It is hereby declared that the regulation of a business not
otherwise exempt by law is conducive to the promotion of the health
and general welfare of the City of Socorro.
As used in this chapter, the following terms shall have the
meanings indicated:
ENGAGING IN BUSINESS
The carrying on of any business that requires a person to
have a state gross receipts tax identification number, but shall not
include:
A.
A person who is a sanctioned and registered athletic official
who officiates for any association or organization which regulates
any public school activity and whose rules and regulations are approved
by the State Board of Education.
B.
A person who has a gross receipts tax identification number
but owes no gross receipts tax.
PERSON
Any person, firm, corporation, partnership, association,
company, or organization or any kind or nature engaged in the conduct
of trade, profession or business pursuit within the City.
There is hereby imposed a business registration fee on all persons
engaging in business within the City. Such business registration fee
shall be $25 per annum per business location, except for nonprofit
corporations. Nonprofit corporations shall pay a business registration
fee of $20 per annum. Business registration fees shall not be prorated.
Only those businesses which are exempt by state law are exempt
from payment of this business registration fee. Also exempt are persons
doing business at the local farmer's market.
It is presumed that all businesses and occupations within the
City are subject to the business registration fee, unless specifically
exempt under the provisions of this chapter.
Prior to engaging in business and receiving a business registration
fee certificate, any person proposing to engage in business shall
pay to the City the required business registration fee for the calendar
year, with a maximum penalty of $10 per annum for delinquent payments.
This fee will not be prorated. Upon payment of the fee to the City,
a receipt will be issued which will allow the person to engage in
business until such time as the City Clerk issues the proper certificate
of registration.
For the purpose of determining the fee imposed by this chapter,
a registration fee shall be imposed on each place of business conducted
by the same person.
No action taken under the provisions of this chapter shall be
construed as authorizing either the conduct or continuance of any
business in an unlawful manner or in an unlawful location.
Any person failing to file an application for a business registration
fee certificate within five days of March 31 of any calendar year
is declared to be delinquent and a penalty of 15% of the amount of
the registration fee is hereby imposed upon such delinquent person
for each month of delinquency or fraction thereof during which such
delinquency continues.
Any person filing an application for issuance or renewal of
any business registration shall include on the application his current
Revenue Division taxpayer identification number or evidence of application
for a current Revenue Division taxpayer identification number.
The conviction 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 in this section
shall prevent a criminal prosecution for any violation of the provisions
of this chapter. All remedies prescribed or liens created hereunder
or under the provisions of any state laws for collection and enforcement
of the business registration fee shall be cumulative and the use of
one or more remedies by the City shall not bar the use of any other
remedy for the purpose of enforcing the provisions of this chapter
or any liens created by any state laws. The fee fixed by this chapter
shall be a lien in favor of the City upon the personal property of
the person used in connection with such person's business from
the time such fee is fixed, and such lien shall be imposed, collected,
enforced and paid as provided by any state laws relating to the business
registration fee liens.