reglab/housing_qa huggingface dataset:
NM Stat § 3-37-4 (2021)
2021 New Mexico Statutes|Chapter 3 - Municipalities|Article 37 - Municipal Finances|Section 3-37-4 - Finance receipts.

A. A municipal official receiving money for the municipality shall make a receipt in not less than duplicate form which shall show the: (1) amount received; (2) date of payment; and (3) account for which payment is made. One copy shall be made available to the person paying money to the municipality. B. In lieu of a receipt, a municipal official may mark "paid" and the date paid on the portion of a municipal utility bill or statement to be retained by the payer and on the portion retained by the municipality. History: 1953 Comp., § 14-36-4, enacted by Laws 1965, ch. 300.
NM Stat § 3-37-5 (2021)
2021 New Mexico Statutes|Chapter 3 - Municipalities|Article 37 - Municipal Finances|Section 3-37-5 - Warrants; execution; registration.

A. No payment of funds shall be made except upon a warrant of the municipality. A warrant shall be signed by the mayor or his authorized representative, and countersigned by the municipal treasurer or as prescribed by the Uniform Facsimile Signature of Public Officials Act [6-9-1 to 6-9-6 NMSA 1978]. A warrant shall state the: (1) account or account number to which the warrant is chargeable; and (2) name of the person to whom the warrant is payable. B. The finance officer shall keep a record of all warrants issued. The record shall show the: (1) number of the warrant; (2) date it was issued; (3) amount of the warrant; (4) account to which the warrant is chargeable; and (5) name of the person to whom the warrant was issued. History: 1953 Comp., § 14-36-5, enacted by Laws 1965, ch. 300. ANNOTATIONSCross references. — For definition of "warrant", see 3-1-2 NMSA 1978. Am. Jur. 2d, A.L.R. and C.J.S. references. — 62 C.J.S. Municipal Corporations § 546; 64 C.J.S. Municipal Corporations § 1894.
NM Stat § 3-37-6 (2021)
2021 New Mexico Statutes|Chapter 3 - Municipalities|Article 37 - Municipal Finances|Section 3-37-6 - Accepting or borrowing funds from the federal government.

Pursuant to any act of congress, a municipality may accept or borrow funds from the United States or any of its agencies or instrumentalities for any purpose authorized by the laws of this state. History: 1953 Comp., § 14-36-6, enacted by Laws 1965, ch. 300. ANNOTATIONSCounty receipt of wastewater system construction grants. — There are no constitutional or statutory limitations which would prevent counties from being eligible to receive wastewater system construction grants from the environmental protection agency. 1978 Op. Att'y Gen. No. 78-15. Town borrowing from farmers home administration for water system. — Town of Hagerman may borrow money from the farmers home administration to acquire a water system; however, the note or certificate of indebtedness given to the farmers home administration must provide that it will be paid solely from the revenues produced by the water system without incurring any liability to pay the indebtedness out of the general funds of the municipality unless the voters of the municipality have approved of the indebtedness in a general or special election. 1967 Op. Att'y Gen. No. 67-84.
NM Stat § 3-37-7 (2021)
2021 New Mexico Statutes|Chapter 3 - Municipalities|Article 37 - Municipal Finances|Section 3-37-7 - Determination of uncollectable account; removal from accounts receivable.

If the finance officer of a municipality states: A. the manner in which a utility account or any unsecured account has been incurred; B. the efforts made to collect the utility account or unsecured account and to locate the debtor; C. that the utility account or unsecured account has been uncollectable for a period of more than four years; and D. that in his opinion the utility account or unsecured account is uncollectable, the governing body of a municipality may, by resolution, remove the uncollectable utility account or unsecured account from the list of accounts receivable of the municipality. History: 1953 Comp., § 14-36-7, enacted by Laws 1965, ch. 19, § 1. ANNOTATIONSThis procedure enables a municipality to adjust its financial books so as to reflect a more favorable financial picture. Presumably, if the uncollectible accounts were later shown to be collectible in some manner, the rights of the municipality would not have been extinguished by the removal procedure and the municipality could proceed to collect from the debtor unless it was barred by the statute of limitations. 1970 Op. Att'y Gen. No. 70-88.
NM Stat § 3-37A-1 (2021)
2021 New Mexico Statutes|Chapter 3 - Municipalities|Article 37A - Small Cities Assistance Fund|Section 3-37A-1 - Short title.

Chapter 3, Article 37A NMSA 1978 may be cited as the "Small Cities Assistance Act". History: Laws 1979, ch. 284, § 1; 2003, ch. 220, § 1. ANNOTATIONSThe 2003 amendment, effective June 20, 2003, substituted "Chapter 3, Article 37A NMSA 1978" for "Sections 1 through 3" at the beginning of the section.
NM Stat § 3-38-2 (2021)
2021 New Mexico Statutes|Chapter 3 - Municipalities|Article 38 - Licenses and Taxes|Section 3-38-2 - Denial or revocation of license; hearing.

A. For the purpose of regulation and when deemed in the public interest, the governing body may refuse to grant a license but no license shall be refused until the person seeking the license has been given the opportunity of a hearing by the governing body. After such a hearing, the majority of the governing body at the hearing may still refuse to grant a license. B. Whenever a person is guilty of violating an ordinance relating to the granting of a license, or in the judgment of the governing body the public welfare requires a license be revoked, the governing body may revoke the license. History: 1953 Comp., § 14-37-2, enacted by Laws 1965, ch. 300. ANNOTATIONSAm. Jur. 2d, A.L.R. and C.J.S. references. — 51 Am. Jur. 2d Licenses and Permits §§ 57 to 62. 53 C.J.S. Licenses §§ 38, 39, 43, 50 to 52.
NM Stat § 3-38-3 (2021)
2021 New Mexico Statutes|Chapter 3 - Municipalities|Article 38 - Licenses and Taxes|Section 3-38-3 - Authorization for business registration fee.

A. In addition to the licensing authority contained in Section 3-38-1 NMSA 1978, a municipality shall, by ordinance, charge a business registration fee on each place of business conducted within a municipality that is not licensed by the municipality under Section 3-38-1 NMSA 1978. The business registration fee shall not be more than thirty-five dollars ($35.00) a year and may be prorated for businesses conducted for a portion of the year. B. Notwithstanding the provisions of this section and Section 3-38-1 NMSA 1978: (1) no license fee or business registration fee shall be imposed on any sanctioned and registered athletic official who officiates for any association or organization which regulates any public school activity and whose rules and regulations are approved by the state board of education; and (2) a municipality may exempt from the business regulation fee imposed by the municipality any part-time artist whose income from sales of his artwork in the prior taxable year did not exceed one thousand dollars ($1,000). History: 1978 Comp., § 3-38-3, enacted by Laws 1981, ch. 37, § 3; 1987, ch. 84, § 1; 1988, ch. 36, § 1; 1993, ch. 196, § 1. ANNOTATIONSRepeals and reenactments. — Laws 1981, ch. 37, § 3, repealed former 3-38-3 NMSA 1978, relating to imposition of an occupation tax, and enacted a new 3-38-3 NMSA 1978. The 1993 amendment, effective June 18, 1993, deleted "not" preceding "be prorated" in the second sentence of Subsection A, designated part of the existing provisions of Subsection B as Paragraph (1) thereof, added Paragraph 2 of Subsection B, and made minor stylistic changes. The 1988 amendment, effective May 18, 1988, raised the business registration fee maximum amount to $35.00. The 1987 amendment, effective March 20, 1987, designated the former provisions of this section as Subsection A and added Subsection B. Imposition of occupation tax. — For construction of this section prior to 1981 repeal and reenactment, see 1953 Op. Att'y Gen. No. 53-5836; 1958 Op. Att'y Gen. No. 58-12; 1959 Op. Att'y Gen. No. 59-104; 1962 Op. Att'y Gen. No. 62-81; 1967 Op. Att'y Gen. No. 67-143; 1968 Op. Att'y Gen. No. 68-50; 1969 Op. Att'y Gen. No. 69-72; 1970 Op. Att'y Gen. No. 70-19. Law reviews. — For annual survey of New Mexico law relating to tax, see 13 N.M.L. Rev. 459 (1983). Am. Jur. 2d, A.L.R. and C.J.S. references. — 51 Am. Jur. 2d Licenses and Permits §§ 113 to 118; 58 Am. Jur. 2d Occupations, Trades, and Professions §§ 2, 10. Validity of statute or municipal ordinance which provides generally that occupations and businesses for which no specific license tax has been imposed shall be subject to a license tax of a specified amount or rate, 134 A.L.R. 841. 53 C.J.S. Licenses §§ 10, 11, 64 to 66.
NM Stat § 3-38-4 (2021)
2021 New Mexico Statutes|Chapter 3 - Municipalities|Article 38 - Licenses and Taxes|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 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. 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 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. C. 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 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. History: 1978 Comp., § 3-38-4, enacted by Laws 1981, ch. 37, § 4; 1993, ch. 196, § 2. ANNOTATIONSRepeals and reenactments. — Laws 1981, ch. 37, § 4, repealed former 3-38-4 NMSA 1978, relating to proration of license fee or occupation tax, and enacted a new section. Cross references. — For state business licenses, see Chapter 60 NMSA 1978. The 1993 amendment, effective June 18, 1993, added "renewal of registration; staggered periods for business registration" in the section heading, deleted "Prior to March 16 of" at the beginning of the first sentence in Subsection B and added the second sentence in Subsection B. Am. Jur. 2d, A.L.R. and C.J.S. references. — 51 Am. Jur. 2d Licenses and Permits §§ 138, 139. 53 C.J.S. Licenses §§ 31, 37, 41, 43, 47.
NM Stat § 3-38-5 (2021)
2021 New Mexico Statutes|Chapter 3 - Municipalities|Article 38 - Licenses and Taxes|Section 3-38-5 - Collection; enforcement.

