Summary of Bernalillo County Provisions
of House Bill 336, 2005

A local option gross receipts tax authority of up to 1/4 of 1% (in increments of 1/16th) dedicated to cultural programs and activities. The tax is enacted by the majority of voters through a county election. The next county election is November, 2006.

Use of Revenue in Bernalillo County

Revenue may NOT be used for capital expenditures, endowments or fundraising. Educational institutions (K-12) are not eligible for distributions.

1–3% will be used to educate the public on the use of the revenue.

3–5% will be used for administration of the revenue received from the tax.

1–3% will be used for the implementation of the Cultural Plan.

The remaining revenue will be distributed to private nonprofit 501(c)3 organizations, nonprofit foundations, the city and county as follows:

65% will be distributed to the City of Albuquerque for cultural programs and activities.

5% will be distributed to Bernalillo County for cultural programs and activities.

16% will be distributed to nonprofit organizations with an annual operating budget of more than $100,000.

2% will be distributed to nonprofit organizations with an annual operating budget up to $100,000.

12% will be distributed to organizations that have a strong cultural program but do not have culture as their primary purpose AND foundations that are affiliated with state or federally owned institutions that offer cultural programs to the general public.

Definition: Cultural organizations and institutions have as a primary purpose the advance or preservation of zoology, museums, library sciences, art, music, theater, dance, literature or the humanities.
 

HB 336
Full Draft [pdf]

General Provisions

Voter Info
Bernalillo
County

Early Voting Locations

Goals of the Quality of Life Gross Receipts Tax

• Promotion and preserving cultural diversity.
   
• Enhancing the quality of cultural programs and activities.
   
• Fostering greater access to cultural opportunities.
   
• Promoting culture in order to further economic development within the county.
   
• Supporting programs, event and organizations with direct, identifiable and measurable public benefit to the residents of the county.

One objective of the tax is that the revenue be used to expand and sustain existing programs and to develop new programs, events and activities, rather than to replace other funding sources for existing programs, events and activities.

Cultural Advisory Board

The County Commission will appoint 9 to 15 members to a county Cultural Advisory Board. At least one member of the board will be appointed by the City Council. No member may serve more than two three-year terms. No member can be removed from the board except for malfeasance.

The Cultural Advisory Board will be responsible for overseeing the distribution of the Quality of Life gross receipts tax according to the goals listed above. The board shall:

• Submit recommendations to the County Commission every two years for expenditures of revenue through contracts for service with appropriate organizations and institutions. (The funds designated for the city and county will be distributed directly to those entities without public input.)
   
• Establish and publicize qualifications for organizations seeking contracts for service. For private nonprofit organizations, the following criteria is set forth in the legislation:
  • Must have held 501(c)3 designation for a minimum of three years.
  • Primary purpose is cultural programs.
  • Principal office is located within Bernalillo County.
     
• Develop guidelines and procedures for applying for funding through a request for proposal process and criteria by which contracts will be awarded. Funds will be distributed according to a plan that takes into consideration progress indicators including budgets, fiscal responsibility and attendance.|
   
• The evaluation process for the review of proposals will include a public review component.
   
• Establish reporting requirements for recipients of the revenue.
   
• Prepare an annual evaluation of the use of revenue.
   
• Review and revise the guidelines and procedures, criteria for consideration and percentages for distribution of funds every four years.