Section 7-24-10.1 - Use of tax proceeds; local liquor excise tax committee; joint powers agreement; community participation. - New Mexico Statutes

7-24-10.1. Use of tax proceeds; local liquor excise tax committee; joint powers agreement; community participation.

A.     Prior to the election on the question of imposing a local liquor excise tax pursuant to the Local Liquor Excise Tax Act [7-24-8 NMSA 1978], the governing body of a county shall enter into a joint powers agreement with the governing body of the most populated municipality and the governing bodies of any other municipalities in the county that choose to be parties to the agreement to provide for the use and administration of the tax proceeds.  The agreement shall provide for the establishment and appointment of a local liquor excise tax committee to provide advice, assist in preventing duplication and supplanting of program funding and make recommendations to the governing body of a county and the governing bodies that are parties to the agreement on the use of the tax proceeds and may include agreements that:   

(1)     clearly specify the use of the proposed local liquor excise tax, including the identification of specific local programs, agencies or entities that will be funded from the tax proceeds; and   

(2)     determine the allocation of election expenses among the parties to the agreement.   

B.     Prior to any agreement by the governing body of a county and the municipal governing bodies for use of the tax proceeds, the local liquor excise tax committee established pursuant to the joint powers agreement in Subsection A of this section shall conduct a public hearing for the purpose of inviting public comment on use of the proposed local liquor excise tax proceeds. The committee shall make every effort to provide public notice of the hearing and to invite a broad cross-section of community representatives and groups to comment on community needs.  Following the hearing, the committee shall make its funding recommendations to the governing body of a county and municipal governing bodies.