ARTICLE IBusiness Registration Fee (§ 154-1 — § 154-12)
§ 154-2Presumption of liability.
§ 154-3Fee imposed; amount.
§ 154-6Payment; application; renewal.
§ 154-7Multiple business locations.
§ 154-8Compliance with other laws required.
§ 154-12Payment of prior delinquent fees.
This article may be cited as the "Business Registration Fee Ordinance."
It is presumed that all businesses and occupations within the County area are subject to the business registration fee, unless specifically exempt from such fee under the provisions of this article or applicable state law.
There is hereby imposed a business registration fee on all persons doing business within the County, but outside the boundaries of any incorporated municipality. Such business registration fee shall be as set forth in Chapter 179, Fees and Permits, and may be prorated for businesses conducted for a portion of the year.
As used in this article, the following terms shall have the meanings indicated:
- The Board of County Commissioners of Doña Ana County.
- The County of Doña Ana, New Mexico.
- ENGAGING IN BUSINESS
- Carrying on or causing to be carried on any trade with the purpose of direct or indirect benefit.
- Any individual, estate, trust, receiver, cooperative association, club, corporation, company, firm, partnership, joint venture, syndicate or other entity, including any gas, water or electric utility not owned by the United States government, the state or any other political subdivision.
Only those businesses which are exempt from a business registration fee by state law are exempt from payment of this business registration fee.
Prior to engaging in business and receiving a business registration fee certificate, any person proposing to engage in business shall pay to the County the business registration fee for the calendar year. This fee may be prorated for businesses conducted for a portion of the year. Upon payment of the fee to the County, a receipt will be issued which will allow the person to engage in business until such time as the County Clerk issues the proper certificate of registration.
Prior to March 16 of each year, any person engaging in a business within the County shall apply for the renewal of the business registration fee certificate with the County Clerk.
Any person filing an application for issuance or renewal of any business registration fee certificate shall include on the application the person's current Revenue Division Taxpayer Identification Number as evidence of application for a current Revenue Division Taxpayer Identification Number from the New Mexico Taxation and Revenue Department. The application shall also contain the name, address, and type of business.
The County shall not issue or renew a business registration fee certificate authorizing the conduct of a business to any person who has not furnished to the County the information required in this section.
For the purpose of determining the fee imposed by this article, a person shall pay a fee on each of his business locations within the County, but outside the boundaries of any incorporated municipality.
No action taken under the provisions of this article shall be construed as authorizing either the conduct or continuance of any business in an unlawful manner or in an unlawful location.
Any business conducted in violation of this article shall be declared delinquent and the County may initiate any appropriate action to:
Prevent the conduct of the business;
Restrain, correct or abate the violation;
Prevent the occupancy of the building, structure or land on which the business is located;
Take any other action permitted by the laws of the State of New Mexico.
The prosecution and punishment of any person for a violation shall not excuse or exempt such person from the payment of any fee due or unpaid at the time of such conviction, and nothing herein shall prevent a prosecution for any violation of the provisions of this article. All remedies prescribed or liens created hereunder or under the provisions of the laws of New Mexico for collection and enforcement of the business registration fee shall be cumulative, and the use of one of more remedies by the County shall not bar the use of any other remedy for the purpose of enforcing the provisions of this article or any liens created by the laws of New Mexico.
No business registration fee certificate shall be issued until the person, firm, or corporation applying for such certificate paid all prior fees due the County, plus penalties.