- A. Prior to engaging in any business, any person proposing to engage in a business, except for a child care facility, 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 the applicant's current taxation and revenue department taxpayer identification number or evidence of application for a current taxation and revenue department 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.
- D. As used in this section, "child care facility" includes a licensed child care center, registered child care home, licensed family child care home or licensed group child care home as defined in Section 9-29-2 NMSA 1978.
History: 1978 Comp., § 3-38-4, enacted by Laws 1981, ch. 37, § 4; 1993, ch. 196, § 2; 2026, ch. 62, § 3.
ANNOTATIONS
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 — Laws 1981, ch. 37, § 4, repealed former 3-38-4 NMSA 1978, relating to proration of license fee or occupation tax, and enacted a new section.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 2026 amendment, effective July 1, 2026, excluded child care facilities from the scope of the section, and defined "child care facility" as used in this section; in Subsection A, after "engage in a business" added "except for a child care facility"; and added Subsection D.
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.