(A) Pursuant to the provisions of NMSA § 7-24-1, 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:
(1) Payment in full by July 1; or
(2) (a) 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.
(b) Licenses issued on or subsequent to October 1 and before January 1 shall be subject to ¾ of the annual license tax.
(c) 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 ¼ of the annual license tax.
(B) The tax rates shall be:
Type of License | Tax Amount |
Retailer’s license | $250 |
Dispenser’s license | $250 |
Special dispenser’s permit | $250 |
Club license | $250 |
Restaurant 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.
(1981 Code, § 26-147) (Ord. 838, passed 5-28-1993) Penalty, see § 114.99