Business Property Tax
The intent of the Tribal Council in enacting this tax is to respect traditional Pueblo livelihoods, customs and their contributions to tribal government, to preserve and protect the health and welfare of tribal members to pay a fair share of Pueblo governmental services provided within the Pueblo of Acoma tax jurisdiction. The tax is based on 6.5% of valued property. A Method of Payment allows for contractors to select Payment in Lieu of Business Property Tax at the rate of 5%.
A compromise was reached between NM tribes and the State Legislature. All gallons of gas sold by the tribe’s retailer are assessed a .17 cent a gallon tax. The creation of this tax was intended to collect taxes from tribal retail gas sales at the Travel Center at Exit 102. The tax is based on .17 cents per gallon of gas sold at Sky City Travel Center.
Wildlife Habitat Improvement Fee
All Wildlife Habitat Improvement Fee receipts shall be used for the preservation, protection and improvement of the Pueblo’s wildlife habitat. A fee of $200 shall be assessed on each Big Game Trophy Hunting License.
The creation of this tax was intended to collect taxes from the Pueblo of Acoma’s hotel and RV park. The tax is based on 5% of each room and RV space rented.
Gross Receipts Tax
The creation of this tax was intended for the privilege of engaging in business within the Pueblo of Acoma jurisdiction. Tax is based on 7% of the total amount of sale, money or the value of merchandise received from selling goods, renting or leasing property or from performing services within Pueblo of Acoma lands. This GRT applies and is imposed on all Tribal and non-tribal businesses established on Pueblo of Acoma land. The Gross Receipts Tax is due to the Pueblo of Acoma Tax office on the 10th day following the end of the month for which the tax is due.
– There are 14 exemption provisions within the tax law which are considered non-taxable. E.g. pottery making, bread making, livestock, farming, etc.
(See below for more information on Gross Receipts Tax Exemptions.)
Gross Receipts Tax Exemptions
- Receipts from traditional Acoma livelihoods, including but not limited to farming, livestock raising, bread making, pottery making and other artisans.
- Receipts from the sales or lease of any gaming business owed by the Pueblo of Acoma tribal government.
- Receipts from sales on which the State of New Mexico imposes a gross receipts tax.
- Receipts from the wholesale sales, where tax will be collected by a subsequent retailer, which is subject to the gross receipts tax.
- Receipts from the sale of tobacco products.
- Receipts from the sale of gasoline or special fuel upon which a gasoline or special fuels excise tax has been paid to the Tribe or the State of NM.
- Receipts from the sale of telecommunications services, electricity, natural gas, propane, firewood and water for residential use of the buyer or members of the buyer’s household.
- Receipts from the sale or lease, other than construction material, to the Tribe, its governmental agencies, or political subdivision.
- Receipts from the performance of any service, other than design, engineering or construction services performed for the Tribe, its governmental agencies, or political subdivisions.
- Receipts from vendors who sell less than ten (10) days in a calendar year or receive less than $12,000 in gross receipts in a calendar year, within the Pueblo of Acoma, and who have a valid Pueblo of Acoma Business License or Vendor Permit, if applicable.
- Internal sales within the Pueblo of Acoma Business Enterprises.
- Community based fundraising by charitable organizations recognized as such by Tribal Council.
- Big Game Trophy license fees.
- Tour fees for guided visits to Old Acoma originating at the Sky City Cultural Center.