{"data":{"id":"us-nm/3-38-4","jurisdiction":"us-nm","citation":"3-38-4","heading":"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.","body":"A. Prior to engaging in any business, any person proposing to engage in a business, except for a child care facility, 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.\nB. 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 NMSA 1978 or any applicable business registration as authorized in Section 3-38-3 NMSA 1978 with the municipal clerk. A municipality may provide by ordinance for a staggered system of business registration.\nC. Any person filing an application for issuance or renewal of any business license as authorized in Section 3-38-1 NMSA 1978 or any business registration as authorized in Section 3-38-3 NMSA 1978 shall include on the application the applicant's current taxation and revenue department taxpayer identification number or evidence of application for a current taxation and revenue department 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.\nD. As used in this section, \"child care facility\" includes a licensed child care center, registered child care home, licensed family child care home or licensed group child care home as defined in Section 9-29-2 NMSA 1978.","path":["Chapter 3 - Municipalities","ARTICLE 38 Licenses and Taxes"],"source_url":"https://nmonesource.com/nmos/nmsa-unanno/en/item/18504/index.do","current_through":"2026-07-01","vintage":"","retrieved_at":"2026-09-03T15:02:19Z","sha256":"ff4511b6518204a66143c5267293cb42185339dcb418e6a36bb0380eb4a66911","source_id":"us-nm","stale":false,"prev":"us-nm/3-38-3","next":"us-nm/3-38-5"},"notice":"GroundRules: Original legal text. Not legal advice."}