[HISTORY: Adopted by the City Council of the City of Las Vegas as indicated in article histories. Amendments noted where applicable.]
Article I Business Registration
Article II Business Licenses and Regulations
[Adopted as Ch. 5, Art. 3, of the 1972 City Code]
[Amended 8-18-1988 by Ord. No. 77-3]
There is imposed on each person or legal entity engaged in a business within the municipal City limits, and for each place of business located within the municipal City limits, a business registration fee of $35 per annum. The fee is imposed pursuant to NMSA 1978, § 3-38-3, as it now exists or is amended and shall be known as the "business registration fee." The business registration fee may not be prorated for business conducted for a portion of the year.
This article shall be effective beginning the calendar year of 1989.
No business registration fee shall be imposed on any business which is licensed under § 160-7 of the Municipal Code pursuant to NMSA 1978, § 3-38-1.
Any person proposing to engage in business within the municipal limits of the City of Las Vegas, after July 1, 1981, shall apply for and pay a business registration fee for each outlet, branch or location within the municipal limits of the City of Las Vegas prior to engaging in business, unless such person is required to obtain a business license fee under § 160-7 of the Municipal Code.
Prior to March 16 of each year, any person with a place of business in the City of Las Vegas and subject to this article shall apply for renewal of business registration with the Municipal Clerk.
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 a current revenue division taxpayer identification number.
Any person found guilty of violating the provisions of this article may be sentenced or fined, or both, up to the maximum amount permitted by state law for petty misdemeanors, such amount to be set by the Magistrate Judge, in his/her sound discretion, but not to exceed the amount established under the maximum fine for a petty misdemeanor as set forth in NMSA 1978 Compilation, § 31-19-1. Each day this article is violated shall constitute a separate offense.
[Adopted as Ch. 5, Art. 4, of the 1972 City Code; amended in its entirety 4-16-1987 by Ord. No. 75-51]
All persons, firms, corporations or associations of any character engaged in any of the various pursuits, businesses and occupations within the municipal City limits and hereinafter mentioned shall, before commencing business, and annually thereafter, before the 15th day of March, secure a license from the municipality under the procedures hereinafter set forth, and shall pay at the rate set herein in connection with each pursuit, business or occupation. In the event that any license fee due hereunder shall not be paid by the 15th day of March, a penalty in the amount of 10% of the license fee due shall be added for late filing; provided, however, that such penalty shall not be added if such license fee is not then due and payable. Separate license fees may be imposed upon each place of business conducted by the same person, firm, association or corporation.
The following pursuits, businesses or occupations are hereby required to be licensed and the fees set forth to be paid to the municipality.
Except as otherwise indicated, amusement shows, cattle shows, horse shows, automobile shows, dog shows, fairs and amusements generally and of which charge an admission will be charged a fee at the rate of $35 for the first day, $10 a day thereafter, provided that if any such location should require cleaning after the conclusion thereof, a deposit of $200 shall be made with the municipality to be refunded if the City Manager or his authorized representative certifies that such temporary location has been satisfactorily cleaned of refuse and debris resulting from such performance.
Itinerant or traveling shows, circuses, carnivals, wrestling or boxing exhibitions, operatic and theatrical or other events of public interest are subject to the requirements as set forth in § 450-30, Temporary uses; public events; sidewalk sales; permit requirements, of the Zoning Chapter.
Peddlers and itinerant vendors of all kinds (as defined in Chapter 319, Peddling and Soliciting, of the Code of the City of Las Vegas): $35, provided they shall not sell their wares from any street or public property, and shall be a permanent location on private property in the proper zone with the owners permission. No license will be required for above pursuits if they operate within a flea market registered to do business in the City of Las Vegas.
Fortune tellers, clairvoyants, palmists, and similar trades, whether the same be a principal business or pursuit, or incidental to another at the rate of $35 per year.
[Amended 7-14-1999 by Ord. No. 98-26]
Gamerooms, which includes any place with pinball machines, pool tables, electronic amusement devices, or other coin-operated music devices, at a rate of $25 for one machine, $50 for two through four machines, and $200 per year for five or more machines.
Public dance halls, at the rate of $60 per year; provided, however, if in the opinion of the Chief of Police, an officer or officers shall be necessary to police the conduct of the patrons of such public dance halls during the period of such operation, then the expense of such officers shall be paid by the licensee.
Skating rinks: $60 per year.
It shall be the duty of all persons, prior to engaging in any business described in § 160-8 herein, to obtain an application therefor from the City Manager or his/her designee.
The application shall contain information concerning the name of the person, firm, corporation or association undertaking the business, a complete address, both in the municipality and elsewhere, of such person, firm, corporation or association, together with a description of the nature of the business to be conducted, which application shall also show compliance with all other ordinances of the municipality, and return said application with all information and payment of the fee imposed in § 160-8 herein.
It shall be the duty of the City Manager or his/her designee to provide appropriate receipts, and such receipt shall serve as the license.
No license permit shall be issued hereunder unless the applicant for the license shall furnish to the City Manager or his/her designee a current New Mexico taxpayer identification number.
No license shall be issued without a properly completed application as hereinbefore set forth, and without compliance with § 319-4 of this Code, where applicable. Any license issued may be revoked upon a finding by the City Manager of the municipality that it is the public interest that the license be revoked or refused.
