General Statewide Provisions
of House Bill 336, 2005

A local option gross receipts tax authority of up to 1/4 of 1% dedicated to cultural programs and activities. The tax is enacted by the majority of voters through a municipal or county election. There is up to a 10-year sunset once the bill has been approved.

Once approved by voters, the city OR county will dedicate the revenues to cultural programs, events and activities provided by a local government or operating agreement with nonprofit or publicly owned cultural organizations and institutions.

Goals of the Quality of Life Gross Receipts Tax

• Promote and preserve cultural diversity.
• Enhance the quality of cultural programs and activities.
• Foster greater access to cultural opportunities.
• Promote culture to further economic development within the city or county.
• Support programs, event and organizations with direct, identifiable and measurable public benefit to the residents of the city or county.

The governing body (city council or county commission) shall appoint a cultural advisory board consisting of between 9 and 15 members. Members of the board will serve three-year, staggered terms and shall not be removed during their terms except for malfeasance.
    

HB 336
Full Draft [pdf]

Bernalillo County Provisions

Voter Info

 Early Voting Locations [pdf]

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 city council or county commission every two years for expenditures of revenue through contracts for service with appropriate organizations and institutions. (The funds designated for a city and/or county will be distributed directly to those entities without public input.)
   
• Establish and publicize qualifications for organizations seeking contracts for service.
   
• Develop guidelines and procedures for applying for funds 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.