NMSA 1978, § 7-24-9 — Definitions

As used in the Local Liquor Excise Tax Act [7-24-8 to 7-24-16 NMSA 1978]:

# A.

"alcoholic beverages" means distilled or rectified spirits, potable alcohol, brandy,
whiskey, rum, gin and aromatic bitters or any similar alcoholic beverage, including
blended or fermented beverages, dilutions or mixtures of one or more of the foregoing
containing more than one-half of one percent alcohol, but excluding medicinal bitters;

# B.

"county" means a class B county having a population of more than fifty-six
thousand but less than seventy-five thousand, according to the most recent federal
decennial census or any subsequent decennial census and having a net taxable value
for rate-setting purposes for the 1988 or any subsequent property tax year of more than
five hundred million dollars ($500,000,000) but less than seven hundred million dollars
($700,000,000);

# C.

"department" means the taxation and revenue department, the secretary of
taxation and revenue or any employee of the department exercising authority lawfully
delegated to that employee by the secretary;

# D.

"governing body" means the board of county commissioners of a county;

# E.

"person" means any individual, estate, trust, receiver, cooperative association,
club, corporation, company, firm, partnership, joint venture, syndicate or other
association; "person" also means, to the extent permitted by law, any federal, state or
other governmental unit or subdivision or agency, department or instrumentality thereof;

# F.

"price" means the total amount of money or the reasonable value of other
consideration or both paid for alcoholic beverages, inclusive of the amount of any tax
paid pursuant to the Liquor Excise Tax Act [Chapter 7, Article 17 NMSA 1978]; and

# G.

"retailer" means any person having a place of business within the county who
sells, offers for sale or possesses for the purpose of selling alcoholic beverages within
the county.