For the purpose of this article, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
ENGAGING IN BUSINESS. Persons operating, conducting, doing, carrying on, causing to be carried on, or pursuing any business, profession, occupation, trade, pursuit or activity for the purpose of profit and who are required to obtain a New Mexico Taxpayer Identification Number.
INITIAL REGISTRATION ADJUSTMENT PERIOD. A 12-month period of time during which the city may prorate the business registration fee by monthly increments for the purpose of developing a staggered system of business registration.
MAYOR. The Mayor or his designated representative.
PERSON. Any individual, male or female, estate, trust, receiver, cooperative association, club, corporation, company, firm, partnership, joint venture, syndicate, or other entity engaging in a business, profession, occupation, trade, pursuit or activity.
PLACE OF BUSINESS. The premises, whether it be a personal residence, main business location or an outlet, branch or other location thereof, temporary or otherwise, to which the public is expressly or impliedly invited for the purpose of transacting of business. In the event there is no such location, but the business is transacted at the location of the buyer, then the general sales area shall be considered a "Place of business". Unless a construction contractor has at least one permanent location within the city, "Place of business" includes a construction site, located therein.
('74 Code, § 10-14-2) (Ord. 53-1981; Am. Ord. 42-1988; Am. Ord. 60-1993)