County Local Option Gross Receipts and Compensating Taxes | Midpage

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New Mexico Statutes Annotated 1978

20E

County Local Option Gross Receipts and Compensating Taxes

State of New Mexico

7-20E-1Short title 7-20E-2Definitions 7-20E-3Optional referendum selection; effective date of ordinance 7-20E-4Ordinance shall conform to certain provisions of the Gross Receipts and Compensating Tax Act and requirements of the department 7-20E-6Copy of ordinance to be submitted to department 7-20E-7Collection by department 7-20E-8Interpretation of act; administration and enforcement of act 7-20E-9County gross receipts tax; authority to impose rate; county health care assistance fund requirements 7-20E-9.1County compensating tax 7-20E-12.1County hospital emergency gross receipts tax; authority to impose; use of proceeds 7-20E-12.2County hospital gross receipts tax; authority to impose; rate; election; use of revenue 7-20E-13Special county hospital gross receipts tax; authority to impose; ordinance requirements 7-20E-14Special county hospital gross receipts tax; use of proceeds 7-20E-18County health care gross receipts tax; authority to impose rate 7-20E-20County education gross receipts tax; authority to impose; rate; election; use of revenue 7-20E-22County emergency communications and emergency medical and behavioral health services tax; authority to impose countywide or only in the county area; ordinance requirements; use of revenue; election 7-20E-23County regional transit gross receipts tax; authority to impose; rate; election required 7-20E-25County regional spaceport gross receipts tax; authority to impose; rate; election required 7-20E-26Water and sanitation gross receipts tax; authority to impose; rate; election; use of revenue 7-20E-29Electric generating facility economic district gross receipts tax; authority to impose; rate; use of revenue