§ 5.12.050. License tax—Imposed—Amount.

Latest version.

A.

There is imposed an annual license tax upon the privilege of persons holding licenses under the laws of the state of New Mexico to operate within the city as a retailer, dispenser, canopy licensee, restaurant licensee or club licensee in the amount of two hundred fifty dollars.

B.

The tax levied by this section shall be paid on or before July 1st of each year.

C.

The tax shall not be prorated, but shall be paid in the full amount by all persons or entities who operate under state authority within the city at any time during the period from July 1st to June 30th.

D.

No person or entity shall receive a city license until the tax provided for in this chapter has been paid.

(Ord. 1440-93 § 2, 1993: Ord. 1432-93 § 3, 1993).

                    
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