(A) Definitions. For the purpose of this section, the following definitions shall apply unless the context indicates or requires a different meaning.
CLUB. Any nonprofit group, including an auxiliary or subsidiary group, organized and operated under the laws of the state, with a membership of not less than 50 members who pay membership dues at the rate of not less than $5 per year, and who under the constitution and by-laws of the club, have all voting rights and full membership privileges, and which group is the owner, lessee or occupant of premises used exclusively for club purposes and which group the director finds is operated solely for recreation, social, patriotic, political, benevolent or athletic purposes.
DEPARTMENT. The Department of Alcoholic Beverage Control.
DIRECTOR. The Director of the Department.
DISPENSER. Any person licensed under the provisions of the Liquor Control Act being NMSA §§ 60-3A-1 et seq., selling, offering for sale or having in his or her possession with the intent to sell alcoholic beverages by the drink for consumption on the licensed premises and in unbroken packages for consumption and not for resale off the licensed premises.
GOVERNING BODY. The Mayor and elected municipal Board members or Commissioners of an incorporated municipality.
PERSON. An individual, corporation, firm, partnership, co-partnership, association or legal entity.
RESTAURANT. Any establishment having a New Mexico resident as a proprietor or manager which is held out to the public as a place where meals are prepared and served primarily for on- premises consumption to the general public in consideration of payment and which has a dining room, a kitchen, and the employees necessary for preparing, cooking and serving meals; provided that RESTAURANT does not include establishments defined in regulations promulgated by the Director as serving only hamburgers, sandwiches, salads and other fast foods.
RETAILER. Any person licensed under the provisions of the Liquor Control Act being NMSA §§ 60-3A-1 et seq., selling, offering for sale or having in his or her possession with intent to sell any alcoholic beverages in unbroken packages for consumption and not for resale off the licensed premises.
(B) Imposition of liquor license tax.
(1) Pursuant to the provisions of NMSA § 7-24-11, on or after the effective date of this section, no person who has been issued a state license from the Department shall be given possession of the license by the municipality until the person has paid the municipal license tax as follows:
(a) Payment in full by July 1; and
(b) The license tax shall be prorated so that licenses issued prior to October 1 of any year shall be subject to the full amount of the annual license tax. Licenses issued on or subsequent to October 1 and before January 1, shall be subject to 3/4 of the annual license tax. Licenses issued on or subsequent to January 1 and prior to April 1 of a year shall be subject to ½ of the annual license tax. Licenses issued on or subsequent to April 1 shall be subject to 1/4 of the annual license tax.
(2) The tax rates shall be:
Type of License | Tax Amount |
Retailer’s license | $250 |
Dispenser’s license | $250 |
Special dispenser’s permit | $10 |
Club license | $250 |
Restaurant license | $250 |
(3) 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.
(C) Failure to pay tax. Failure of any person holding a retailer’s, dispenser’s, canopy, club or restaurant license tax on the date(s) and in the manner imposed by this section, shall be subject to appropriate action by the governing body of the municipality of the Town of Clayton, as provided by NMSA § 7-24-3, relating to the closing of establishments.
(Ord. 584, passed 5-24-1993)