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City of Albuquerque
File #: O-26-16   
Type: Ordinance Status: In Council - Final Action
File created: 3/2/2026 In control: City Council
Final action:
Enactment date: Enactment #:
Effective date:    
Title: Imposing A Municipal Gross Receipts Tax And Providing For The Use Of Revenues For Municipal Capital Projects, Including Related Debt Service, And Municipal Operations (Baca and Bassan)
Sponsors: JoaquĆ­n Baca, Brook Bassan
Attachments: 1. O-16
CITY of ALBUQUERQUE
TWENTY SEVENTH COUNCIL



COUNCIL BILL NO. O-26-16 ENACTMENT NO. ________________________

SPONSORED BY: Joaqu?n Baca and Brook Bassan


ORDINANCE
title
Imposing A Municipal Gross Receipts Tax And Providing For The Use Of Revenues For Municipal Capital Projects, Including Related Debt Service, And Municipal Operations (Baca and Bassan)
body
WHEREAS, the City seeks to impose a municipal gross receipts tax to provide a balanced, stable, and sustainable revenue source to support larger-scale generational municipal capital improvements and their necessary operational costs, address documented compensation gaps affecting the City's workforce, and maintain access to essential City services through the thoughtful evaluation and adjustment of select municipal fees, thereby strengthening infrastructure, workforce stability, and long-term fiscal health for the residents of Albuquerque; and
WHEREAS, revenues generated are necessary to support the ongoing operating expenses of current and newly constructed City facilities, ensuring these public investments remain open, staffed, and fully functional for Albuquerque residents, also giving the City the flexibility to reduce fees for local residents and businesses; and
WHEREAS, the City of Albuquerque has undertaken a comprehensive Classification and Compensation Study, which benchmarked current City employee pay and job classifications against local, regional, and national public sector labor markets and identified structural and market alignment discrepancies affecting competitiveness, internal equity, and classification structure that warrant adjustment; and
WHEREAS, the Council further finds that municipal user fees, including but not limited to fees for golf courses, swimming pools, recreation facilities, and certain permitting-related services, directly affect accessibility to public amenities and participation in economic and community activity; and
WHEREAS, the...

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