TO THE LOCAL
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0013| LIQUOR EXCISE TAX ACT.
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0014|
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0015| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
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0016| Section 1. Section 7-24-9 NMSA 1978 (being Laws 1989,
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0017| Chapter 326, Section 2) is amended to read:
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0018| "7-24-9. DEFINITIONS.--As used in the Local Liquor
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0019| Excise Tax Act:
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0020| A. "alcoholic beverages" means distilled or
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0021| rectified spirits, potable alcohol, brandy, whiskey, rum, gin
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0022| and aromatic bitters or any similar alcoholic beverage,
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0023| including blended or fermented beverages, dilutions or
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0024| mixtures of one or more of the foregoing containing more than
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0025| one-half of one percent alcohol, but excluding medicinal
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0001| bitters;
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0002| B. "county" means:
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0003| (1) a class B county having a population of
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0004| more than fifty-six thousand but less than seventy-five
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0005| thousand, according to the most recent federal decennial
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0006| census or any subsequent decennial census, and having a net
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0007| taxable value for rate-setting purposes for the 1988 or any
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0008| subsequent property tax year of more than five hundred million
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0009| dollars ($500,000,000) but less than seven hundred million
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0010| dollars ($700,000,000);
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0011| (2) a class B county having a population of
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0012| more than fifty-five thousand but less than fifty-seven
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0013| thousand, according to the 1990 federal decennial census, and
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0014| having a net taxable value for rate-setting purposes for the
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0015| 1997 property tax year of more than one billion one hundred
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0016| million dollars ($1,100,000,000) but less than one billion two
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0017| hundred million dollars ($1,200,000,000); and
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0018| (3) a class B county having a population of
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0019| more than ninety thousand but less than ninety-five thousand,
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0020| according to the 1990 federal decennial census, and having a
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0021| net taxable value for rate-setting purposes for the 1997
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0022| property tax year of more than two billion dollars
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0023| ($2,000,000,000) but less than two billion five hundred
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0024| million dollars ($2,500,000,000);
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0025| C. "department" means the taxation and revenue
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0001| department, the secretary of taxation and revenue or any
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0002| employee of the department exercising authority lawfully
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0003| delegated to that employee by the secretary;
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0004| D. "governing body" means the board of county
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0005| commissioners of a county;
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0006| E. "person" means any individual, estate, trust,
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0007| receiver, cooperative association, club, corporation, company,
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0008| firm, partnership, joint venture, syndicate or other
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0009| association; "person" also means, to the extent permitted by
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0010| law, any federal, state or other governmental unit or
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0011| subdivision or agency, department or instrumentality thereof;
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0012| F. "price" means the total amount of money or the
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0013| reasonable value of other consideration or both paid for
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0014| alcoholic beverages, inclusive of the amount of any tax paid
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0015| pursuant to the Liquor Excise Tax Act; and
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0016| G. "retailer" means any person having a place of
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0017| business within the county who sells, offers for sale or
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0018| possesses for the purpose of selling alcoholic beverages
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0019| within the county."
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0020| Section 2. EFFECTIVE DATE.--The effective date of the
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0021| provisions of this act is July 1, 1998.
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0022|
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