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TOWN OF TAOS
ORDINANCES
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YEAR, 9 !59
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NU—M--BER,
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STATE OF NEV MEXICO COUNTY OF TAOS
T0UN OF TAOS
ME' ORDINANCE No.
AN ORDTIIAMU'E, :ROVTD.11,* : FOR A TA.ti Ul�OI,: GA5'.:Lli�E, A1.,D P.OMR
FU,!;L SOLD Ai-D DELNERED STTll'I`: T;:,; COPFOItA. PE i,f`,.I`IT; T-? THE
'Jl !:'1C�S, i 70VTDING FOR Till CCI.LI? :'P?CPi it"D D1SP0.ST'ION
,f SUCH PAX; PROVTDTNG FOR 'Pfaff; A:=FOTN"nin. T OF A D,'(-)TOR FUEL
%►: COLLECTOR ,W T'M ADEi,)UATJ,- f-MiI MS; FROV'ID TYG PENALTTFS FOR
'lW-• VTOT,ATION OF TH!S nR?)TPIAP CE; RF1Pf'ALTtrC: C01 FLIC,TT.iTG ORDTI'-
A1,R;FS; AND ;)F(,LAR7G AN F.MGENCY.
"�OiEHEAS, The Tnwn of idcr, i.rr the County of Taos, State of liew Mexico, i.s
a lerally c011:3 ti toted and •Pf u,lrly created, e:tablished, organized and exis ting
municipal corporation under the '_aws of the State of New Mexico, it's of- icial
corporate narne be i nf, Town of Taos, AIND
in the opinion ,f the legally constituted Towr, Council of said
Town of Taos, it is necessary a.rd expedient, in order to provide for anti protect
the health, safety, cemfort and general welfare of the citizens of said Town to
forthwith fix and collect a license tax upon gasoline and motor fuel in the sum
of (1¢) cent i-er gallon :iron such �zasoline and ;rotor fuel sold within the Limits
of acid municipality pursuant to a.:.thority vested in said Tcryn by Article h3,
laws of 1953, New McYico Statutes annotated anti laws amendatory thereto.
!IF, IT 1.)RDAT? F,0 ?Y 'ME TML C^1JNCTL OF 'P;iE OF TAOS9 TAGS
t•'i'iI;T" , i,[';-'.TCO:
SEG'PTON 1, Definitions:
(a) "Gasoline" is defined as (1) a volatile substance produced from
petroleum, natural Eras, oil snales or coal, heretofore sold under the name of
gasoline; (2 ) Anr volatile substance of not less than forty--six degrees ( t.ag-
1 iaubes) I aume Test, derived w;rolly or in part from ;:e troleurn, natural E7as,
oil shaleG or coal; (3) Any volatile subst,.Lnce of not less than forty-six de
frees t.agliarut)eG (Tapliabue) Paunie Test, sold or used for E;enerat.ing, power in
internal co:r.buc ti.on engines; provided, ho.%Pver, that the term 't gasoline", as
defined herein, shall not be construed to include any oetrolQrur,, natural pas,
oil shales or coal derivative which must to further refined or processed before
it can b(, tiscj in internal combustioIi engines.
(b) "L''o for Fuel" is de l i re 1 as any vc la tle substance derived or c,)1r.pos ed
:vholllr or in n1rt from Fasoline, petroleum, natural kits, oil shales, coal, al-
cohol, or o t:per eleu,er,ts or Suns tance, which is r,rac tical ly or co!rnteri ci ally
in internal enririe,, for t•enerat.i_nt' power to r.ronel motor vehicles, and
inc?.ude • diesel fuel and butane or ,,ropane li.qui.fiel gas or any corr.Hnat.ion thereof
conut,ercially us:allr. for 17.eneratinE; power to propel motor vehicles; The term I'Motor
fuel" does not inclil,le keresene or distallates except when so refined or mixed v-rlth
other volatile l.i:,uid or sul.stance that the refined product or resultant rJxture, or
compound is practically or co:mmerci.any usable for l;enerati.ng power for propelling
motor vehi cleF.
(c) "Distributor" is defined as any rerson eni-af•ed in the business of !elling
or maM_nE sales of Casoli.rle or motor fuel in the Town of Taos from refinerieF, tank
farms, tank cars, transport trucks, receiving tanks or stations, or in or from tanks,
barrels, drums, or other containers in :;uanti ,ies exceeding fif V-six (56) gallons in
any one sale and delivery, except pers.:ns ent,af,,ed in selling exclusively in �.nterstate
commerce,
(d) "Retail Dealer" is defined as any person who sells, .lelivers , or constunes
gasoline or motor fuel in the Town of Taos, in quantities less than Fifty-six (56)
E-allons.
.SNFAP
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(e) "Consumer" is defined as any person who buys gasoline or motor fuel for
use in any motor propelled vehicle owned, leased, or otherwise uaed by such person.
(f) "Person" is defined as any person, firm, association, co-partnership,
corporation or other legal entity whatsoever.
