NMSA 1978, § 7-24-2 — License tax imposed by boards of county commissioners

The boards of county commissioners of counties composing local option districts are
empowered, by resolution duly adopted, on or before the first day of June of each year
to impose an annual, nonprohibitive license tax upon the privileges of persons holding
state licenses under the provisions of the Liquor Control Act [60-3A-1 NMSA 1978 et
seq.] to operate within such counties, outside of the municipalities that are local option
districts, as retailers, dispensers, canopy licensees, restaurant licensees or club
licensees. The amount of the license tax, which shall not exceed two hundred fifty
dollars ($250), and the dates and manner of the payment shall be fixed by the resolution
imposing the tax; provided, that in case the county permits the payment in installments,
no bond shall be required to secure the payment of the deferred installments, but the
remedy for the collection shall be that provided in Section 7-24-3 NMSA 1978.