New Mexico Government
State and Local Taxes and Fees
NEW
MEXICO
STATE
AND LOCAL TAXES AND FEES
Paid by Businesses
and other Enterprises
AIRCRAFT AND BALLOON REGISTRATION--Registration
is required annually for all aircraft based or hangared within New
Mexico. Fees are based on maximum gross weight and model year of aircraft.
The fee for hot air balloons, which also must be registered is $10 per year.
Collected
by: Aviation Division
New
Mexico State Highway and Transportation Department
CIGARETTE
TAX--An excise tax of $0.0075 per cigarette ($0.15 on each package of 20
cigarettes) is levied on cigarettes sold or consumed in New Mexico.
Collected
by: Revenue Processing Division
Taxation and Revenue Department
COMPENSATING
TAX--An excise tax of 5% is levied in certain situations involving
use, consumption or storage of tangible personal property in New Mexico.
The tax generally applies to property
brought into the State on which a gross receipts, sales, compensating or
similar tax was not levied by another state. A credit against compensating tax
is allowed for sales or similar tax paid to other states.
Collected by: Revenue
Processing Division
Taxation and Revenue Department
COPPER
PRODUCTION AD VALOR EM TAX--In lieu of property tax, a copper production ad
valor em tax is imposed on copper producing properties. The value of the property
is determined by the salable
value (generally a three year average of the production times the average price)
of the copper. The rate of tax is the mill rate levy for property tax in
the jurisdiction in which the property is located.
Collected by: Revenue
Processing Division
Taxation and Revenue Department
CORPORATE INCOME
TAX--This tax generally applies to all domestic and foreign corporations
which have income from activities or sources in New Mexico and which are taxable
under federal law. Exceptions
include insurance companies, which are subject to a separate premiums tax, and
S corporations which must file a separate information (and franchise tax) return
and which are subject to the personal income with various reporting options
(i.e., separate entity, U.S. domestic unitary or consolidated) allowed. The tax
rate is 4.8% on the First $500,000 of taxable income, 6.4% of the second $500,000
and 7.6% of excess over $1 million. See TAX CREDITS for a description of
tax credits applicable against
corporate income tax.
Collected by: Revenue Processing Division
Taxation
and Revenue Department
EMPLOYMENT TAX--See UNEMPLOYMENT INSURANCE
CONTRIBUTION PAYMENTS.
FIDUCIARY INCOME TAX--Every fiduciary required
to file a federal fiduciary income tax return must pay New Mexico income tax if
the trustee is domiciled in New Mexico, the trust is managed in New Mexico, the
trust or estate has income from property or activities in New Mexico or if the
decedent of an estate was a
resident of New Mexico. The income tax rates for single individuals apply to fiduciary
income. See TABLE B, APPENDIX B.
Collected by: Revenue Processing
Division
Taxation and Revenue Department
FRANCHISE TAX--All domestic
and foreign corporations organized for profit (except insurance companies)
are subject to a franchise tax for exercising their corporate franchise in
the State. The tax is $50 per year per corporation and is paid when filing a corporate
income tax return.
Collected
by: Revenue Processing Division
Taxation and Revenue Department
GASOLINE
TAX--Distributors pay a tax of $0.16 per gallon on all gasoline
sold or used in New Mexico.
Collected by: Revenue Processing Division
Taxation
and Revenue Department
GROSS RECEIPTS TAX (SALES TAX)--Unlike
the majority of states, New Mexico does not have a "general sales tax."
Instead New Mexico levies a "gross receipts tax" for the privilege of doing
business in the State. Although
this tax is imposed on the seller (unlike a sales tax which is imposed on the
buyer), businesses customarily pass the tax on to the buyer. The tax is broadly
based and is imposed on the sale of most goods and services as well as leases
of tangible personal property. The general presumption is that all receipts
of a person engaging in business are subject to the tax. However, various deductions
are authorized and some activities and industries are exempt, part of
them by virtue of their taxation
under other laws. Exemptions include wages, certain agricultural products, dividends
and interest, gas, oil and mineral extractions, gasoline, and motor vehicle
sales. While the receipts of the State of New Mexico, its agencies, institutions
and instrumentalities, and receipts of counties and municipalities are
generally exempt from the regular gross receipts tax, certain receipts of these
governmental entities are subject to the imposition of a 5% governmental gross
receipts tax. In addition to
the state gross receipts tax, various local option levies, which are collected
at the same time and in the same manner as the state levy, are authorized. The
applicable tax rate is determined by the location of the seller. Taxpayers must
register with the Taxation and Revenue Department for gross receipts tax purposes.
