[HISTORY: Adopted by the Board of County Commissioners of
Doña Ana County as indicated in article histories. Amendments
noted where applicable.]
[Adopted 4-25-1989 by Ord. No. 63-89]
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.
[Amended 9-27-2011 by Ord. No. 235-2011]
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.
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.
A.
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.
[Amended 9-27-2011 by Ord. No. 235-2011]
B.
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.
C.
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.
D.
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.
[Amended 9-27-2011 by Ord. No. 235-2011]
Any business conducted in violation of this
article shall be declared delinquent and the County may initiate any
appropriate action to:
A.
Prevent the conduct of the business;
B.
Restrain, correct or abate the violation;
C.
Prevent the occupancy of the building, structure or
land on which the business is located;
D.
Charge a late fee as set forth in Chapter 179, Fees and Permits; or
[Amended 9-27-2011 by Ord. No. 235-2011]
E.
Take any other action permitted by the laws of the
State of New Mexico.
[Amended 9-27-2011 by Ord. No. 235-2011]
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.
