Sec. 8-19. Business registration fee
(a) All persons proposing to engage in business within the unincorporated areas of the county shall apply for and pay a business registration fee for each outlet, branch or location within the county limits prior to engaging in business, unless exempted.
(b) Any person filing an application for issuance or renewal of any business registration shall include in the application his current revenue division taxpayer identification number or evidence of application for current revenue division taxpayer identification number.
(c) There is imposed on each place of business located within the unincorporated areas of the county an annual business registration fee of $35.00 for each calendar year. The fee is imposed pursuant to NMSA 1978, § 3-38-3 and shall be known as the “business registration fee.”
(d) There shall be imposed upon each delinquent registration fee a late fee in the amount of $10.00 if a new business does not pay the registration fee before it commences business or the annual renewal fee on the date such renewal fee is due. Each person shall pay a business registration fee on a yearly basis one year after the date of commencing business and yearly on that date each year thereafter that such individual continues to operate a business in the unincorporated areas of the county.
(e) Business owners in the unincorporated areas of the county whose businesses are still in operation and have not renewed their business registration when due may be cited in magistrate court.
(f) A violation of this section may be enforced by appropriate legal or administrative action brought to prevent the conduct of business, restraining, correcting or abating the violation of this article or to prevent the occupancy of a building, structure or land on which the business is located, or to withhold the issuance of permits or inspections as appropriate. In addition to any civil remedies, violation of this section may be enforced as a criminal action in magistrate court.
(g) Notwithstanding the provisions of this section, no business registration fee shall be imposed on any sanctioned and registered athletic official who officiates for any association or organization which regulates any public school activity and whose rules and regulations are approved by the state board of education. Additionally, any part-time artist whose income from sale of his artwork in the prior taxable year did not exceed $1,000.00 is exempt from the business registration fee.
(h) Business registrations shall be issued by the office of the county clerk, which shall administer all requirements of this section.
(Ord. No. 01-12-6.9A, art. I, 12-6-2001)