Taxes are generally payable monthly, although certain small taxpayers
may pay quarterly or semi-annually.
See APPENDIX A for a schedule of the
gross receipts tax rates in effect
July 1, 1991 by county and municipality.
STATE GROSS RECEIPTS TAX--The
State gross receipts tax rate is 5% and applies to all taxable transactions.
COUNTY
GROSS RECEIPTS TAX--Counties may impose a tax of up to 3/8% in
1/8%$ increments on the gross receipts of all business in the county. Certain
restrictions apply to the imposition and use of these taxes.
COUNTY FIRE
PROTECTION EXCISE TAX--Counties may impose a 1/4% or 1/8% tax on the gross receipts
of only those business located
in county areas outside incorporated municipal areas for support of independent
fire districts or ambulance services.
SPECIAL COUNTY HOSPITAL GROSS
RECEIPTS TAX--Certain counties impose a tax of up to 1/8% on the gross receipts
of all businesses in the county-owned hospital.
COUNTY ENVIRONMENTAL
SERVICES GROSS RECEIPTS TAX--Counties may impose a tax of 1/8% on the gross receipts
of all business in the county areas outside incorporated municipal areas
to finance the acquisition, construction,
operation and maintenance of solid waste facilities, water facilities,
waste water facilities, sewer systems and related facilities.
LOCAL
HOSPITAL GROSS RECEIPTS TAX--Certain counties may impose a tax of 1/2% on the
gross receipts of all business in the county for the acquisition of land for and
design, construction, equipping and furnishing of a county hospital facility
.
COUNTY HEALTH CARE GROSS RECEIPTS TAX--Counties may impose a tax of 1/16%
on the gross receipts of all
business in the county. Revenue from this tax is dedicated to the county-supported
Medicaid fund.
MUNICIPAL GROSS RECEIPTS TAX--Municipalities may impose
a maximum 1.25% tax (in 1/4% increments or 1/8% increments if a larger municipality)
on the gross receipts of business located in the municipality. The
State allows a credit of 1/2% against the statewide gross receipts tax rate for
municipal gross receipts taxes.
SPECIAL MUNICIPAL GROSS RECEIPTS TAX--Prior
to February 1, 1986 municipalities
could impose a 1/4% or 1/2% tax on the gross receipts of business located
within the municipality for certain infrastructure additions, improvements
or repair. No new impositions of this tax are authorized after February 1, 1986
but existing levies are retained until revenue bonds supported by such levies
are retired, but no later than July 1, 1996. Currently, only the city of Belen
imposes a special municipal gross receipts tax.
SUPPLEMENTAL MUNICIPAL
GROSS RECEIPTS TAX--Prior to
February 1, 1986 certain municipalities (those with fewer than 12,000 persons and
located in a class "C" county) could impose a maximum tax of 1% (in 1/4% increments)
on the gross receipts of businesses in the municipality for the retirement
of supplemental municipal gross receipts bonds. As of July 1, 1987, only
Raton and Ruidoso levied this tax, both at the maximum 1% rate. No new adoptions
of this tax are authorized after February 1, 1986.
MUNICIPAL ENVIRONMENTAL
SERVICES GROSS RECEIPTS TAX--Municipalities
may impose a tax of 1/16% on the gross receipts of all business
in the municipalities to finance the acquisition, construction, operation and
maintenance of solid waste facilities, water facilities, waste water facilities,
sewer systems and related facilities.
MUNICIPAL INFRASTRUCTURE GROSS
RECEIPTS TAX--Municipalities may impose a tax of up to 1/8% in increments of
1/16% on the gross receipts of all businesses in the municipality to finance the
repair, replacement, construction
and acquisition of certain infrastructure improvements.
Collected by: Revenue
Processing Division
Taxation and Revenue Department
INCOME
TAX (Non-Corporate Businesses)--Income from proprietary businesses, partnerships
and s corporations is subject to the state personal income tax. See personal
income tax descriptions on pages 3 and 4.
Collected by: Revenue Processing
Division
Taxation and Revenue Department
INSTALLER CERTIFICATION
FEE--Application fee to
be certified to install underground storage tanks in New Mexico. Written and
on-site examination required.
