NMSA 1978, § 7-19D-4 — 7-19D-4

Ordinance shall conform to certain provisions of the Gross
Receipts and Compensating Tax Act and requirements of the
department.

# A.

An ordinance imposing a tax under the provisions of the Municipal Local Option
Gross Receipts Taxes Act shall adopt by reference the same definitions and the same
provisions relating to exemptions and deductions as are contained in the Gross
Receipts and Compensating Tax Act [Chapter 7, Article 9 NMSA 1978] then in effect
and as it may be amended from time to time.

# B.

The governing body of any municipality imposing a tax under the Municipal Local
Option Gross Receipts Taxes Act shall impose the tax by adopting the model ordinance
with respect to the tax furnished to the municipality by the department. An ordinance
that does not conform substantially to the model ordinance of the department is not
valid.