NOTICE OF INTENT TO ADOPT
ORDINANCE No. 2025-03
Dist. 3: Todd Tatum
Chairman
505-652-0039
ttatum@co.colfax.nm.us
PUBLIC NOTICE IS HEARBY GIVEN that the Colfax County Commissioners will consider
adoption of Ordinance No.2025-03 describe below at the 3rd Floor Commission Chambers of the
Colfax County Building on Tuesday, September 9th, 2025, at 8:45am.
The Title of the Proposed Ordinance is: Ordinance No. 2025-03, An Ordinance Adopting a
County Gross Receipts Tax.
The title contains a general summary of the subject matter contained in the ordinance, this notice
constitutes compliance with section 4-37-7, NMSA 1978.
Copies of the Proposed Ordinance are available for inspection on the County Website @
www.co.colfax.nm.us or at the office of the County Manager, Colfax County Building, 230
North 3rd St. Raton, NM, during regular business hours.
Accessibility Notice:
If you are an individual with a disability in need of a reader, amplifier, qualified sign language interpreter, or any other
form of auxiliary aid or service to attend or participate in the hearing or meeting, please contact the County Manager’s
Office at least one (1) week prior to the meeting or as soon as possible. Public documents, including the agenda and
minutes, are available in various accessible formats. If you require a summary or another type of accessible format,
please contact the County Manager’s Office for assistance.
County Manager – Cheryl Navarette
manager@co.colfax.nm.us
P.O. Box 1498
Raton, New Mexico 87740
Office. 575-445-9661
Fax. 575-445-2902
www.co.colfax.nm.us
Board of
Commissioners
Dist. 1: Si Trujillo
Member
505-617-6893
strujillo@co.colfax.nm.us
Dist. 2: Mary Lou Kern
Vice Chair
505-617-6895
kern@co.colfax.nm.us
ORDINANCE NUMBER 2025 – 03
Dist. 3: Todd Tatum
Chairman
505-652-0039
ttatum@co.colfax.nm.us
ADOPTING A COUNTY GROSS RECEIPTS
TAX
BE IT ORDAINED BY THE GOVERNING
BODY OF COLFAX COUNTY:
Section 1. Imposition of Tax. There is imposed on any person engaging in business in
the county, for the privilege of engaging in business in this county, an excise tax equal to 0.4167
percent of the gross receipts reported or required to be reported by the person pursuant to the New
Mexico Gross Receipts and Compensating Tax Act as it now exists or as it may be amended. The
tax imposed under this ordinance is pursuant to the County Local Option Gross Receipts Taxes
Act, NMSA 1978, Section 1-20E-9(C)(1).
Section 2. General Provisions. This ordinance hereby adopts by reference all
definitions, exemptions and deductions contained in the Gross Receipts and Compensating Tax
Act as it now exists or as it may be amended.
Section 3. Specific Exemptions. No county gross receipts tax shall be imposed on the
gross receipts arising from:
A.
transporting persons or property for hire by railroad, motor vehicle, air
transportation or any other means from one point within the county to another point
outside the county; or
B.
direct broadcast satellite services.
Section 4. Dedication. General Fund.
Section 5. Effective Date. The effective date of the county gross receipts tax shall be
January 1, 2026, if approved by the state’s Department of Finance and Administration, or else
on July, 2026, provided either date occurs after the expiration of three months from the date this
ordinance is adopted.
County Manager – Cheryl Navarette
manager@co.colfax.nm.us
P.O. Box 1498
Raton, New Mexico 87740
Office. 575-445-9661
Fax. 575-445-2902
www.co.colfax.nm.us
Board of
Commissioners
Dist. 1: Si Trujillo
Member
505-617-6893
strujillo@co.colfax.nm.us
Dist. 2: Mary Lou Kern
Vice Chair
505-617-6895
kern@co.colfax.nm.us
Dist. 3: Todd Tatum
Chairman
505-652-0039
ttatum@co.colfax.nm.us
County Manager – Cheryl Navarette
manager@co.colfax.nm.us
P.O. Box 1498
Raton, New Mexico 87740
Office. 575-445-9661
Fax. 575-445-2902
www.co.colfax.nm.us
ADOPTED BY THE GOVERNING BODY OF COLFAX COUNTY THIS DAY OF
_________2025.
Board of Commission of Colfax County, New Mexico
By ___________________________
Todd Tatum, Chairman
______________________________
Mary Lou Kern, Vice Chair
______________________________
Si Trujillo, Member
ATTEST:
________________________________
Sara Torres, County Clerk
ORDINANCE NUMBER 2025 – 03
ADOPTING A COUNTY GROSS RECEIPTS
TAX
BE IT ORDAINED BY THE GOVERNING
BODY OF COLFAX COUNTY:
