As used in the Municipal Local Option Gross Receipts Taxes Act:
A. "department" means the taxation and revenue department, the secretary of taxation and revenue or any employee of the department exercising authority lawfully delegated to that employee by the secretary;
B. "governing body" means the city council or city commission of a city, the board of trustees of a town or village and the board of county commissioners of H-class counties;
C. "municipality" means any incorporated city, town or village, whether incorporated under general act, special act or special charter, and an H-class county;
D. "person" means an individual or any other legal entity; and
E. "state gross receipts tax" means the gross receipts tax imposed under the Gross Receipts and Compensating Tax Act [Chapter 7, Article 9 NMSA 1978].
History: 1978 Comp., § 7-19D-2, enacted by Laws 1993, ch. 346, § 2.
Effective dates. — Laws 1993, ch. 346, § 13 made Laws 1993, ch. 346, § 2 effective July 1, 1993.
Structure New Mexico Statutes
Article 19D - Municipal Local Option Gross Receipts
Section 7-19D-1 - Short title.
Section 7-19D-2 - Definitions.
Section 7-19D-3 - Effective date of ordinance.
Section 7-19D-5 - Specific exemptions.
Section 7-19D-6 - Copy of ordinance to be submitted to department.
Section 7-19D-7 - Collection by department.
Section 7-19D-8 - Interpretation of act; administration and enforcement of act.
Section 7-19D-9 - Municipal gross receipts tax; authority to impose rate.
Section 7-19D-9.1 - Municipal compensating tax.
Section 7-19D-16 - Municipal higher education facilities gross receipts tax.