As used in this chapter:
Club.
Any nonprofit group, including an auxiliary or subsidiary group, organized and operated under the laws of this state, with a membership of not less than fifty (50) members who pay membership dues at the rate of not less than five dollars ($5.00) per year and who under the constitution and bylaws of the club have all voting rights and full membership privileges, and which group is owner, lessee or occupant of premises used exclusively for club purposes, and which group the director finds is operated solely for recreation, social, patriotic, political, benevolent, or athletic purposes.
Division.
The alcoholic beverage control division of the regulation and licensing department.
Director.
The director of the division.
Dispenser.
Any person licensed under the provisions of the Liquor Control Act selling, offering for sale or having in his possession with the intent to sell alcoholic beverages by the drink for consumption on the licensed premises and in unbroken packages for consumption and not for resale off the licensed premises.
Governing body.
The mayor and elected municipal council members or commissioners of an incorporated municipality.
Person.
An individual, corporation, firm, partnership, co-partnership, association or legal entity.
Restaurant.
Any establishment having a New Mexico resident as a proprietor or manager which is held out to the public as a place where meals are prepared and served primarily for on-premises consumption to the general public in consideration of payment and which has a dining room, a kitchen, and the employees necessary for preparing, cooking and serving meals; provided that “restaurant” does not include establishments defined in regulations promulgated by the director as serving only hamburgers, sandwiches, salads and other fast foods.
Retailer.
Any person licensed under the provisions of the Liquor Control Act selling, offering for sale or having in his possession with intent to sell any alcoholic beverages in unbroken packages for consumption and not for resale off the licensed premises.
(Ordinance 93-5, sec. 1, adopted 1993; Ordinance 97-26, sec. 1, adopted 1997)
A. 
Pursuant to the provisions of section 7-24-1, New Mexico Statutes Annotated, 1978, on or after the effective date hereof, every person who has been issued a liquor license from the regulation and licensing department to operate within the town as a retailer, dispenser, canopy licensee, restaurant licensee or club licensee shall be required to pay to the town a tax as set forth in the fee schedule in appendix A of this code.
B. 
Pursuant to section 60-6A-16, New Mexico Statutes Annotated, 1978, on or after the effective date hereof, the amount of such tax shall be prorated for new licenses as follows:
1. 
License fees for new licenses issued after the beginning of the license year shall be prorated.
2. 
Dispenser, retailer, restaurant, club and public service license fees shall be prorated as follows:
a. 
Licenses issued in the first quarter of the license year for each license type shall be subject to the full amount of the annual license fee;
b. 
Licenses issued in the second quarter of the license year for each license type shall be subject to three-fourths (3/4) of the annual license fee;
c. 
Licenses issued in the third quarter of the license year for each license type shall be subject to one-half (1/2) of the annual license fee; and
d. 
Licenses issued in the fourth quarter of the license year for each license type shall be subject to one-fourth (1/4) of the annual license fee.
The town will issue each licensee who has paid the tax due a certificate of payment of municipal liquor license tax.
C. 
Pursuant to section 60-6B-5, New Mexico Statutes Annotated, 1978, on or after the effective date hereof, expiration and renewal of licenses shall be provided as follows:
1. 
The license year for dispenser, retailer and canopy licenses shall end on June 30 of each year. All dispenser, retailer and canopy licenses shall expire on June 30 unless renewed.
2. 
The license year for restaurant, club, wholesaler and manufacturer licenses shall end on October 31 of each year. All restaurant, club, wholesaler and manufacturer licenses shall expire on October 31 unless renewed.
3. 
All licenses not provided for in subsections C.1 and C.2 of this section, except nonresident licenses and common carrier registrations, shall expire on February 28 of each year.
D. 
The revocation or suspension of any retailer, dispenser or club license shall not entitle the licensee to the refund of any portion of any municipal license tax which such licensee has paid or relieve such licensee of the obligation for the payment of any deferred installment thereof.
E. 
Persons granted a special dispenser’s permit, under the provisions of section 60-6A-12, New Mexico Statutes Annotated, 1978, shall pay to the municipality a fee as set forth in the fee schedule in appendix A of this code. This section shall become effective as provided by law.
(Ordinance 16-14 adopted 2016; Ordinance adopting 2023 Code
Failure of any person holding a retailer, dispenser, canopy, club or restaurant license tax on the date(s) and in the manner imposed by this chapter shall be subject to appropriate action by the governing body of the municipality of Taos, as provided by section 7-24-3, New Mexico Statutes Annotated, 1978, relating to the closing of establishments.
(Ordinance 93-5, sec. 4, adopted 1993; Ordinance 97-26, sec. 4, adopted 1997)
Any person violating any of the provisions of this chapter shall be subject to punishment by a fine not to exceed five hundred dollars ($500.00) or by imprisonment in jail not to exceed ninety (90) days, or by both such fine and imprisonment.
(Ordinance 93-5, sec. 3, adopted 1993; Ordinance 97-26, sec. 3, adopted 1997)