2023 New Mexico Statutes › Chapter 7 - Taxation › Article 20E - County Local Option Gross Receipts and Compensating Taxes › Section 7-20E-22 - County 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.

A. The majority of the members of the governing body of an eligible county that does not have in effect a tax imposed pursuant to Subsection B of this section may enact an ordinance imposing an excise tax at a rate not to exceed one-fourth percent of the gross receipts of a person engaging in business in the county for the privilege of engaging in business. The tax imposed by this subsection may be referred to as the "countywide emergency communications and emergency medical and behavioral health services tax".
B. The majority of the members of the governing body of an eligible county that does not have in effect a tax imposed pursuant to Subsection A of this section may enact an ordinance imposing an excise tax at a rate not to exceed one-fourth percent of the gross receipts of a person engaging in business in the county area for the privilege of engaging in business. The tax imposed by this subsection may be referred to as the "county area emergency communications and emergency medical and behavioral health services tax".
C. The taxes authorized in Subsections A and B of this section may be imposed in one or more increments of one-sixteenth percent not to exceed an aggregate rate of one-fourth percent.
D. The governing body, at the time of enacting an ordinance imposing a rate of tax authorized in Subsection A or B of this section, shall dedicate the revenue to one or more of the following purposes:
(1) operation of an emergency communications center that has been determined by the local government division of the department of finance and administration to be a consolidated public safety answering point. That operation may include the construction, improvement, remodel or purchase of one or more buildings to use as an emergency communications center or the purchase of emergency communications equipment for the center;
(2) operation of emergency medical services provided by the county, including the purchase of ambulatory transport vehicles; or
(3) provision of behavioral health services, including alcohol abuse and substance abuse treatment.
E. An ordinance imposing any increment of the countywide emergency communications and emergency medical and behavioral health services tax or the county area emergency communications and emergency medical and behavioral health services tax shall not go into effect until after an election is held and a majority of the voters voting in the election votes in favor of imposing the tax. In the case of an ordinance imposing an increment of the countywide emergency communications and emergency medical and behavioral health services tax, the election shall be conducted countywide. In the case of an ordinance imposing the county area emergency communications and emergency medical and behavioral health services tax, the election shall be conducted only in the county area. The governing body shall adopt a resolution calling for an election within seventy-five days of the date the ordinance is adopted on the question of imposing the tax. The question may be submitted to the voters as a separate question at a general election or at a special election called for that purpose by the governing body. A special election shall be called, conducted and canvassed in substantially the same manner as provided by law for general elections. In any election held, the ballot shall clearly state the purpose to which the revenue will be dedicated pursuant to Subsection D of this section. If a majority of the voters voting on the question approves the imposition of the countywide emergency communications and emergency medical and behavioral health services tax or the county area emergency communications and emergency medical and behavioral health services tax, the ordinance shall become effective in accordance with the provisions of the County Local Option Gross Receipts Taxes Act. If the question of imposing the tax fails, the governing body shall not again propose the imposition of any increment of either tax for a period of one year from the date of the election.
F. For the purposes of this section, "eligible county" means:
(1) a county that operates or, pursuant to a joint powers agreement, is served by an emergency communications center that has been determined by the local government division of the department of finance and administration to be a consolidated public safety answering point; or
(2) in the case of a county imposing the tax for the purposes provided in Paragraph (3) of Subsection D of this section, a county that operates or contracts for the operation of a behavioral health services facility providing alcohol abuse, substance abuse and inpatient and outpatient behavioral health treatment.
History:
Laws 2002, ch. 14, § 1; 2003, ch. 70, § 1; 2004, ch. 110, § 5; 2007, ch. 230, § 1; 2017, ch. 47, § 2; 2019, ch. 210, § 2.
ANNOTATIONS
The 2019 amendment,
effective July 1, 2019, provided that revenue from county area and countywide emergency communications and emergency medical and behavioral health services taxes may be used for the construction, improvement, remodel or purchase of buildings to use as an emergency communications center and for the purchase of ambulatory transport vehicles; in Subsection D, Paragraph D(1), after "may include the", added "construction, improvement, remodel or purchase of one or more buildings to use as an emergency communications center or the ", and in Paragraph D(2), after "provided by the county", added "including the purchase of ambulatory transport vehicles".
The 2017 amendment,
effective April 6, 2017, authorized the purchase of emergency communications equipment for certain emergency communications centers; in Subsection C, after "The", deleted "tax" and added "taxes"; and in Subsection D, Paragraph D(1), added the last sentence.
The 2007 amendment,
effective July 1, 2007, allowed the use of the tax for behavioral health services.
The 2004 amendment,
effective July 1, 2004, in Subsection A, deleted the ten-year limit on the tax.
Applicability.
— Laws 2004, ch. 110, § 8, effective May 19, 2004, provided that "An ordinance imposing the county fire protection excise tax that has an effective date on or after July 1, 2004 shall not be subject to the time limit on tax imposition specified in that version of Section 7-20E-15 NMSA 1978 that was in effect prior to the effective date of this 2004 act, and any delayed repeal provision included in that ordinance shall be ineffective."
The 2003 amendment,
effective June 20, 2003, rewrote the section.