Resolution No. SI-R19-022: Amendment of Tax Act of 2013 to Increase Cigarette Tax Rate
WHEREAS, cigarettes sold by a tribe, tribal entity or tribal member on tribal lands are exempt from New Mexico State cigarette tax provided that the tribe imposed a tribal tax of 75¢ per pack; and,
WHEREAS, the Pueblo de San Ildefonso imposes a cigarette tax on cigarettes sold on Pueblo lands and the current tax rate is 75¢ per pack; and,
WHEREAS, the State of New Mexico cigarette tax rate was previously $1.66 per pack which created a price differential of 91¢ between cigarettes sold on tribal lands and cigarettes sold off-tribal lands; and,
WHEREAS, the State of New Mexico cigarette tax rate increased on July 1, 2019 from $1.66 per pack to $2.00 per pack, thereby creating a price differential of $1.25 per pack between cigarette sales on Pueblo lands and sales off of Pueblo lands; and,
WHEREAS, the Pueblo is not required to change its tax rate as a result of the State's cigarette tax rate increase; and,
WHEREAS, the Pueblo has evaluated the increased price differential of $1.25 per pack between sales on Pueblo lands and sales off of Pueblo lands and has determined it is in the best interest of the Pueblo to increase the Pueblo's cigarette tax rate by 34¢ to $1.09 per pack in order to maintain a 91¢ price differential and that such tax rate change be effective November 1, 2019.
NOW THEREFORE BE IT RESOLVED, that the Council hereby enacts the attached law entitled, "AMENDMENT OF TAX ACT OF 2013 TO INCREASE CIGARETTE TAX RATE."
CERTIFICATION
The foregoing resolution was duly voted upon by the Council on October 22, 2019, at a meeting with a vote of 8 in favor, 0 opposed, 0 abstaining and 2 absent (Governor presiding and not voting) pursuant to the authority vested in the Council by the Agreement of the Pueblo de San Ildefonso.
Irene Tse-Pe, Council Secretary
COUNCIL REPRESENTATIVE SPONSOR(S): Council Representatives
| COUNCIL REPRESENTATIVE | YES | NO | ABSTAIN | ABSENT |
|---|---|---|---|---|
| William S. Christian | X | |||
| Glenda Fred-Weahkee | X | |||
| Thelma Gonzales | X | |||
| Thomas Gonzales | X | |||
| Raymond J. Martinez | X | |||
| Timothy A. Martinez | X | |||
| Christopher Moquino | X | |||
| James L. Naranjo | X | |||
| Leon T. Roybal | X | |||
| Irene Tse-Pe | X |
DELIVERY OF THE RESOLUTION TO THE GOVERNOR:
Resolution No. SI-R19-022 was presented to the Governor of the Pueblo de San Ildefonso on the 22nd day of October, 2019, pursuant to the Governing document of the Pueblo de San Ildefonso ("Agreement"), GOVERNOR, Sec. 4 (c), and will become effective after signature by the Governor or veto override by the Council.
Irene Tse-Pe, Council Secretary
{ } APPROVED
{ } VETO - RETURNED TO COUNCIL WITH EXPLANATION:
On this __________ day of ________________________, 2019.
Perry M. Martinez, Governor
Presented by the Governor to the Council on the ____ day of ____________, 2019.
Override of Governor's veto:
{ } YES
{ } NO
| COUNCIL REPRESENTATIVE | YES | NO | ABSTAIN | ABSENT |
|---|---|---|---|---|
| William S. Christian | ||||
| Glenda Fred-Weahkee | ||||
| Thelma Gonzales | ||||
| Thomas Gonzales | ||||
| Raymond J. Martinez | ||||
| Timothy A. Martinez | ||||
| Christopher Moquino | ||||
| James L. Naranjo | ||||
| Leon T. Roybal | ||||
| Irene Tse-Pe |
CERTIFICATION
The foregoing resolution was duly voted upon by the Council on _________________, 2019, at a meeting with a vote of ______ in favor, _____ opposed, _____ abstaining and _____ absent (Governor presiding and not voting) pursuant to the authority vested in the Council by the Agreement of the Pueblo de San Ildefonso.
Irene Tse-Pe, Council Secretary
AMENDMENT OF TAX ACT OF 2013 TO INCREASE CIGARETTE TAX RATE
Section 1.1. Short Title
This enactment shall be known as the Act, "AMENDMENT OF TAX ACT OF 2013 TO INCREASE CIGARETTE TAX RATE ("Act")."
Section 1.2. Purpose
The purpose of this Act is to increase the Pueblo's cigarette tax rate.
Section 1.3. Findings
The Council hereby finds and declares that:
(a) Cigarettes sold by a tribe, tribal entity or tribal member on tribal lands are exempt from New Mexico State cigarette tax provided that the tribe imposed a tribal tax of 75¢ per pack; and
(b) The Pueblo de San Ildefonso imposes a cigarette tax on cigarettes sold on Pueblo lands and the current tax rate is 75¢ per pack; and
(c) The State of New Mexico cigarette tax rate was previously $1.66 per pack which created a price differential of 91¢ between cigarettes sold on tribal lands and cigarettes sold off-tribal lands; and
(d) The State of New Mexico cigarette tax rate increased on July 1, 2019 from $1.66 per pack to $2.00 per pack, thereby creating a price differential of $1.25 per pack between cigarette sales on Pueblo lands and sales off of Pueblo lands; and
(e) The Pueblo is not required to change its tax rate as a result of the State's cigarette tax rate increase; and
(f) The Pueblo has evaluated the increased price differential of $1.25 per pack between sales on Pueblo lands and sales off of Pueblo lands and has determined it is in the best interest of the Pueblo to increase the Pueblo's cigarette tax rate by 34¢ to $1.09 per pack in order to maintain a 91¢ price differential.
Section 1.4. Increase Cigarette Tax Rate
Section 18.01.06.050 of the Tax Act of 2013 is hereby amended as follows:
For the privilege of selling cigarettes on Pueblo lands, there is hereby levied a tax of $1.09 per pack of cigarettes sold by a retailer on Pueblo lands.
Section 1.5. Effective Date
The cigarette tax rate increase shall become effective November 1, 2019.
