CITY of ALBUQUERQUE
TWENTY FOURTH COUNCIL
COUNCIL BILL NO. O-20-17 ENACTMENT NO. ________________________
SPONSORED BY: Brook Bassan
ORDINANCE
title
Authorizing A Ten Year Expiration Of The Transportation Infrastructure Tax (Bassan)
body
WHEREAS, on August 5, 2019, the City Council approved Resolution R-19-160 (Enactment No. R-2019-052), which adopted a proposition for submission to the November 5, 2019 municipal election asking for approval to renew the quarter of one percent Transportation Infrastructure Gross Receipts Tax for the City of Albuquerque (“Trans Tax”) ; and
WHEREAS, at the November 5, 2019 municipal election, the Voters did approve the renewal of the Trans Tax by a vote of approximately 65%; and
WHEREAS, on May 18, 2020, the City Council adopted Ordinance O-20-14 to impose the Trans Tax as approved by the Voters, effective July 1, 2020; and
WHEREAS, the previous imposition of the Trans Tax was approved by the City Council via Ordinance F/S O-09-75 (Enactment No. O-2009-030), and included a ten-year expiration of the tax to allow the City Council to re-evaluate the need for the tax, with the consideration to the taxpayers.
BE IT ORDAINED BY THE COUNCIL, THE GOVERNING BODY OF THE CITY OF ALBUQUERQUE:
Section 1. EXPIRATION OF TAX. The Transportation Infrastructure Tax shall expire ten years after the effective date of the municipal gross receipts tax imposed by Ordinance O-20-14.
Section 2. SEVERABILITY. If any section, paragraph, sentence, clause,
word or phrase of this ordinance is, for any reason, held to be invalid or
unenforceable by any court of competent jurisdiction, such decision shall not
affect the validity of the remaining provisions of this ordinance. The Council
hereby declares that it would have passed this ordinance and each section,
paragraph, sentence, clause, word or phrase thereof irrespective of any
provision being declared unconstitutional or otherwise invalid.
Section 3. COMPILATION. This ordinance shall be incorporated in and
compiled as part of the Revised Ordinances of Albuquerque, New Mexico,
1994.
X:\CL\USERS\ccosmy\Legislation Drafts\TransTax10yrSunset_Bassan.docx