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comments on the Town's web site and other issues!
Opt in to the County's Reverse Emergency Notification System!
An anonymous donor has funded the purchase of a Reverse Emergency Notification System for Grant County. Register your phones, cell phones and email addresses to receive alerts of evacuations, emergency events, road closures and other significant events. The link below will take you to Grant County's Reverse Emergency Notification System for the County. Learn more!
Silver City has updated its annual Parks and Activity Directory, a booklet with information for all ages about all kinds of activity opportunities available in Silver City. Learn more!
Learn more about wildfire dangers and how to create defensible spaces around your home, business and property. Learn more!
Schedules for the Town of Silver City recycling and refuse pick-up vary on some national holidays. See if your pick-up is effected!
Other useful sites:
Check out these sites for information on living, working and doing business in Silver City, Grant County, and New Mexico.
Town of Silver City
Silver City, NM 88062
About the Gross Receipts Tax
New Mexico does not have a sales tax as known in many other states; instead, it has a gross receipts tax. This tax is imposed on persons engaged in business in New Mexico, but in almost every case the person engaged in business passes the tax to the consumer. In that way the gross receipts tax resembles a sales tax.
What is taxable?
Generally speaking, sales and leases of goods and other property, both tangible and intangible, are taxable. Magazines and over-the-counter drugs are taxable. (Prescription drugs are no longer taxable.) Unlike many other states, sales and performances of services are taxable in New Mexico.
What is the gross receipts tax rate and how is it determined?
The gross receipts tax rate varies throughout the state from 5.375% to 8.6875%. The total rate is a combination of rates imposed by:
- The state,
- The counties, and
- The municipalities
The total gross receipts tax is paid to the state. The state keeps its portion and distributes the counties' and municipalities' portions to them. The state's portion of the gross receipts tax, which is also the largest portion, is determined by state law. Changes may occur, usually in July as the result of legislative action. Changes to municipal and county increments also become effective in January and July of every year.