A. Sections 3-38-1 through 3-38-6 NMSA 1978 and any ordinance adopted pursuant to those sections may be enforced by the municipality having jurisdiction as municipal ordinances are enforced. B. In addition, if any business is conducted in violation of Sections 3-38-1 through 3-38-6 NMSA 1978 or any ordinance adopted pursuant to those sections, the municipality may institute any appropriate action or proceedings to: (1) prevent the conduct of the business; (2) restrain, correct or abate the violation; (3) prevent the occupancy of the building, structure or land on which the business is located; or (4) charge a late fee of no more than ten dollars ($10.00) per year. C. In addition to the remedies provided in Subsections A and B of this section, the business license fee and business registration fee may be collected and Sections 3-38-1 through 3-38-6 NMSA 1978 may be enforced by the municipality by suit in district court or under such other regulation as the municipality may provide by ordinance. D. The municipality may initiate any appropriate action or proceeding as provided in Subsections A and B of this section any time up to four years after the violation. History: 1978 Comp., § 3-38-5, enacted by Laws 1981, ch. 37, § 5; 1988, ch. 36, § 2. ANNOTATIONSRepeals and reenactments. — Laws 1981, ch. 37, § 5, repealed former 3-38-5 NMSA 1978, relating to applications for business licenses and occupation tax permits, and enacted a new 3-38-5 NMSA 1978. The 1988 amendment, effective May 18, 1988, substituted "Sections 3-38-1 through 3-38-6 NMSA 1978" for "Chapter 3, Article 38" throughout the section; added Subsections B(4) and D; and made minor stylistic changes. Am. Jur. 2d, A.L.R. and C.J.S. references. — 51 Am. Jur. 2d Licenses and Permits §§ 70, 75, 148 to 150. Right to injunction to restrain acts or course of conduct without the required permit or license from public, 53 A.L.R. 811. Right to enjoin practice of profession or conduct of business without a license or permit, 81 A.L.R. 292, 92 A.L.R. 173. 53 C.J.S. Licenses §§ 69, 70.
NM Stat § 3-38-6 (2021)
2021 New Mexico Statutes|Chapter 3 - Municipalities|Article 38 - Licenses and Taxes|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 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. ANNOTATIONSCompiler'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.
NM Stat § 3-38-7 to 3-38-10 (2021)
2021 New Mexico Statutes|Chapter 3 - Municipalities|Article 38 - Licenses and Taxes|Section 3-38-7 to 3-38-10 - Repealed.

