NMSA 1978, § 7-20E-18 — 7-20E-18

County health care gross receipts tax; authority to
impose rate.

# A.

The majority of the members of the governing body of any county may enact an
ordinance imposing an excise tax at a rate of one-sixteenth percent of the gross
receipts of any person engaging in business in the county for the privilege of engaging
in business in the county. Any ordinance imposing an excise tax pursuant to this
section shall not be subject to a referendum. The governing body of a county shall, at
the time of enacting an ordinance imposing the tax, dedicate the revenue to the county-
supported medicaid fund. This tax is to be referred to as the "county health care gross
receipts tax".

# B.

In addition to the imposition of the county health care gross receipts tax
authorized by Subsection A of this section, the majority of the members of the governing
body of a county having a population of more than five hundred thousand persons
according to the most recent federal decennial census may enact an ordinance
imposing an additional one-sixteenth percent increment of county health care gross
receipts tax; provided that the imposition of the additional increment shall be for a period
that ends no later than June 30, 2009. To continue an increment after June 30, 2009 or
beyond any five-year period for which the increment has been imposed, the members of
the governing body shall review the need for the increment and if the majority of the
members vote in favor of continuing the increment imposed pursuant to this subsection,
the increment shall be imposed for an additional period of five years. The governing
body of the county shall, at the time of enacting an ordinance imposing the additional
increment of county health care gross receipts tax, dedicate the revenue to the support
of indigent patients.

# C.

Any ordinance enacted pursuant to the provisions of Subsection A or B of this
section shall include an effective date of July 1 in accordance with the provisions of the
County Local Option Gross Receipts and Compensating Taxes Act.