Licenses and Taxes

  1. Law
  2. New Mexico Statutes
  3. Municipalities
  4. Licenses and Taxes

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Section
3-38-1

Licensing; business activities.

Section
3-38-2

Denial or revocation of license; hearing.

Section
3-38-3

Authorization for business registration fee.

Section
3-38-4

Business licensing; business registration; application to do business; issuance of license or registration; proration of license fee; renewal of registration; staggered periods for business registration.

Section
3-38-5

Collection; enforcement.

Section
3-38-6

Lien for license; priority; payment from proceeds of judicial sale; certificate of liens.

Sections
3-38-7 to 3-38-10

Repealed.

Section
3-38-11

Recompiled.

Section
3-38-12

Repealed.

Section
3-38-13

Short title.

Section
3-38-14

Definitions.

Section
3-38-15

Authorization of tax; limitations on use of proceeds.

Section
3-38-16

Exemptions.

Section
3-38-17

Collection of taxes.

Section
3-38-17.1

Audit of vendors.

Section
3-38-17.2

Financial reporting.

Section
3-38-17.3

Enforcement.

Section
3-38-18

Collection of delinquencies.

Section
3-38-18.1

Lien for occupancy tax; payment; certificate of liens.

Section
3-38-19

Penalties.

Section
3-38-20

Ordinance requirements.

Section
3-38-21

Eligible uses of tax proceeds.

Section
3-38-21.1

Contracting for services.

Section
3-38-22

Advisory boards created; duties.

Section
3-38-23

Revenue bonds.

Section
3-38-24

Refunding bonds.

Section
3-38-25

Maintaining revenue dedication.