Collected by: Underground Storage Tank Bureau
Department
Department
INSURANCE TAXES AND FEES--Insurance companies
doing business in the state generally pay an annual premiums tax of 3.0%
of gross premiums and fees. However, companies with 40% of admitted assets invested
in New Mexico are taxes at a rate of .9% until January 1, 1992. The rate
for those companies with 40%
of admitted assets invested in New Mexico will increase semi-annually through
July 1, 1993 when the rate will be 3% Effective January 1, 1992 the rate increases
to 1/4%; effective July 1, 1992, 1.9%; effective January 1, 1993, 2/4%. Certain
license and filing fees are required for insurance companies, resident and
nonresident agents and insurance vending machines.
Collected by: Superintendent
of Insurance
Corporation Commission
LEASED VEHICLE GROSS
RECEIPTS TAX--In addition to
any gross receipts tax and local option gross receipts tax liability, the leased
vehicle gross receipts tax of 5% is imposed on any person with a fleet of five
or more vehicles which are leased for periods not exceeding six months. The
receipts from the rental of vehicles titled by a vehicle leasing company before
July 1, 1991, are exempt from the leased vehicle gross receipts tax, however,
such receipts are subject to the regular gross receipts tax and any local options
tax.
Collected by: Revenue
Processing Division
Taxation and Revenue Department
LIQUOR
EXCISE TAX--An excise tax of $1.04 per liter of spirituous liquor 25¢ per liter
of wine and 18¢ per gallon of beer is imposed on the sale or distribution of
liquor by wholesalers. Wine which is manufactured or produced by a small winery
or wine grower is taxed at a rate of 5¢ per liter until July 1, 1992 for the
first 80,000 liters and 10¢ per liter for each liter over 80,000 but less than
220,000 liters; from July 1, 1992
until July 1, 1994 the tax will be 10¢ per liter on the first 80,000 and 20¢
per liter for each liter over 80,000 but less than 220,000 liters. Effective
July 1, 1994 the tax on wine produced by small winners and wine growers will increase
to 25¢ per liter on all liters sold in New Mexico.
Collected by:
Revenue Processing Division
Taxation and Revenue Department
LIQUOR LICENSE TAX-MUNICIPAL AND COUNTY--Municipalities
within or composing
local option districts and counties composing local option districts may
impose an annual, nonprohibitive license tax upon the privilege of holding state
licenses under the provisions of the Liquor Control act. The amount of such
tax shall not exceed $1,000.
Collected by: Revenue Processing Division
Taxation
and revenue Department
LODGER'S TAX (OCCUPANCY TAX -ROOM
TAX)--Municipalities and counties may impose a tax, not to exceed 5 %, on gross
taxable rent from lodgings--motels,
hotels, trailer camps, etc.--of vendors located within the municipality
or county area outside of the municipality.
Collected by: Municipality
or County
MANUFACTURED HOMES--TAXES AND REGISTRATION--A "manufactured
home" is movable or portable housing structure that exceeds forty feed in length
or eight feet in width. Commercial sale of manufactured homes is subject to
the gross receipts tax. In addition to the title fee, these is a registration
fee of $5 for single-wide homes
and $10 for double-wide homes, renewed upon transfer of ownership. Manufactured
homes are subject to the property tax.
Collected by: County Treasurer
(property tax)
Motor Vehicle Division (title and registration)
Revenue
Processing Division (gross receipts)
Taxation and Revenue Department
MOTOR
VEHICLE EXCISE TAX--A tax is levied on vehicles required to be registered
in the state when a certificate of title is issued. The tax is 3 % of
the sales value of the vehicle,
less trade-in. It is applicable and due on all vehicles sold in the state and
on those imported into the state; however, a similar tax paid in another state
may be deducted from that due in new Mexico. The motor vehicle excise tax is
suspended for up to 12 months for leased vehicles if the receipts from leasing
such vehicle are subject to the leased vehicle gross receipts tax. A credit
for the leased vehicle gross receipts tax can be taken against the motor vehicle
excise tax due on each vehicle
used in short term leasing.
Collected by: Motor Vehicle division
Taxation
and Revenue Department
MOTOR VEHICLE REGISTRATION FEES--Annual
registration is required for motor vehicles, including automobiles, motorcycles,
freight trailers, utility trailers, travel trailers, trucks, semitrailers,
buses, road tractors, etc. Fee is determined by the weight of the vehicle, with
a reduction allowed for vehicles over 5 years old, weighing less than 26,000
lbs. Heavy vehicles over 26,000
lbs., with carriers based in New Mexico who operate their vehicles in other states,
may be registered under the International Registration Program (IRP) and
be issued a registration document which designates the states where they may operate.