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SEC`I'IUN 2, TAX LEVIED:
From and after the 10th day of Ilay, 1958, there is hereby levied and J.mposed
and. there shall re collected from and maid by every Jistributor., and retail dealer
of gasoline and motor fuel a tax of one (1¢) cent per gallon on each f-allon of
gasoline or motor fuel sold within the Town of Taos, provided however, that no
tax shall 'U due or payable on motor fuel, except gasoline, soli to a consumer for
heatinf-, cooking or for purposes other than for use in generati.nt po'rrer for pro-
pelling m tor vehicles, and provided furilrer that no tax sh=all be paid on gasoline
or motor fuel sold to the Federal Gove.-nment, or to the State of New Yexico, or to
the County of Tao; , or to the Town of Taos.
SECTI Ch 3, TAXABLE S,1LE:
ahere gasoline and motor fuel is sold within the boundary limits of the Town
of Taos by a. distributor thereof to a retail dealer thereof and subsequently sold
within the outside limits of the Town of Taos by the retail dealer thereof to the
conswner, the sale by the distributor shall be construed as the taxable sale for
the purpose of this ordinance, and the subsequent Gale by the retail dealer shall
not be taxes;/:yivided, that where the sale from the distributor of gasoline or
motor fuel to the retail dealer thereof takes place outside ;;he boundary limits
of the Town of Taos and the sale from the retail dealer thereof to the consumer
takes place within the outside limits of the Town of Taos, the sale by the retail
dealer within the Limits of the said Town shall be construed and the taxable sale
for the rlurpose of this ordinance. Provided further, that where gasoline or
motor fuel_ is sold, delivered, or distributed w=ithin the bounda:7f li.mi is of the
Town of Taos by a distributor of gasoline or motor fuel to the ulti_r,_a -e consuumer
thereof, alien, and in that even7; such sale shall be construed a,- the taxable sale
for the r,urpose of this act.
SECTTON 4, JOT()R FUEL TA:( COLI,?,CTORS:
The Clerk of the Town of `faos,. Is hereby designated as Motor Fuel_ Tax
C:ol.lretor of the Town of Taos, and is vested with all the neces.ary power to
properly enforce this ordinance, including; authority to ins;:ect and audit all
records of distr-ib,ators, retail dealers, consumers, and all such other persons as
he may find necessar,, and exr edient to .innoect and audit.
SECTToN 5, YOP;THLY HEPOftT3;
Every distributor and retail dealer shall on or 10efore the 27th da-; of each
month, wake a complete report under oath to the Town of Taos upon, forms to be
furnished by the Town of Taos of all gasoline and motor fuel sold, ?el ivered or
distributed dur l nt the (,receding- calender month either to consumers �r to retail
dealers within the boundary limits of the Town of Taos and shall remit to the
Town of Taos with such report; !payment to cover the tax due for said preceding
month as , :)osed by the terms of this ordinance.
SECTION 6, USE OF TAK t,.02EY:
The proceeds from the tax collected by the Town of Taos cinder the terms of
this ordinance shall be credited to the General Fund of the Town of Taos.
SECTION 7, REPLACES 01 iER TAXES v7I7x1l.N LIIfITATIONS,
The tax mposed by the provisions of this ordinance shall t e in lieu of any
other license or occupation tax against distributors or retail dealers in gasoline
and motor fuel, however, in ti-: event such distributors or retail dealers are en-
�aged in activities other than the sale of frasollne and motor fuel, then this ex-
emption shall apply only to the extent of the actual sales of gasoline and motor
fuel.
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• SECTION, 89 PE14ALTY FOR VIOLATION:
Any person failing to make reports and remittances as specified in thip
ordinance, or knowingly selling or distributing gasoline or motor fuel without,
paying the tax thereon as specified in this ordinance, shall upon conviction they—
of, be punished by a fine of not less than ten ($10.00) dollars or more than two
hundred ($200.00) dollars, or by imprisonment in the City Jail for not less than
five (5) days nor more than sixty (60) days. Each sale or failure to make such
report shall constitute a separate offense punishable as herein provided.
SECTION 91 REPEAL OF CONFLICTING ORDINANCES:
Each and every ordinance of the Town of Taos heretofore enacted and now
enforced, together with any other ordinance or ordinances, in conflict with the
provisions of this ordinance, shall be and the same are hereby repealed and
considered superseded by the provisions of this ordinance as of and effective
at midnight of the 6th day of May, 1958.
SECTION 10, CONS TZTUTIONALITIC:
If any clause, sentence, paragraph or part of this ordinance shall for any
reason be adjudged to be invalid or unconstitutional by any court of competent
jurisdiction, such judgment shall not impair the remainder hereof, which can be
given effect without the invalid portions of this ordinance, which are declared to
be severable.
SECTION 11, PUBLISHING, RECORDIM EFFECTIVE DATE:
This ordinance after its passage and approval by the Mayor, shall be recorded
in the Ordinance book of the Town, and shall be authenticated by- the signatures of
the Mayor, as presiding officer of the Town Council, and attested by the signature
of the Clerk, and the same shall be published in the E1 Crepusculo, the official
Newspaper of the Tcwn of Taos which same is one of general circulation published
in the Town of Taos, and shall be in full force and effect five days after such
publication.
PASSED, ADOPTED AND APPROVED THIS day of April, A. D. 1958,
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Attest:
Mayor
Town 14V
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