1. A. In addition to the licensing authority contained in Section 3-38-1 NMSA 1978, a municipality shall, by ordinance, charge a business registration fee on each place of business conducted within a municipality that is not licensed by the municipality under Section 3-38-1 NMSA 1978. The business registration fee shall not be more than thirty-five dollars ($35.00) a year and may be prorated for businesses conducted for a portion of the year.

2. B. Notwithstanding the provisions of this section and Section 3-38-1 NMSA 1978:

   1. (1) no license fee or 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; and
   2. (2) a municipality may exempt from the business regulation fee imposed by the municipality any part-time artist whose income from sales of his artwork in the prior taxable year did not exceed one thousand dollars ($1,000).

History: 1978 Comp., § 3-38-3, enacted by Laws 1981, ch. 37, § 3; 1987, ch. 84, § 1; 1988, ch. 36, § 1; 1993, ch. 196, § 1.

ANNOTATIONS

Repeals and reenactments. — Laws 1981, ch. 37, § 3, repealed former 3-38-3 NMSA 1978, relating to imposition of an occupation tax, and enacted a new 3-38-3 NMSA 1978.

The 1993 amendment, effective June 18, 1993, deleted "not" preceding "be prorated" in the second sentence of Subsection A, designated part of the existing provisions of Subsection B as Paragraph (1) thereof, added Paragraph 2 of Subsection B, and made minor stylistic changes.

The 1988 amendment, effective May 18, 1988, raised the business registration fee maximum amount to $35.00.

The 1987 amendment, effective March 20, 1987, designated the former provisions of this section as Subsection A and added Subsection B.

Imposition of occupation tax. — For construction of this section prior to 1981 repeal and reenactment, see 1953 Op. Att'y Gen. No. 53-5836; 1958 Op. Att'y Gen. No. 58-12; 1959 Op. Att'y Gen. No. 59-104; 1962 Op. Att'y Gen. No. 62-81; 1967 Op. Att'y Gen. No. 67-143; 1968 Op. Att'y Gen. No. 68-50; 1969 Op. Att'y Gen. No. 69-72; 1970 Op. Att'y Gen. No. 70-19.

Law reviews. — For annual survey of New Mexico law relating to tax, see 13 N.M.L. Rev. 459 (1983).

Am. Jur. 2d, A.L.R. and C.J.S. references. — 51 Am. Jur. 2d Licenses and Permits §§ 113 to 118; 58 Am. Jur. 2d Occupations, Trades, and Professions §§ 2, 10.

Validity of statute or municipal ordinance which provides generally that occupations and businesses for which no specific license tax has been imposed shall be subject to a license tax of a specified amount or rate, 134 A.L.R. 841.

53 C.J.S. Licenses §§ 10, 11, 64 to 66.