§ 36-151. Imposition.

Latest version.

There is imposed on any person engaging in business in this county for the privilege of engaging in business in this county an excise tax equal to one-eighth of one percent of the gross receipts reported or required to be reported by the person pursuant to the state Gross Receipts and Compensating Tax Act, NMSA 1978, § 7-9-1 et seq., and shall be known as the county gross receipts tax.

(Ord. No. 85-09, § 1, 1985; Ord. No. 85-103, § 1, 1989; Ord. No. 393, 1995; Code 1985, § 4.12.010)

                    
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