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A. There is imposed on any person engaging in the business in the city for the privilege of engaging in business in this municipality an excise tax equal to one-eighth of one percent of the gross receipts reported or required to be reported by the person pursuant to the New Mexico Gross Receipts and Compensating Tax Act as it now exists or as it may be amended. The tax imposed under this section is pursuant to the Municipal Infrastructure Gross Receipts Tax Act as it now exists or as it may be amended and shall be known as the "municipal infrastructure gross receipts tax."
B. General Provisions. This section hereby adopts by reference all definitions, exemptions and deductions contained in the Gross Receipts and Compensating Tax Act as it now exists or as it may be amended.
C. Specific Exemptions. No municipal infrastructure gross receipts tax shall be imposed on the gross receipts arising from:
1. The transmission of messages by wire or other means from one point within the municipality to another point outside the municipality;
2. Transporting persons or property for hire by railroad, motor vehicle, air transportation or any other means from one point within the municipality to another point outside the municipality; or
3. A business located outside the boundaries of a municipality on land owned by that municipality for which a gross receipts tax distribution is made pursuant to subsection C of Section 7-1-6.4 NMSA 1978.
D. Dedication. Revenue from the municipal infrastructure gross receipts tax will be used for the following purpose(s) general fund use. (Ord. 366 §§ 1-4, 1992)
The licensing or regulation of a business not otherwise exempt by law is conducive to the promotion of health and general welfare of the community and there is imposed a license fee. The license fee shall bear a reasonable relation to the regulation of the business. (Ord. 308 (part), 1981: prior code § 19-1-5)
A. Any person filing an application for licenses authorized in this chapter or for business registration shall provide that information required on the appropriate applications as provided by the municipal clerk.
B. The city shall not issue a license to, or accept a business application from, any person who does not furnish to the municipality the information required. (Ord. 308 (part), 1981: prior code § 19-1-7)
A. For the purpose of regulation, and when deemed in the public interest, the governing body may refuse to grant a license, but no license shall be refused until the person seeking the license has been given the opportunity of a hearing by the governing body. After such a hearing the majority of the governing body at the hearing may still refuse to grant the license.
B. Whenever a person is guilty of violating an ordinance relating to the granting of license, or, in the judgment of the governing body the public welfare requires a license to be revoked, the governing body may revoke the license. (Ord. 308 (part), 1981: prior code § 19-1-6*)
* Editor's Note: Ordinance 308 added two sections numbered 19-1-6.
The city clerk shall keep a register in which he shall enter the date of each license issued, the date of the expiration of the license, name of the person to whom such license has been issued and the amount of the fee paid therefor. It shall be the duty of the city clerk to also issue, sign and deliver to the person paying the fee for the license an appropriate receipt and a license, showing the date of such license, to whom issued, the date of expiration thereof, the purpose or occupation for which the license was issued and the amount paid as the license fee. Licenses shall be numbered consecutively from number one and shall not be transferable. (Ord. 308 (part), 1981: prior code § 19-1-11)
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