As used in the County Local Option Gross Receipts Taxes Act [County Local Option Gross Receipts and Compensating Taxes Act]:

1. A. "county" means, unless specifically defined otherwise in the County Local Option Gross Receipts Taxes Act, a county, including an H class county;
2. B. "county area" means that portion of a county located outside the boundaries of any municipality, except that for H class counties, "county area" means the entire county;
3. C. "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;
4. D. "governing body" means the county commission of the county or the county council of an H class county;
5. E. "person" means an individual or any other legal entity; and
6. F. "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., § 7-20E-2, enacted by Laws 1993, ch. 354, § 2; 1994, ch. 93, § 1; 1994, ch. 97, § 1.

ANNOTATIONS

Bracketed material. — The bracketed material was inserted by the compiler and is not part of the law. Laws 2019, ch. 270, § 51 renamed the County Local Option Gross Receipts Taxes Act to the County Local Option Gross Receipts and Compensating Taxes Act.

The 1994 amendment, effective July 1, 1994, added the language following "municipality" in Subsection B and added "or the county council of an H class county" in Subsection D. Laws 1994, ch. 93, § 1 enacted identical amendments to this section. The section was set out as amended by Laws 1994, ch. 97, § 1. See 12-1-8 NMSA 1978.