Collected
by: Motor Vehicle division
Taxation and Revenue
Department
NATURAL GAS PROCESSORS TAX--There is a privilege tax levied
on processors of natural gas or liquid hydrocarbons in New Mexico of .45 % of the
value of their products. Taxable
value means the actual price received for products by the processor at the
plant, less certain deductions specified by law.
Collected by: Revenue
Processing Division
Taxation and Revenue Department
OIL AND GAS
AD VALOR EM PRODUCTION TAX--This is essentially a property tax levied on oil, gas
liquid hydrocarbon and carbon dioxide production (it is in lieu of the regular
property tax). It is levied on the assessed value of products which are severed
and sold from each production
unit at the property tax rate of the taxing district in which the products
are severed. Assessed value is equivalent to 50 % of market value less certain
deductions specified by law. (See APPENDIX C for property tax rates.)
Collected
by: Revenue Processing Division
Taxation and Revenue Department
OIL
AND GAS CONSERVATION TAX--A conservation tax is levied on oil, natural
gas, liquid hydrocarbons, carbon dioxide, coal, uranium and geothermal energy
severed and sold. Except
for uranium, taxable value is the actual price received at the production unit,
less certain deductions specified by law. For uranium, taxable value is 25 %
of the sales p;rice. The tax rate is .18 % or .19 % of taxable value depending
on the balance in the Oil and Gas Reclamation Fund.
Collected by: Revenue
Processing Division
Taxation and Revenue Department
OIL AND GAS
EMERGENCY SCHOOL TAX--There is a privilege tax of 3.15 % of taxable value levied
on oil, natural gas, liquid
hydrocarbon and carbon dioxide severed and sold. taxable value is the actual
price received at the production unit, less certain deductions specified by law.
Collected
by: Revenue Processing Division
Taxation and Revenue
Department
OIL AND GAS PRODUCTION EQUIPMENT AD VALOR EM TAX--This is essentially
a property tax on equipment used in oil and gas production (it is in
lieu of the regular property tax). It is levied on the assessed value of equipment
(meaning well and nonmotile
equipment) used at a production unit in connection With the severance, treatment
of storage of production unit products. Assessed value is equivalent to 9
% of the previous year's sales value of products of each production unit. The
rate is the property tax rate of the taxing district in which the products are
severed. (see APPENDIX C.)
Collected by: Revenue Processing Division
Taxation
and Revenue Department
OIL AND GAS SEVERANCE TAX--A
severance tax is imposed on
oil, natural gas, liquid hydrocarbons or carbon dioxide severed and sold. The
tax is levied at a rate of 3.75 % of the sales price less certain deductions specified
by law.
Collected by: Revenue Processing Division
Taxation
and Revenue Department
PARIMUTUEL TAX--A tax is levied based on the gross
amount wagered each day at New Mexico horse racetracks. The rate is 2 3/16
% on the gross amount wagered.
Collected by: Racing Commission
PETROLEUM
PRODUCTS LOADING FEE--In
addition to gasoline and special fuel taxes, a fee of $0.01 per gallon is
imposed on gasoline and special fuel consumed in this state.
Collected
by: Revenue Processing Division
Taxation and Revenue Department
PROPERTY
TAX--Unless expressly exempt, all tangible real and personal property located
in New Mexico is subject to ad valor em (property) taxation. For individuals
most personal property, including personal household effects and licensed
vehicles, is exempt. For businesses,
major exemptions include personal property held as inventory for sale or
resale and certain property warehoused in New Mexico. Property is classified
as residential or nonresidential Different assessment methods and tax rates apply
to the two classifications. Residential property is assessed at current value.
The assessment ratio is uniform statewide at 33 1/3% of value. Tax rates
applied are a composite f county, municipal, school district, other special districts
and state bond retirement
levies (there is no state operating levy) and vary substantially by location.
See APPENDIX C for a summary of property tax rates by county and major municipality.
Assessed
by: County Assessor of county where property is located;
Property
Tax Division of Taxation and Revenue Department for certain
types of property, including mines and utilities
Collected by: County
Treasurer
RAILROAD PRIVATE CAR TAX--A tax of 3.5% of gross earnings from
use or operation of private
railroad cars is charge in lieu of property tax on such property.
