§ 3-18-2 — Prohibition on municipal taxing power

Unless otherwise provided by law, no municipality may impose: A. an income tax; B. a tax on property measured on an ad valorem, per unit or other basis; or C. any excise tax including but not limited to: (1) sales taxes; (2) gross receipts; and (3) excise taxes on any incident relating to: (a) tobacco; (b) liquor; (c) motor fuels; and (d) motor vehicles. D. However, any municipality may impose excise taxes of the sales, gross receipts or any other type on specific products and services, other than those enumerated in Paragraph (3) of Subsection C of this section, if the products and services taxed are each named specifically in the ordinance imposing the tax on them and if the ordinance is approved by a majority vote in the municipality. E. Subsections C and D of this section shall not be construed to apply to or otherwise affect any occupation tax imposed prior to or after the effective date of this act under Sections 3-38-1 through 3-38-12 NMSA 1978 [3-38-1 to 3-38-6 NMSA 1978], as those sections may be amended from time to time; provided, the provisions of this subsection shall not apply to the sale of motor vehicles.

Legislative History

1953 Comp., § 72-4-1.1, enacted by Laws 1972, ch. 26, § 1; recompiled as