2019 New Mexico Statutes
Chapter 3 - Municipalities
Article 38 - Licenses and Taxes
Section 3-38-4 - Business licensing; business registration; application to do business; issuance of license or registration; proration of license fee; renewal of registration; staggered periods for business registration.

A. Prior to engaging in any business, any person proposing to engage in a business shall pay to the municipality any applicable business registration fee or any applicable business license fee. A municipality may provide by ordinance for the prorating of the business license fee and the issuing of a business license for the remainder of the calendar year in which the business is to be operated.

B. Each year, any person engaging in a business within a municipality shall apply for the renewal of any applicable business license as authorized in Section 3-38-1 NMSA 1978 or any applicable business registration as authorized in Section 3-38-3 NMSA 1978 with the municipal clerk. A municipality may provide by ordinance for a staggered system of business registration.

C. Any person filing an application for issuance or renewal of any business license as authorized in Section 3-38-1 NMSA 1978 or any business registration as authorized in Section 3-38-3 NMSA 1978 shall include on the application his current revenue division taxpayer identification number or evidence of application for a current revenue division taxpayer identification number. No municipality shall issue or renew a business license or a business registration authorizing the conduct of a business to any person who has not furnished to the municipality the information required in this section.

History: 1978 Comp., § 3-38-4, enacted by Laws 1981, ch. 37, § 4; 1993, ch. 196, § 2.

Repeals and reenactments. — Laws 1981, ch. 37, § 4, repealed former 3-38-4 NMSA 1978, relating to proration of license fee or occupation tax, and enacted a new section.

Cross references. — For state business licenses, see Chapter 60 NMSA 1978.

The 1993 amendment, effective June 18, 1993, added "renewal of registration; staggered periods for business registration" in the section heading, deleted "Prior to March 16 of" at the beginning of the first sentence in Subsection B and added the second sentence in Subsection B.

Am. Jur. 2d, A.L.R. and C.J.S. references. — 51 Am. Jur. 2d Licenses and Permits §§ 138, 139.

53 C.J.S. Licenses §§ 31, 37, 41, 43, 47.