For the purpose of this chapter, the following definitions shall
apply unless the context clearly indicates or requires a different
meaning.
ENGAGING IN BUSINESS
Persons operating, conducting, doing, carrying on, causing
to be carried on, or pursuing any business, profession, occupation,
trade, pursuit or activity for the purpose of profit and who are required
to obtain a New Mexico taxpayer identification number.
PERSON
Any individual, estate, trust, receiver, cooperative association,
club, corporation, company, firm, partnership, joint venture, syndicate
or other entity engaging in a business, profession, occupation, trade,
pursuit or commercial activity.
PLACE OF BUSINESS
The premises within the City, whether it be a personal residence,
main business location or an outlet, branch or other location thereof,
temporary or otherwise, where a person is engaging in business. In
the event there is no location, but the business is transacted or
the service provided in the location of the buyer, then the general
sales area within the City shall be considered a place of business.
Unless a construction contractor has at least one permanent location
within the City, place of business includes a construction site, located
in the City.
SEPARATE BUSINESS
A business located or conducted at the same address as another
registered business, whether or not owned by the same person, that
is additional to and different from the other registered business.
A business will be considered a separate business if it has a different
name and it is not so related to the other business as to be a component
part of the other business.