[HISTORY: Adopted by the City Council of the City of Socorro 12-16-1996 by Ord. No. BRF-96-04. Amendments noted where applicable.]
It is hereby declared that the regulation of a business not otherwise exempt by law is conducive to the promotion of the health and general welfare of the City of Socorro.
As used in this chapter, the following terms shall have the meanings indicated:
ENGAGING IN BUSINESS
The carrying on of any business that requires a person to have a state gross receipts tax identification number, but shall not include:
A. 
A person who is a 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.
B. 
A person who has a gross receipts tax identification number but owes no gross receipts tax.
PERSON
Any person, firm, corporation, partnership, association, company, or organization or any kind or nature engaged in the conduct of trade, profession or business pursuit within the City.
There is hereby imposed a business registration fee on all persons engaging in business within the City. Such business registration fee shall be $25 per annum per business location, except for nonprofit corporations. Nonprofit corporations shall pay a business registration fee of $20 per annum. Business registration fees shall not be prorated.
Only those businesses which are exempt by state law are exempt from payment of this business registration fee. Also exempt are persons doing business at the local farmer's market.
It is presumed that all businesses and occupations within the City are subject to the business registration fee, unless specifically exempt under the provisions of this chapter.
Prior to engaging in business and receiving a business registration fee certificate, any person proposing to engage in business shall pay to the City the required business registration fee for the calendar year, with a maximum penalty of $10 per annum for delinquent payments. This fee will not be prorated. Upon payment of the fee to the City, a receipt will be issued which will allow the person to engage in business until such time as the City Clerk issues the proper certificate of registration.
For the purpose of determining the fee imposed by this chapter, a registration fee shall be imposed on each place of business conducted by the same person.
No action taken under the provisions of this chapter shall be construed as authorizing either the conduct or continuance of any business in an unlawful manner or in an unlawful location.
Any person failing to file an application for a business registration fee certificate within five days of March 31 of any calendar year is declared to be delinquent and a penalty of 15% of the amount of the registration fee is hereby imposed upon such delinquent person for each month of delinquency or fraction thereof during which such delinquency continues.
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Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
Any person filing an application for issuance or renewal of any business registration shall include on the application his current Revenue Division taxpayer identification number or evidence of application for a current Revenue Division taxpayer identification number.
The conviction and punishment of any person for a violation shall not excuse or exempt such person from the payment of any fee due or unpaid at the time of such conviction and nothing in this section shall prevent a criminal prosecution for any violation of the provisions of this chapter. All remedies prescribed or liens created hereunder or under the provisions of any state laws for collection and enforcement of the business registration fee shall be cumulative and the use of one or more remedies by the City shall not bar the use of any other remedy for the purpose of enforcing the provisions of this chapter or any liens created by any state laws. The fee fixed by this chapter shall be a lien in favor of the City upon the personal property of the person used in connection with such person's business from the time such fee is fixed, and such lien shall be imposed, collected, enforced and paid as provided by any state laws relating to the business registration fee liens.