ANNOTATIONSRepeals. — Laws 1981, ch. 37, § 95, repealed 3-38-7 to 3-38-10 NMSA 1978, relating to the determination of gross receipts of businesses for the purpose of determining the business license fee or occupation tax assessment, confidentiality of information about taxpayers relating to the gross receipts of any business, the keeping of accurate records of the gross receipts of the business, and the absence of exemption on execution of property for the collection of any business license fee or occupation tax, effective July 1, 1981. For present provisions, see 3-38-1 to 3-38-6 and 7-1-8 NMSA 1978.
NM Stat § 3-38-11 (2021)
2021 New Mexico Statutes|Chapter 3 - Municipalities|Article 38 - Licenses and Taxes|Section 3-38-11 - Recompiled.

ANNOTATIONSRecompilations. — Laws 1981, ch. 37, § 6, recompiled 3-38-11 NMSA 1978, relating to liens for business license fees or occupation taxes, as 3-38-6 NMSA 1978, effective July 1, 1981.
NM Stat § 3-38-12 (2021)
2021 New Mexico Statutes|Chapter 3 - Municipalities|Article 38 - Licenses and Taxes|Section 3-38-12 - Repealed.

ANNOTATIONSRepeals. — Laws 1981, ch. 37, § 95, repealed 3-38-12 NMSA 1978, relating to the foreclosure of the lien for business license fee or occupation tax in favor of the municipality, effective July 1, 1981. For present provisions, see 3-38-6 NMSA 1978.
NM Stat § 3-38-13 (2021)
2021 New Mexico Statutes|Chapter 3 - Municipalities|Article 38 - Licenses and Taxes|Section 3-38-13 - Short title.

Sections 3-38-13 through 3-38-25 NMSA 1978 may be cited as the "Lodgers' Tax Act". History: 1953 Comp., § 14-37-14, enacted by Laws 1969, ch. 199, § 1; 1996, ch. 58, § 1; 2020, ch. 19, § 1. ANNOTATIONSThe 2020 amendment, effective July 1, 2020, after "through", deleted "3-8-24" and added "3-8-25".The 1996 amendment, effective July 1, 1996, substituted "Sections 3-38-13 through 3-38-24 NMSA 1978" for "This act". Law reviews. — For survey, "The Uniform Owner-Resident Relations Act," see 6 N.M.L. Rev. 293 (1976).
NM Stat § 3-38-16 (2021)
2021 New Mexico Statutes|Chapter 3 - Municipalities|Article 38 - Licenses and Taxes|Section 3-38-16 - Exemptions.

The occupancy tax shall not apply:A. if a vendee:(1) has been a permanent resident of the taxable premises for a period of at least thirty consecutive days, unless those premises are temporary lodging; or(2) enters into or has entered into a written agreement for lodgings at the taxable premises for a period of at least thirty consecutive days, unless those premises are temporary lodging;B. if the rent paid by a vendee is less than two dollars ($2.00) a day;C. to lodging accommodations at institutions of the federal government, the state or any political subdivision thereof;D. to lodging accommodations at religious, charitable, educational or philanthropic institutions, including accommodations at summer camps operated by such institutions;E. to clinics, hospitals or other medical facilities; orF. to privately owned and operated convalescent homes or homes for the aged, infirm, indigent or chronically ill.History: 1953 Comp., § 14-37-17, enacted by Laws 1969, ch. 199, § 4; 2000, ch. 37, § 2; 2019, ch. 25, § 1; 2020, ch. 19, § 4. ANNOTATIONSThe 2020 amendment, effective July 1, 2020, altered certain exemptions to the occupancy tax; and in Subsection A, Paragraphs A(1) and (2), after "days", added "unless those premises are temporary lodging".The 2019 amendment, effective January 1, 2020, removed an exemption for certain short-term occupancy rentals from the occupancy tax; and deleted Subsection G.The 2000 amendment, effective July 1, 2000, rewrote Subsection G, which formerly read, "if the taxable premises does not have at least three rooms or three other units of accommodations for lodging". Law reviews. — For survey, "The Uniform Owner-Resident Relations Act," see 6 N.M.L. Rev. 293 (1976).
NM Stat § 3-38-17 (2021)
2021 New Mexico Statutes|Chapter 3 - Municipalities|Article 38 - Licenses and Taxes|Section 3-38-17 - Collection of taxes.

