(A) City License Tax. Pursuant to the provisions of NMSA § 7-24-1, an annual license tax is imposed upon any person holding a state license under the provisions of the New Mexico Liquor Control Act.
(B) Rates. The tax rates shall be:
Type of License | Tax Amount |
Retailer's License | $250 |
Dispenser's License | $250 |
Club License | $250 |
Restaurant License | $250 |
Canopy License | $250 |
(C) Special dispenser’s permits; fees. Regulation of alcoholic beverage service at public celebrations and catered events is authorized by NMSA § 60-6A-12.
(1) Public celebration. Any person holding a City of Elephant Butte dispenser's license and a State of New Mexico special dispenser's permit may dispense alcoholic beverages at a public celebration upon applying for and receiving written approval from the city and upon payment to the City of Elephant Butte of $25 per day for each day the permittee dispenses alcoholic beverages.
(2) Catered functions. Any person holding a City of Elephant Butte dispenser's license and a State of New Mexico special dispenser's permit may dispense alcoholic beverages at a function catered by the business upon applying for and receiving written approval from the city and upon payment to the City of Elephant Butte of $25.
(Ord. 11, passed 8-19-1998; Am. Ord. 28, passed 5-19-1999; Am. Ord. 42, passed 8-9-2000; Am. Ord. 45, passed 6-13-2001; Am. Ord. 53, passed 5-8-2002; Am. Ord. 61, passed 6-11-2003; Am. Ord. 72, passed 7-7-2004; Am. Ord. 79, passed 7-27-2005; Am. Ord. 95, passed 10-9-2006; Am. Ord. 103, passed 5-16-2007; Am. Ord. 120, passed 8-5-2009; Am. Ord. 135, passed 9-5-2012; Am. Ord. 138, passed 7-24-2013; Am. Ord. 144, passed 7-23-2014; Am. Ord. 156, passed 9-16-2015)