Section 7-19-6 – Repealed.
ANNOTATIONS Repeals. — Laws 1993, ch. 346, § 12A repealed 7-19-6 NMSA 1978, as enacted by Laws 1975 (S.S.), ch. 16, § 5, relating to ordinance must conform to certain provisions of the Gross Receipts and Compensating Tax Act, effective July 1, 1993. For provisions of former sections, see the 1992 NMSA 1978 on NMOneSource.com.
Section 7-19-7 – Repealed.
ANNOTATIONS Repeals. — Laws 1993, ch. 346, § 12A repealed 7-19-7 NMSA 1978, as enacted by Laws 1975 (S.S.), ch. 16, § 6, relating to procedure for adoption, and effective date, effective July 1, 1993. For provisions of former sections, see the 1992 NMSA 1978 on NMOneSource.com.
Section 7-19-8 – Repealed.
ANNOTATIONS Repeals. — Laws 1993, ch. 346, § 12A repealed 7-19-8 NMSA 1978, as enacted by Laws 1975 (S.S.), ch. 16, § 7, relating to collection by revenue division, distribution of proceeds, deductions, effective July 1, 1993. For provisions of former sections, see the 1992 NMSA 1978 on NMOneSource.com.
Section 7-19-9 – Repealed.
ANNOTATIONS Repeals. — Laws 1993, ch. 346, § 12A repealed 7-19-9 NMSA 1978, as enacted by Laws 1975 (S.S.), ch. 16, § 8, relating to interpretation of act, administration and enforcement of tax, effective July 1, 1993. For provisions of former sections, see the 1992 NMSA 1978 on NMOneSource.com.
Section 7-19-10 – Short title.
Sections 7-19-10 through 7-19-18 NMSA 1978 may be cited as the “Supplemental Municipal Gross Receipts Tax Act”. History: Laws 1979, ch. 397, § 1; 1983, ch. 211, § 32.
Section 7-19-11 – Definitions.
As used in the Supplemental Municipal Gross Receipts Tax Act: A. “department” or “division” 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 municipality; […]
Section 7-19-12 – Authorization to impose supplemental municipal gross receipts tax; authorization for issuance of supplemental municipal gross receipts bonds; election required.
A. The majority of the members elected to the governing body of a municipality may enact an ordinance imposing an excise tax on any person engaging in business in the municipality for the privilege of engaging in business in the municipality. This tax is to be referred to as the “supplemental municipal gross receipts tax”. […]
Section 7-19-1 – Repealed.
ANNOTATIONS Repeals. — Laws 1993, ch. 346, § 12A repealed 7-19-1 NMSA 1978, as enacted by Laws 1975 (S.S.), ch. 16, § 1, relating to the short title of the Municipal Gross Receipts Tax Act, effective July 1, 1993. For provisions of former sections, see the 1992 NMSA 1978 on NMOneSource.com.
Section 7-19-2 – Repealed.
ANNOTATIONS Repeals. — Laws 1993, ch. 346, § 12A repealed 7-19-2 NMSA 1978, as enacted by Laws 1975 (S.S.), ch. 16, § 2, relating to definitions of the Municipal Gross Receipts Tax Act, effective July 1, 1993. For provisions of former sections, see the 1992 NMSA 1978 on NMOneSource.com.
Section 7-19-3 – Repealed.
ANNOTATIONS Repeals. — Laws 1981, ch. 37, § 95, repealed 7-19-3 NMSA 1978, as enacted by Laws 1975 (S.S.), ch. 16, § 3, relating to the authority to impose a municipal gross receipts tax and establishing its initial rate, effective July 1, 1981.