Collected
by: Revenue Processing Division
Taxation and Revenue Department
RESOURCES
EXCISE TAX--All natural resources severed or processed (except oil,
natural gas, liquid hydrocarbons and carbon dioxide which are taxed under separate
law) are subject to this tax which is based upon the taxable value of the
natural resources. Taxable value is usually the sales price of the natural resource.
Tax rate varies by type
of mineral.
Collected by: Revenue Processing Division
Taxation
and Revenue Department
SEVERANCE TAX--All natural resources (except oil,
natural gas, liquid hydrocarbon and carbon dioxide which are taxed under the oil
and gas severance tax) severed from the soil are taxable. The tax is levied
on the gross value of the product; this is generally sales value at the first
marketable point, less certain costs. Tax rate varies by type of mineral.
Collected
by: Revenue Processing
Division
Taxation and Revenue Department
SPECIAL MOTOR FUELS
TAX--A tax of $0.16 per gallon is levied on use of all special motor fuel (diesel,
propane, butane, natural gas) used on New Mexico highway. Owners of vehicles
powered by liquid petroleum gas (LPG) and having a gross vehicle weight of
less than 26,000 lbs may elect to obtain an annual permit and pay an annual fee
in lieu of the special fuels tax. Operators of vehicles whose gross vehicle
weight is less than 26,000 lbs.
who do not elect to pay an annual fee pay special fuels tax directly to the dealer
at time of purchase. Vehicles having a gross vehicle weight of more than
26,000 lbs. and registered with the Motor Vehicle Division pay tax on a quarterly
or annual basis. Out-of-state vehicles not registered pay a per-mile fee based
on declared mileage at the State's ports of entry.
Collected by: Revenue
Processing Division
Taxation and Revenue Department
TAX CREDITS--New
Mexico offers the following
tax credits to business located in the State:
CORPORATE CHILD CARE
CREDIT--A credit against corporate income tax is allowed for certain child carte
services provided by or paid for by a corporation for employees' children.
The credit amount is 30° of eligible costs, up to $30,000; unused amounts may be
carried forward for three years.
CULTURAL PROPERTY PRESERVATION CREDIT--A
credit against personal or corporate income tax of 50% of costs, not to exceed
$25,000 per project, is available
for restoration or preservation project on a property listed on the New
Mexico register of cultural properties. Unused credit amounts may be carried forward
for four years.
INVESTMENT TAX CREDIT--A manufacturing operation
may claim a credit equal to the compensating tax (currently 5%) on the value of
qualified equipment introduced into a new or expanding manufacturing operation
in New Mexico. The credit may be claimed against State gross receipts tax; compensating
tax or withholding tax
liability. One equivalent additional full-time employee must be employed for
every $250,000 of qualified equipment claimed up to $2,000,000; for every $500,000
of qualified equipment claimed between $2,000,000 and $30,000,000; and $1,000,000
of qualified equipment claimed over $30,000,000.
Administered by: Revenue
Processing Division
Taxation and Revenue Department
TOBACCO
PRODUCTS TAX--A tax of 25% of the value of tobacco products, other than cigarettes,
is imposed on any person
who manufacturers or distributes tobacco products in this state.
Collected
by: Revenue Processing Division
Taxation and Revenue Department
TRIP
TAX--Out-of-state commercial vehicles, except those registered in states
having reciprocal operating agreements and proportional registration agreements
with New Mexico, must pay a trip tax in lieu of registration fees and weight-distance
tax. Tax is based on gross vehicle weight (gvw);$0.05/mile for gvw
of more than 12,000 lbs but
less than 26,000 lbs; $0.09/mile for gvw 26,001 - 54,000 lbs; $0.11/mile for gvw
54,001 - 72,000 lbs.; $0.12/mile for gvw in excess of 72,000 lbs.
UNEMPLOYMENT
INSURANCE CONTRIBUTION PAYMENTS--Any persons or organization having one
or more persons in employment in Mew Mexico at any time, regardless of the duration
of the employment or the amount of wages paid, is subject to the Unemployment
Compensation Act and must make unemployment insurance contribution payments
according to a contribution
rate schedule.
Contact: Employment Security Division
New Mexico Department
of Labor
UTILITY FRANCHISE TAX (Municipalities)--A municipality
may grant by ordinance a franchise to any person,f firm or corporation for the
construction and operation of any public utility. The franchise ordinance permits
the collection of a tax which is a negotiable amount between the municipality
and the person constructing or operating the public utility.
