A. The business license fee constitutes a lien in favor of the municipality upon the personal property of the business. The lien may be enforced as provided in Sections 3-36-1 through 3-36-7 NMSA 1978.
B. Under process or order of court, no person shall sell the property of any business without first ascertaining from the clerk or treasurer of the municipality in which the business is located the amount of any business license fee due the municipality. Any business license fee due the municipality shall be paid from the proceeds of the sale before payment is made to the judgment creditor or other person at whose instance such sale is had.
C. The municipal clerk or treasurer shall furnish to any person applying for a certificate, a certificate showing the amount of all liens on record in the records of the municipality against any business coming under the provisions of Chapter 3, Article 38 NMSA 1978.
History: 1953 Comp., § 14-37-11, enacted by Laws 1965, ch. 300; 1978 Comp., § 3-38-11, recompiled as 1978 Comp., § 3-38-6 by Laws 1981, ch. 37, § 6.
Compiler's notes. — Laws 1981, ch. 37, § 95, repealed former 3-38-6 NMSA 1978, as compiled prior to the enactment of Laws 1981, ch. 37, relating to the collection of business license fee or occupation tax. For present provisions, see 3-38-5 NMSA 1978.
Am. Jur. 2d, A.L.R. and C.J.S. references. — 51 Am. Jur. 2d Licenses and Permits § 75.
53 C.J.S. Licenses § 68.
Structure New Mexico Statutes
Article 38 - Licenses and Taxes
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 3-38-5 - Collection; enforcement.
Section 3-38-7 to 3-38-10 - Repealed.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 3-38-17 - 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 3-38-20 - 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.