548A TO '�,'N Off' �'AOS
RDINA'-Lvi CE S
YEAR:
NUMBER.
ORDINANCE N0, 5' V ii
AN ORDINANCE RELATED TO MUNICIPAL SALES TAXES; AMENDING
SECTION 2 OF ORDINANCE NO. 549 , PASSED, ADOPTED, SIGNED , AND
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APPROVED March b, 1967; AND DECI..ARING AN EMERGENCY.
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BE IT ORDAINEI) BY THE GOVERNING BODY OF THE TOWN OF TAOS ,
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'i NEW MEXICO:
Section 1. Section 2 of Ordinance No. 549 , passed,
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Sj adopted, signed and approved March 6 , 1967 is amended to
�i read:
Section 2. DEFINITIONS, As used in this ordinance:
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!? A, "Bureau" means the New Mexico Bureau of Revenue,
J ' the Commissioner of Revenue, or any employee of the Bureau
exercising authority lawfully delegated to him by the Co-inmissioner.
Ij B. "Buying" or "Selling' means any transfer of property for`,
consideration or any performance of service for consideration.
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C. "Contracting" includes, but is not limited to, construct!-
ing, altering, repairing or demolishing any:
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(1) road, highway, bridge, parking area or
related project;
(2) building, stadium or other structure;
(3) airport, subway or similar facilities ;
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(4) park, trail, athletic field, golf course
or similar facility;
(5) dam, reservoir, canal, ditch or similar
;! facility;
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(6) sewage or water treatment facility, power
generating plant, pump station, natural
gas compressing station or similar facility;
�! (7) sewage, water, gas or other pipeline;
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(8) transmission lines;
(9) radio or other tower; I
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I; (10) water, oil or other storage tanks; j
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(11) shaft, tunnel or other mining appurtenance;
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or
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�( (12) similar work.
"Contracting" also includes; I
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' (13) leveling or clearing land; ,
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(14) excavating earth; ,
(15) drilling wells of any type, including
seismograph shot holes or core drilling;
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�{ (16) similar work.
}� D. "Engaging in business" means carrying on or causing to i
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be carried on any activity with the purpose of direct or indirect
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benefit,
E. "Gross receipts" means the total amount of money or the
value of other consideration, received from selling property in
! the municipality, from leasing property employed in the municipals
ii ity or from performing services in the municipality,ity, and includes
any type of time-price differential and receipts from sales of
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jj property handled on consignment but excludes cash discounts
it allowed and taken.
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In an exchange in which the money or other consideration
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received does not represent the value of the property or service
! exchanged, "gross receipts" means the reasonable value or the j
ji property or service exchanged.
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Ij When the sale of property or service Ls made under any it
type of charge, conditional or time sales contractor. the leasing
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of property is made under a leasing contract, the seller
Ior lessor may elect to treat all receipts under such contracts
as gross receipts as and when the payments are actually received.
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If the seller or lessor transfers his interest in any such contract
to a third person, he shall pay the municipal sales tax upon the �
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full sale or leasing contract amount.
"Gross receipts", for the purpose of the business of i
tj buying, selling or promoting the purchase, sale or leasing, as
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�; :cactor, agent or broker, on a commission or fee basis, of any j
' property, service, stock, bond or security, includes only the total
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commissions or fees derived from the business.
F. "Manufacturing" means combining or processing components
( or materials to increase their value for sale in the ordinary 1
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course of business but does not include contracting. �V
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"Person" means: (1) any individual, estate, trust,
receiver, cooperative association, club, corporation, company,
i� firm, partnership, joint venture, syndicate or other entity, in-
eluding any gas, water or electric utility_ owned or operated by a
county, alit or other political subdivision of the state
, Y� municipality P
(2) the United States or any agency or instrumentality thereof,
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?; the state of New Mexico or any political subdivision thereof. i
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H. "Property" means real property or tangible personal
property. Tangible personal property includes electricity.
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I. "Leasing" means any arrangement whereby, for a considera-`
tion, property is employed for or by any person other than the
owner of the property. !
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4.
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J. "Service" means all activities engaged in for other persons
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li for a consideration, which activities involve primarily the.-Per-
formance of a service as distinguished from selling property.
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"Service" includes contracting and all materials employed in
contracting are to be treated as part of the.:service. However,
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sales of materials that will be employed in contracting to persons
II engaged in contracting are sales of tangible personal property.
K. "Tax" means the municipal sales tax.
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L. "Use" or "using" includes use, consumption or storage
othe-. than storage for subsequent sale in the ordinary course of
business or for use solely outside for the municipality.
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M. "Municipality" means the Town of Taos, New Mexico. "
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Section 2, EMERGENCY, This ordinance is hereby declared to
be an emergency measure on the grounds of urgent public need. It �
is therefore to become immediately effective upon publication as
{ provided by law.
Section 3. EFFECTIVE DATE. This ordinance, shall be effective
on and after , 19-04-L.
PASSED, ADOPTED, SIGNED AND APPROVED THIS _DAY OF
19-Ld.
MAYOR
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(SEAL)
ATTEST:
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PUBLICATION DATE, --This ordinance was published on_ r- , `
19 0 b publishing in the "Taos News", Taos, New
Mexico.
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