Collected
by: Municipality
WEIGHT-DISTANCE
TAX--Motor vehicles registered with New Mexico, including those registered
under reciprocity, prorated or interstate license plate, and having a
declared gross vehicle weight in excess of 26,000 lbs. must pay a weight-distance
tax. Fees vary from 7.97 to 31.68 mills per mile depending on declared gross
vehicle weight. Registration for weight-distance is mandatory.
Collected
by: Revenue Processing Division
Taxation and Revenue Department
WITHHOLDING
TAX--Every
New Mexico employer who deducts and withholds a portion of an employees' wages
for payment of federal income tax must deduct and withhold New Mexico income tax.
"Employee" means a New Mexico resident who performs services either within
or without the state and nonresidents who perform services within the state. If
the recipient of a pension or annuity request, the payer of the pension or annuity
must withhold not less than $10 New Mexico tax from each payment of pension
or annuity benefits.
Collected
by: Revenue Processing Division
Taxation and Revenue Department
WORKERS'
COMPENSATION COVERAGE AND ASSESSMENT--All New Mexico employers
with 3 or more workers (with certain statutory exceptions) are required to carry
workers' compensation insurance and must file proof of such insurance with
the Workers' Compensation Administration. The requirement may be fulfilled through
the purchase of an insurance policy or through self insurance as approved
by the Director. A $5.00 fee is
assess for each proof of insurance filed. Application for self insurance requires
of $50.00 application fee. In addition, to provide funding for administering
the Act, an employer is assessed a quarterly fee by the Taxation and Revenue
Department of $4 per employee ($2 paid by the employer and $2 paid by the employee)
for each employee who is an "employee" for purposes of the Unemployment
Compensation Law.
Collected by: Revenue Processing Division
Taxation
and Revenue Department
(For
program information contact Workers' Compensation Division of the New
Mexico Department of Labor.)
BUSINESS AND OCCUPATION LICENSES,
PERMITS
AND OTHER FEES
ACCOUNTANTS (certified public)--Examination; $125; ethics
examination, $40; annual license renewal, permit and certificate, $70; certificate
only, $30. Partnership registration, $45; corporation registration, $45;
reentry application, $45; reciprocity, $90.
Collected by: Public Accountancy
board
Regulation
and Licensing Department
ACUPUNCTURISTS--Application fee, $100; biennial
license renewal fee, $200. Biennial tutor application, $100. Written examination
fee, @400; practical examination fee, $350.
Collected by: Board of
Acupuncture
Regulation and Licensing Department
AIR CONTAMINANT
SOURCES--Any person constructing or modifying any new source of an air contaminant
which would result in an actual emission of the contaminant greater than 10
pounds per hour or an uncontrolled
emission rate of 100 pounds per hour or greater must obtain a permit from
the Air Quality Bureau of the Environmental Department, no fee. A permit must
be obtained prior to commencement of the construction or modification. The owner
or operator of any source which requires a permit, unless exempted, must provide
registration information on the emissions of toxic air contaminants.
Issued
by: Air Quality Bureau
Environment Department
AIRCRAFT DEALERS--Aircraft
dealers and specialized
use license, $50.
Collected by: Aviation Division
New Mexico
Highway and Transportation Department
ALCOHOLIC BEVERAGE LICENSES--A
state license is required to manufacture, sell, dispense, or transport any alcoholic
beverages. There are various types of licenses depending on the type
of liquor and type of business of the applicant with varying fees and filing requirements,
including: manufacturer's license as a distiller or brewer, $3,000
annually; manufacturer's license
as a rectifier, $1,050; winer's license, $750; wholesaler's license, $750 to
$2,500 depending on type of liquor being sold; retailer's, dispenser's, canopy
or restaurant license, $750; club license, $100; nonresident license, $300 to
$3,500 depending on sales volume; wine exporters license, $500; and others. A
$150 application license fee is imposed.
Collected by: Alcohol and Gaming
Division
Regulation and Licensing Department
Note: Provisions of
Liquor Control Act, except for
licensing, are enforced by the
Special Investigations Division of the Public
Safety Department.
AMBULATORY SURGICAL CENTERS--Annual license, $55;
renewal, $20.
Collected by: Licensing and Certification Bureau
Department
of Health
ARCHITECTS--Application fee, $50; examination fees,
varying depending on divisions, with a maximum of $500; annual license renewal,
$50 for resident, $100 for nonresident; duplicate certificate fee, $35.