If pursuant to § 160-13, the City Manager refuses to issue licenses when he/she may deem it in the best interest of the public, any person aggrieved by the decision of the City Manager may, within 10 days of the decision, appeal in writing to the governing body of the municipality, stating the specific reasons such action should be modified or reversed. The governing body shall, within 30 days from receipt of such appeal, set a time and date for the appeal to be heard. The governing body may appoint a hearing officer to conduct a public hearing and to recommend findings of fact to the governing body. If upon such hearing before the governing body of the municipality or upon receipt of findings from the hearing officer, a majority of the council present and voting be of the opinion that such decision is in the best interest of the public, the decision shall be affirmed, otherwise a license shall be issued.
Failure to file a notice of appeal to the governing body in the manner and within the time specified in this section shall operate as a waiver of the right to appeal, and the decision of the City Manager shall become final.
If any person, firm, agent or corporation shall file a materially false statement of the nature of the business to be conducted or of the interested parties therein, where required thereunder, or as to any other inquiry upon the application, as hereinbefore required, the City Manager on ascertaining such fact, may immediately revoke such license.
The City Manager or his/her designee is hereby directed and authorized to make periodic inspections of all businesses licensed hereunder, to determine whether all laws of the State of New Mexico and the ordinances of the municipality are being observed.
It is recognized by the governing body of the municipality that certain business affect the health, safety and general welfare of the citizens more than others, and that certain businesses require supervision by the municipal authorities to larger degree than others; that businesses tending to attract crowds or children are among these; that businesses operated temporarily or for short periods of time by persons not permanent residents of the municipality more frequently result in complaints to the municipal authorities, which complaints must be investigated; and that vending machines and other coin-operated devices, being operated without human sales personnel, require additional supervision because of the temptation to theft presented thereby.
It is hereby declared that the licensing and regulation of the businesses herein concerned is conducive to the health and general welfare of the citizens of the municipality.
The governing body of the municipality may at any time adopt a separate ordinance declaring and fixing the requirement of a license upon any business or occupation, and also fixing the amount of the license or licenses to be charged when the public's health or welfare so require.
Licenses issued under this article shall not be transferable without the consent of the City Manager and shall be transferable in any event unless the stock merchandise covered thereby shall remain intact and in the same location within the municipality.
No license fees paid hereunder shall be refunded, and a license fee may not be prorated for business conducted for a portion of a year.
The license fee herein provided for shall be collected by the City Manager of his/her designee, and shall be paid to that officer by each person, firm, or corporation owing such license fee, and before engaging in any business subject to such license fee.
The license fee fixed as hereinbefore provided shall be and constitute a lien in favor of the municipality upon the personal property of the person, firm, corporation or business used in connection with said business from the time that such license fee is fixed. Such lien shall have priority over any lien or encumbrance whatsoever, except the lien of state and county taxes, and may be enforced in the manner provided by law.
Any business in violation of these provisions may be sent a notice of violation, by certified mail, which shall specifically state that the business registration fee or license fee provisions are being violated, and the fee plus a ten-percent penalty must be paid within 10 days, or the municipality will order the business to discontinue operation until all fees are paid.
If the fees are not paid within the specified time, the City will issue a cease and desist order stating the business cannot operate until the past due fees and penalties are paid.
If the cease and desist order is not obeyed, the municipality may institute proceedings in District Court, asking the Court to prevent the conduct of business or prevent the occupancy of the building, structure or land on which the business is located until the past due fees and any penalties are paid.
In the event of any civil suit for collection of any license fee past due, the municipality shall be entitled to recover the fee, with interest and costs, and reasonable attorneys' fees, to be fixed by the Court trying the case.
The lien herein provided for may be foreclosed either by a suit in the District Court in the manner as chattel mortgages are foreclosed, or the City Clerk may, under his/her hand and seal of the municipality, issue a distraint warrant against one or more persons who are delinquent in the payment of such fees. Such warrant shall be directed to the Chief of Police of the municipality, and shall order him to seize and sell such property of such persons in an amount sufficient to pay the delinquent license fee. Such warrant, when issued, shall be delivered to the Chief of Police of the municipality who shall execute the same within five days of its receipt by him by seizing the personal property used in the business of such person named therein in such a amount that the proceeds of the sale thereof shall be sufficient to pay such license fee as may be named in said warrant, together with all cost of levy, seizure, preservation of the property, and sale, unless the seizure preservation of the property, and sale, unless the person whose property is to be seized shall pay the sums named in said warrant and all expenses and costs incurred before the time of sale. Property seized under such distraint warrant shall be sold at public auction to the highest and best bidder for cash, after advertising the time and place for such sale, the property to be sold and the amount to be realized from said sale in six conspicuous places in the municipality for a period of 10 days before said license fee shall be paid, together with the cost of levying said warrant, preserving the property, advertising and conducting the said sale, and the surplus, if any, shall be paid over to the person, firm, corporation or business owing such license fee.
Any person found guilty of violating the provisions of this article may be fined up to $300 and/or sentenced to 90 days in jail. Each day this article is violated shall constitute a separate offense.