44TH LEGISLATURE - STATE OF NEW MEXICO - FIRST SESSION, 1999

RELATING TO MUNICIPALITIES; AUTHORIZING A MUNICIPAL BOAT STORAGE FEE.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:

Section 1. Section 3-38-3 NMSA 1978 (being Laws 1981, Chapter 37, Section 3, as amended) is amended to read:

"3-38-3. AUTHORIZATION FOR BUSINESS REGISTRATION FEE--BOAT STORAGE 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. A municipality may impose by ordinance a boat storage fee on each place of business conducted within the municipality that in the previous calendar year derived at least seventy-five percent of its revenue from storage of boats. The boat storage fee shall not exceed two percent of the revenue derived by the business from storage of boats within the municipality. For purposes of this subsection, "boat" means any watercraft used or capable of being used as a means of transportation on water, whether propelled by machinery or sail.

[B.] C. 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)."