Collected
by: New Mexico Board
of Examiners for Architects
ATHLETIC PROMOTIONS AND CONTESTS (PROFESSIONAL)--Licensure
is required for persons participating in certain professional
athletic contests. Annual license fees are: promoters, $200; foreign co-promoters,
$400; referees, $11.25; timekeepers and announcers, $2.25; seconds, $6.25;
trainers and managers, $25; boxers, $5; wrestlers, $25; booking agents and matchmakers,
$25. Promoters must pay a tax of 4% of gross receipts from holding
a professional contest and 5%
of gross receipts from exhibition g a closed-circuit telecast or motion picture
of a professional contest.
Collected by: Athletic Commission
Regulation
and Licensing Department
ATHLETIC TRAINERS--Examination fee, $100;
initial license, $100; provisional license until next exam, $100; annual renewal,
$150; late fee, $75.
Collected by: Athletic Trainers Board
Regulation
and Licensing Department
ATTORNEYS:
BAR EXAMINATION FEES--$325
to $500
Collected
by: Bar Examiners Board
Clerk of the Supreme Court
BAR FEES (Annual
License and Disciplinary Assessment)--Active member - $175 bar fee plus $75
disciplinary fee if practicing for three or more years; $90 bar fee plus $75
disciplinary fee if practicing for less than three years. Inactive status: $55
bar fee. Judges: $175 bar fee.
Collected by: State Bar of New Mexico
BANKS--Investigation
fee for new proposed bank, $7,.500; investigation
fee for each branch, $1,000, EFT
branch, $200; trust department examination, $150 per day. Supervision fees
are paid annually based on assets as of December 31 and shall be paid on or prior
to the March 1 following the asset computation.
Collected by: Financial
Institutions Division
Regulation and Licensing Department
BARBERS--Examination,
master barber, $30; annual license, $25; restoration certificate,
$50; barber shop establishment certificate, $45; barber school permit, $1,000;
barber instructor permit,
$25; inspection fee to establish barber shop, $150.
Collected by: Barber
Examiners Board
Regulation and Licensing Department
BINGO AND RAFFLE
LICENSE FEES AND TAXES--Conducting of bingo and raffle games by nonprofit
organizations is regulated by the Alcohol and Gaming Division. Annual licensure
fee of $100. A tax of 3% of net proceeds is imposed.
Collected by: Alcohol
and Gaming Division
Regulation and Licensing Department
BIRTH
AND DEATH CERTIFICATES--New
Mexico birth and death certificates must be filed with the State Registrar of the
Department of Health. A certified copy of a birth certificate can be obtained
for a $10 search fee. A certified copy of a death certificate can be obtained
for a $5 search fee. There is a$10 fee for correction or amendment to a certificate
due to adoption, legitimization, or other court-ordered change.
Issued
by: Office of Vital Records & Health Statistics
Department of Health
BUILDING
AND LOAN OR
SAVINGS AND LOAN--Annual examination, main office, $200 plus .0075% of total
assets, plus $50 for each branch; application for charter, $2,500; investigation
fee for each branch, $500.
Collected by: Financial Institutions Division
Regulation
and Licensing Department
BUILDING PERMITS (STATE AND
LOCAL)--A building permit must be obtained prior to starting a construction project
(for general construction, electrical and mechanical projects). In some
instances the building permit
is issued an inspections are done by the Construction Industries Division. In
other instances, this function is performed by the municipal or county government
agency with appropriate jurisdiction. Permit fees vary. The Construction Industries
Division should be contacted for building permit requirements and to
determine the issuing agency for the specific building location.
Collected
by: Construction Industries Division
Regulation and Licensing Department
BURNING
(Open Burning)--A
permit to burn openly must be obtained, no fee.
Issued by: Environment
Department
BUSINESS REGISTRATION AND LICENSER:
MUNICIPAL AND
COUNTY BUSINESS LICENSE--A municipality or county may impose an annual license
fee that shall bear a reasonable relation to the cost of regulation of the business.
Collected
by: Municipality and County
MUNICIPAL AND COUNTY
BUSINESS REGISTRATION FEE--A municipality or county shall charge a business
registration fee on each place
of business that does not obtain a business license as described above. This fee
shall not exceed $35 a year and cannot be prorated for a portion of the year.
Collected
by: Municipality and County
STATE "CRS" REGISTRATION--All
businesses subject to the withholding tax or gross receipts tax (reported
under the combined reporting system, "CRS") must register with the Taxation and
Revenue Department and obtain a tax identification number. No fee is imposed.
