§ 111.02 IMPOSITION OF LIQUOR LICENSE TAX.
   (A)   Pursuant to the provisions of NMSA §§ 57-24-1 et seq., no person shall operate a business as a retailer, restaurant, dispenser or club that dispenses or sells alcoholic beverages, beer or wine without first having been issued a state license and having paid the municipal license tax. The tax is due upon issuance of the license and, thereafter, must be renewed annually and must be paid before July 1 of each year.
   (B)   The tax rate shall be:
 
Type of License
Tax Amount
Club license
$250
Dispenser’s license
$250
Restaurant license
$250
Retailer’s license
$250
 
   (C)   Persons granted a special dispenser’s permit, under the provisions of NMSA § 60-6A-12, shall pay to the municipality a fee of $10 per day for each day the permittee dispenses alcoholic beverages.
(Ord. 2010-002, passed 8-18-2010) Penalty, see § 111.99