(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