[HISTORY: Adopted by the Town Council of the Town of Tatum as Ch. 12 of the 1984 Code; amended in its entirety 6-13-1988. Subsequent amendments noted where applicable.]
There is imposed on each place of business conducted in this municipality a business registration fee of $35. The fee is imposed pursuant to NMSA § 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 businesses conducted for a portion of the year.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
No business registration fee shall be imposed on any business which is licensed pursuant to NMSA § 3-38-1.
Any person proposing to engage in business within the municipal limits of the Town of Tatum shall apply for and pay a business registration fee for each outlet, branch or location within the municipal limits of Town of Tatum prior to engaging in business, unless such person is exempt from the business registration fee under § 114-2 of this chapter.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
Prior to January 31 of each year, any person with a place of business in the Town of Tatum and subject to this chapter shall apply for renewal of business registration with the municipal Clerk.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
Any person filing an application for issuance or renewal of any business registration shall include in the application his/her current Revenue Division taxpayer identification number or evidence of application for a current Revenue Division taxpayer identification number.
Any person who violates this chapter or who fails to comply with any of its requirements shall be subject to a penalty of $10 per year.