A. The majority of the members of the governing body of any county may enact an ordinance imposing an excise tax at a rate of one-sixteenth percent of the gross receipts of any person engaging in business in the county for the privilege of engaging in business in the county. Any ordinance imposing an excise tax pursuant to this section shall not be subject to a referendum. The governing body of a county shall, at the time of enacting an ordinance imposing the tax, dedicate the revenue to the county-supported medicaid fund. This tax is to be referred to as the "county health care gross receipts tax".
B. In addition to the imposition of the county health care gross receipts tax authorized by Subsection A of this section, the majority of the members of the governing body of a county having a population of more than five hundred thousand persons according to the most recent federal decennial census may enact an ordinance imposing an additional one-sixteenth percent increment of county health care gross receipts tax; provided that the imposition of the additional increment shall be for a period that ends no later than June 30, 2009. To continue an increment after June 30, 2009 or beyond any five-year period for which the increment has been imposed, the members of the governing body shall review the need for the increment and if the majority of the members vote in favor of continuing the increment imposed pursuant to this subsection, the increment shall be imposed for an additional period of five years. The governing body of the county shall, at the time of enacting an ordinance imposing the additional increment of county health care gross receipts tax, dedicate the revenue to the support of indigent patients.
C. Any ordinance enacted pursuant to the provisions of Subsection A or B of this section shall include an effective date of either July 1 or January 1 in accordance with the provisions of the County Local Option Gross Receipts Taxes Act.
History: Laws 1991, ch. 212, § 7; 1978 Comp., § 7-20D-3, amended and recompiled as 1978 Comp., § 7-20E-18 by Laws 1993, ch. 354, § 18; 2006, ch. 9, § 1.; 2009, ch. 61, § 1.
The 2009 amendment, effective April 2, 2009, in Subsection B, added the second sentence to provide for the continuation of the tax increment after June 30, 2009.
The 2006 amendment, effective July 1, 2006, moved former Subsection B to make it the last sentence of Subsection A; added a new Subsection B, which authorized the imposition, in counties having a population of more than 500,000 persons, of an additional one-sixteenth percent increment of county gross receipts tax for the support of indigent patients for a period that ended no later than June 30, 2009.
The 1993 amendment, effective July 1, 1993, renumbered this section and rewrote it to the extent that a detailed comparison is impracticable.
Structure New Mexico Statutes
Article 20E - County Local Option Gross Receipts and Compensating Taxes
Section 7-20E-1 - Short title.
Section 7-20E-2 - Definitions.
Section 7-20E-3 - Optional referendum selection; effective date of ordinance.
Section 7-20E-6 - Copy of ordinance to be submitted to department.
Section 7-20E-7 - Collection by department.
Section 7-20E-8 - Interpretation of act; administration and enforcement of act.
Section 7-20E-9.1 - County compensating tax.
Section 7-20E-14 - Special county hospital gross receipts tax; use of proceeds.
Section 7-20E-18 - County health care gross receipts tax; authority to impose rate.