New Mexico Statutes
Chapter 3 - Municipalities
Article 38 - Licenses and Taxes

Section 3-38-1 - Licensing; business activities. - The governing body may declare, by ordinance, that the licensing...

Section 3-38-2 - Denial or revocation of license; hearing. - A. For the purpose of regulation and when deemed in...

Section 3-38-3 - Authorization for business registration fee. - A. In addition to the licensing authority contained in Section...

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. - A. Prior to engaging in any business, any person proposing...

Section 3-38-5 - Collection; enforcement. - A. Sections 3-38-1 through 3-38-6 NMSA 1978 and any ordinance...

Section 3-38-6 - Lien for license; priority; payment from proceeds of judicial sale; certificate of liens. - A. The business license fee constitutes a lien in favor...

Section 3-38-7 to 3-38-10 - Repealed. - Repeals. — Laws 1981, ch. 37, § 95, repealed 3-38-7...

Section 3-38-11 - Recompiled. - Recompilations. — Laws 1981, ch. 37, § 6, recompiled 3-38-11...

Section 3-38-12 - Repealed. - Repeals. — Laws 1981, ch. 37, § 95, repealed 3-38-12...

Section 3-38-13 - Short title. - Sections 3-38-13 through 3-38-25 NMSA 1978 may be cited as...

Section 3-38-14 - Definitions. - As used in the Lodgers' Tax Act [3-38-13 to 3-38-25...

Section 3-38-15 - Authorization of tax; limitations on use of proceeds. - A. A municipality may impose by ordinance an occupancy tax...

Section 3-38-16 - Exemptions. - The occupancy tax shall not apply: A. if a vendee:...

Section 3-38-17 - Collection of taxes. - A. Every vendor providing lodgings in a municipality or county...

Section 3-38-17.1 - Audit of vendors. - The governing body of any municipality or county collecting over...

Section 3-38-17.2 - Financial reporting. - A. The governing body of any municipality or county imposing...

Section 3-38-17.3 - Enforcement. - A. An action to enforce the Lodgers' Tax Act [3-38-13...

Section 3-38-18 - Collection of delinquencies. - A. The governing body of the municipality or county shall,...

Section 3-38-18.1 - Lien for occupancy tax; payment; certificate of liens. - A. The occupancy tax imposed by a municipality or county...

Section 3-38-19 - Penalties. - The governing body of the municipality or county shall, by...

Section 3-38-20 - Ordinance requirements. - The ordinance imposing an occupancy tax or any ordinance amendatory...

Section 3-38-21 - Eligible uses of tax proceeds. - A. Subject to the limitations contained in Section 3-38-15 NMSA...

Section 3-38-21.1 - Contracting for services. - A. The governing body of a municipality or county may...

Section 3-38-22 - Advisory boards created; duties. - A. The mayor of every municipality that imposes an occupancy...

Section 3-38-23 - Revenue bonds. - A. Revenue bonds may be issued at any time or...

Section 3-38-24 - Refunding bonds. - A. Any municipality or county having issued revenue bonds as...

Section 3-38-25 - Maintaining revenue dedication. - If a municipality or county has dedicated any amount of...