[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.
