[HISTORY: Adopted by the Board of County Commissioners of Doña Ana County as indicated in article histories. Amendments noted where applicable.]
[Adopted annually by resolution]
There shall be imposed an annual license tax, in the amount of $250, on the privileges of persons, firms or corporations holding state licenses under the provisions of the present existing statutes of this state, and operating within the County of Doña Ana (outside the corporate limits of the City of Las Cruces, outside the corporate limits of the Village of Hatch, outside the corporate limits of the Town of Mesilla, outside the corporate limits of the City of Sunland Park, and outside the corporate limits of the City of Anthony), as retailers, dispensers, or clubs selling alcoholic beverages as defined by NMSA §§ 60-6A-2, 60-6A-3, 60-6A-4 and 60-6A-5.
Said license tax may be paid at the office of the County Clerk, payable to Doña Ana County, in one or two payments: 1/2 due on or before July 30 and the remaining 1/2 due on or before the last day of the calendar year.
Taxes which remain unpaid after the due date shall be considered delinquent and Doña Ana County's remedy for the collection therefor, outlined in NMSA § 7-24-3, shall be initiated by the County Clerk or other authorized County staff on behalf of the Board of County Commissioners.
The revocation, suspension, assignment, or transfer of license shall not entitle the licensee to the refund of any portion of license tax or relieve such licensee of the obligation for payment of any deferred installment thereof as provided in NMSA §§ 7-24-4 and 7-24-5.