New Mexico Statutes 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
A. Prior to engaging in any business, any person proposing to engage in a business shall pay to the municipality any applicable business registration fee or any applicable business license fee. A municipality may provide by ordinance for the prorating of the business license fee and the issuing of a business license for the remainder of the calendar year in which the business is to be operated.
Terms Used In New Mexico Statutes 3-38-4
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
B. Each year, any person engaging in a business within a municipality shall apply for the renewal of any applicable business license as authorized in Section 3-38-1 N.M. Stat. Ann. or any applicable business registration as authorized in Section 3-38-3 N.M. Stat. Ann. with the municipal clerk. A municipality may provide by ordinance for a staggered system of business registration.
C. Any person filing an application for issuance or renewal of any business license as authorized in Section 3-38-1 N.M. Stat. Ann. or any business registration as authorized in Section 3-38-3 N.M. Stat. Ann. shall include on the application his current revenue division taxpayer identification number or evidence of application for a current revenue division taxpayer identification number. No municipality shall issue or renew a business license or a business registration authorizing the conduct of a business to any person who has not furnished to the municipality the information required in this section.