[Amended 6-23-1993 by Ord. No. 503]
A. 
Pursuant to the provisions of NMSA 1978 § 7-24-1, a person who has been issued a state license from the Department of Regulation and Licensing, Bureau of Alcoholic Beverage Control, shall pay the municipal license tax as follows:
(1) 
Payment in full by July 1; or
(2) 
Payment in two installments of equal amounts, the first of which is due and payable by July 1. The second installment shall be due and payable no later than December 31 of each year.
B. 
The tax rates shall be as specified in Chapter 171.
[Amended 7-11-2019 by Ord. No. 2019-03]
C. 
Persons granted a special dispenser's permit, under the provisions of NMSA 1978 § 60-6A-12, shall pay to the municipality a fee as specified in Chapter 171 for each day the permittee dispenses alcoholic beverages.
[Amended 7-11-2019 by Ord. No. 2019-03]
Failure of any person holding a retailer's, dispenser's, canopy, club, or restaurant license to pay the license tax on the dates and in the manner imposed by this article shall be subject to appropriate action by the City Council, as provided by NMSA 1978 § 7-24-3, relating to the closing of establishments.