{"id":2440,"date":"2020-10-26T13:31:14","date_gmt":"2020-10-26T19:31:14","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/governments\/?page_id=2440"},"modified":"2025-02-05T08:42:02","modified_gmt":"2025-02-05T15:42:02","slug":"local-option-taxes","status":"publish","type":"page","link":"https:\/\/www.tax.newmexico.gov\/governments\/municipal-county-governments\/local-option-taxes\/","title":{"rendered":"Local Option Taxes"},"content":{"rendered":"

[et_pb_section fb_built=”1″ _builder_version=”4.16″ _module_preset=”default” background_repeat=”round” custom_margin=”0px||||false|false” custom_padding=”0px||0px|||” global_colors_info=”{}”][et_pb_row _builder_version=”4.16″ _module_preset=”default” use_background_color_gradient=”on” background_color_gradient_stops=”#ffffff 0%|#dedede 100%” background_color_gradient_start=”#ffffff” background_color_gradient_end=”#dedede ” custom_margin=”0px||||false|false” custom_padding=”4px||4px||true|false” background_color_gradient_stops_tablet=”#ffffff 0%|#dedede 100%” background_color_gradient_stops_phone=”#ffffff 0%|#dedede 100%” border_width_all=”1px” border_color_all=”#c9c9c9″ global_module=”210″ saved_tabs=”all” locked=”off” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_dmb_breadcrumbs font_icon=”%%20%%” home_icon=”%%236%%” use_home_text=”on” home_text=”Governments” use_home_url=”on” home_url=”\/governments\/governments\/” _builder_version=”4.16″ _module_preset=”default” body_text_color=”#282728″ separator_text_color=”#282728″ link_text_color=”#000000″ custom_padding=”0px||0px|15px|false|false” global_colors_info=”{}”][\/et_pb_dmb_breadcrumbs][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ specialty=”on” _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_column type=”1_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_blurb title=”Explore Section & Events” use_icon=”on” font_icon=”||divi||400″ _builder_version=”4.13.0″ _module_preset=”7b5e95ba-231a-438c-8dd9-6676746c29e6″ global_module=”4523″ global_colors_info=”{}”][\/et_pb_blurb][et_pb_sidebar area=”et_pb_widget_area_4″ _builder_version=”4.7.1″ _module_preset=”50d7f88b-470d-49c8-b370-96c4a9bca4df” global_module=”2343″ saved_tabs=”all” global_colors_info=”{}”][\/et_pb_sidebar][\/et_pb_column][et_pb_column type=”3_4″ specialty_columns=”3″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_row_inner _builder_version=”4.16″ _module_preset=”default” background_color=”#ffffff” custom_padding=”|20px||20px|false|false” global_colors_info=”{}”][et_pb_column_inner saved_specialty_column_type=”3_4″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_post_title meta=”off” _builder_version=”4.16″ _module_preset=”default” title_font=”|300|||||||” title_font_size=”50px” title_letter_spacing=”-3px” global_colors_info=”{}”][\/et_pb_post_title][et_pb_text _builder_version=”4.27.4″ _module_preset=”default” hover_enabled=”0″ global_colors_info=”{}” sticky_enabled=”0″]<\/p>\n

Local option taxes are gross receipts taxes that counties and municipalities impose for their own revenues.<\/h2>\n

The state does not impose them. As a convenience, the state collects tax for \u00a0the local governments and then redistributes the income to the county or municipality imposing the tax.<\/p>\n

The state collects local option taxes at the same time and in the same manner as state gross receipts tax. Generally speaking, the state rate of 4.875% is the base. The county\u2019s portion, if any, is added to it, making a second layer of tax. When a municipality imposes a tax, it is added to the total of state and county gross receipts taxes, and a new local tax rate with three layers takes effect for the municipality. All this is paid by the vendor, who usually bills the customer for the tax at time of sale and reports and pays it over to the state on the CRS-1 Form<\/a><\/strong>.<\/p>\n

All local option taxes are done by ordinances; others also require an election. In some cases, local voters may petition for an election if the tax to be imposed does not require an election.<\/p>\n

Everything you want to know about county gross receipts tax local options, including model ordinances, is contained in our publication\u00a0<\/span>FYI-C120: County Gross Receipts Tax Local Options<\/a><\/strong>.<\/p>\n

Cities will find what they need in\u00a0<\/span>FYI-M121: Municipal Gross Receipts Tax Local Options<\/a><\/strong>.<\/p>\n

Link<\/h3>\n

Current and Historic Enactment Date Tables<\/a><\/strong><\/p>\n

Current and Historic Gross Receipts Tax Rate Schedules<\/a><\/strong><\/p>\n

County and Municipal Ordinances<\/h2>\n

Your local government must first enact an ordinance to be able to impose the local option tax. NOTE: It is important to remember that your government\u2019s redistributed tax dollars will not reach your county or municipality in a timely way if you are unable to submit the ordinance by the deadline the state sets for it. Time is needed to program state computers, print tax tables and alert the businesses in your area of any tax changes. All county and municipal model ordinances are listed below.\u00a0<\/em><\/p>\n

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Local option taxes are gross receipts taxes that counties and municipalities impose for their own revenues. The state does not impose them. As a convenience, the state collects tax for \u00a0the local governments and then redistributes the income to the county or municipality imposing the tax. 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