NMSA 1978, § 7-20E-22 — 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 [County Local Option Gross Receipts
and Compensating 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.