A. Every vendor providing lodgings in a municipality or county imposing an occupancy tax shall collect the proceeds thereof on behalf of the municipality or county and shall act as a trustee therefor. B. The tax shall be collected from vendees in accordance with the ordinance imposing the tax and shall be charged separately from the rent fixed by the vendor for the lodgings. History: 1953 Comp., § 14-37-18, enacted by Laws 1969, ch. 199, § 5; 1976 (S.S.), ch. 34, § 2. ANNOTATIONSAm. Jur. 2d, A.L.R. and C.J.S. references. — 72 Am. Jur. 2d State and Local Taxation §§ 866 to 880. 64 C.J.S. Municipal Corporations §§ 2070 to 2121.
NM Stat § 3-38-17.1 (2021)
2021 New Mexico Statutes|Chapter 3 - Municipalities|Article 38 - Licenses and Taxes|Section 3-38-17.1 - Audit of vendors.

The governing body of any municipality or county collecting over two hundred fifty thousand dollars ($250,000) in occupancy tax proceeds shall select for annual random audits one or more vendors to verify the amount of gross rent subject to the occupancy tax and to ensure that the full amount of occupancy tax on that rent is collected. The governing body of any municipality or county collecting less than two hundred fifty thousand dollars ($250,000) in receipts, per annum, of occupancy tax proceeds shall conduct random audits to verify full payment of occupancy tax receipts. Copies of audits completed shall be filed annually with the local government division of the department of finance and administration. History: Laws 1992, ch. 12, § 2; 1996, ch. 58, § 4. ANNOTATIONSThe 1996 amendment, effective July 1, 1996, substituted "two hundred fifty thousand dollars ($250,000)" for "fifty thousand dollars ($50,000)" near the beginning of the first and second sentences.
NM Stat § 3-38-17.2 (2021)
2021 New Mexico Statutes|Chapter 3 - Municipalities|Article 38 - Licenses and Taxes|Section 3-38-17.2 - Financial reporting.

A. The governing body of any municipality or county imposing and collecting an occupancy tax shall furnish to the advisory board that portion of any proposed budget, report or audit filed or received by the governing body pursuant to either Chapter 6, Article 6 NMSA 1978 or the Audit Act [12-6-1 to 12-6-14 NMSA 1978] that relates to the expenditure of occupancy tax funds within ten days of the filing or receipt of such proposed budget, report or audit by the local governing body. B. The governing body of any municipality or county imposing and collecting an occupancy tax shall report to the local government division of the department of finance and administration on a quarterly basis any expenditure of occupancy tax funds pursuant to Sections 3-38-15 and 3-38-21 NMSA 1978 and shall furnish a copy of this report to the advisory board when it is filed with the division. History: Laws 1996, ch. 58, § 5. ANNOTATIONSEffective dates. — Laws 1996, ch. 58, § 12 made the act effective July 1, 1996.
NM Stat § 3-38-17.3 (2021)
2021 New Mexico Statutes|Chapter 3 - Municipalities|Article 38 - Licenses and Taxes|Section 3-38-17.3 - Enforcement.

A. An action to enforce the Lodgers' Tax Act [3-38-13 to 3-38-25 NMSA 1978] may be brought by: (1) the attorney general or the district attorney in the county of jurisdiction; or (2) a vendor who is collecting the proceeds of an occupancy tax in the county of jurisdiction. B. A district court may issue a writ of mandamus or order an injunction or other appropriate remedy to enforce the provisions of the Lodgers' Tax Act. C. The court shall award costs and reasonable attorneys' fees to the prevailing party in a court action to enforce the provisions of the Lodgers' Tax Act. History: Laws 1996, ch. 58, § 6. ANNOTATIONSEffective dates. — Laws 1996, ch. 58, § 12 made the act effective July 1, 1996.