2023 New Mexico Statutes › Chapter 60 - Business Licenses › Article 6A - State Licenses › Section 60-6A-16 - Proration of fees.

A. License fees for new licenses issued after the beginning of the license year shall be prorated.
B. Dispenser, retailer, restaurant, club and public service license fees shall be prorated as follows:
(1) licenses issued in the first quarter of the license year for each license type shall be subject to the full amount of the annual license fee;
(2) licenses issued in the second quarter of the license year for each license type shall be subject to three-fourths of the annual license fee;
(3) licenses issued in the third quarter of the license year for each license type shall be subject to one-half of the annual license fee; and
(4) licenses issued in the fourth quarter of the license year for each license type shall be subject to one-fourth of the annual license fee.
C. License fees for all new licenses not provided for in Subsection B of this section, except nonresident licenses and common carrier registrations, shall not be prorated but shall be subject to payment of the full amount of the annual license fee.
D. Nonresident licenses and common carrier registrations shall be issued for a three-year period. The three-year license for nonresident licenses and for common carrier registrations begins July 1, 2013 and every third year subsequently. Nonresident licenses and common carrier registrations issued at any time during the:
(1) first license year shall be subject to payment of the full amount of the three-year license fee;
(2) second license year shall be subject to payment of two-thirds of the three-year license fee; and
(3) third license year shall be subject to payment of one-third of the three-year license fee.
History:
Laws 1981, ch. 39, § 33; 1998, ch. 79, § 4; repealed and reenacted by Laws 2015, ch. 86, § 1.
ANNOTATIONS
Repeals and reenactments.
— Laws 2015, ch. 86, § 1 repealed former 60-6A-16 NMSA 1978, and enacted a new section, effective June 19, 2015.
Temporary provisions.
— Laws 2015, ch. 86, § 3 provided:
A. License renewal fees due on August 1, 2015 shall include an additional one-third of the annual license fee for the period from July 1, 2015 through October 31, 2015. All restaurant, club, wholesaler and manufacturer licensees shall be issued temporary licenses prior to June 30, 2015 that shall expire on October 31, 2015 unless renewed. New restaurant or club licenses issued between April 1, 2015 and June 30, 2015 shall require payment of an initial license fee of one-fourth of the annual renewal fee.
B. License renewal fees due on December 1, 2015 shall include an additional two-thirds of the annual license fee for the period of time from July 1, 2015 through February 28, 2016. All licensees that are required to file a renewal application and pay the renewal fee on December 1, 2015 shall be issued temporary licenses prior to June 30, 2015 that expire on February 28, 2016 unless renewed. Public service licenses issued between April 1, 2015 and June 30, 2015 shall require payment of an initial license fee of one-fourth of the annual renewal fee.
The 1998 amendment,
effective May 20, 1998, deleted "nonresident licensees" following "wine bottlers" in Subsection B, and added Subsection C.
Am. Jur. 2d, A.L.R. and C.J.S. references. —
48 C.J.S. Intoxicating Liquors § 183.