Contact:
Taxation and
Revenue Department
CARAVAN FEE--A caravan fee of $7.50 must be paid on
any vehicle being transported (for sale or resale) on New Mexico highways under
its own power, unless the vehicle has a valid New Mexico registration. A fee
of $5 must be paid on each vehicle transported (for sale or resale) when it is
towed or carried by another vehicle.
NEW MEXICO STATE AND LOCAL TAXES
PAID
BY INDIVIDUALS
AIRCRAFT AND BALLOON REGISTRATION--Registration
is required annually for all
aircraft based or hangared within New Mexico. Fees are based on maximum gross
weight and model year of aircraft. The fee for hot air balloons, which must also
be registered is $10 per year.
Collected by: Aviation Division
New
Mexico State Highway and Transportation Department
(For program information
contact the Park and Recreation Division of Energy, Minerals and Natural
Resources Department.)
BOAT REGISTRATION AND TITLE FEES--Registration
is required for all motor and
sail boats operated on waters in the State. Registration is for a three-year
period and must be renewed upon change of ownership. Fees for the three-year period
are $28.50 for boats under 16 feet; $36 for 16 to 26 feet; $43.50 for 26
to 40 feet; $51 for 40 to 65 feet and $66 for 65 feet or over. Title fee is $10.
Duplicate registration fee is $5.
Collected by: Motor Vehicle Division
Taxation
and Revenue Department
(For program information contact
the Park and Recreation
Division of Energy, Minerals and Natural Resources Department.)
COMMERCIAL
DRIVER LICENSE--All operators of large trucks weighing over 26,001 pounds must
obtain a Commercial Driver License. These license are issued for four years
at a fee of $10.
Contact:: Motor Vehicle Division
Taxation and Revenue
Department
COMPENSATING TAX--An excise tax of 5% is levied in certain
situations involving the use, consumption or storage of tangible personal
property in New Mexico. The tax
generally applies to property brought into the State on which a gross receipts,
sales,s compensating or similar tax has not been levied by another state. A
credit against compensating tax is allowed for sales or similar tax paid to other
states.
Collected by: Revenue Processing Division
Taxation and
Revenue Department
CONTROLLED SUBSTANCES TAX--The controlled substances
tax is imposed on the unlawful possession, sale, use, consumption, distribution,
m,manufacture, derivation,
production, transportation or storage of any controlled substance. The rate of
tax is determined by the amount and type of controlled substance. Assessments
are issued by the Taxation and Revenue Department based on seizure of the controlled
substances by any law enforcement officer.
Collected by : Revenue
Processing Division
Taxation and Revenue Department
DRIVER'S LICENSES--Driver's
licenses are issued for a period of four years for type(s) or general
class(es) of vehicle(s) license
may drive. Fee is $10 for all classes.
Collected by: Motor Vehicle
Division
Taxation and Revenue Department
ESTATE TAX--The New Mexico
estate tax is imposed on the transfer of the net estate of every resident
in an amount equal to the "federal credit", i.e., the maximum amount of credit
for state death taxes allowed under the federal estate tax. "Net estate" means
"taxable estate" as defined in the U.S. Internal Revenue Code. The net estate
located in New Mexico of a nonresident
is also taxable, as a fraction of the federal credit. Acceptable works
of art may be accepted by the State as an offset against estate tax liability
-- up to a maximum of $5,000,000 each year for all estates combined.
Collected
by: Revenue Processing Division
Taxation and Revenue Department
FISHING,
HUNTING, AND TRAPPING LICENSES AND RELATED LICENSES AND PERMITS--A
license is required to hunt, fish or trap any game fish, bird, animal or protected
fur bearer. Licenses
are required for fur dealers, minnow dealers, trappers and for parks or waters
for propagation of game and fish. Permits are required for falconry, airborne
hunting, wildlife salvage, protected mammal retention, animal dealers, shooting
preserves and zoos. Camping permits are required for certain areas. Fees vary.
Obtained
from: Game and Fish Department
GROSS RECEIPTS TAX (SALES
TAX)--Unlike the majority of states, New Mexico does not have a "general sales
tax." Instead New Mexico levies
a "gross receipts tax" for the privilege of doing business in the State.
Although this tax is imposed on the seller (unlike a sales tax which is imposed
on the buyer), businesses customarily pass the tax on to the buyer. The tax
is broadly based and is imposed on the sale of most goods and services as well
as leases of tangible personal property. The general presumption is that all
receipts of a person engaging in business are subject to the tax. However, various
deductions are authorized
and some activities and industries are exempt, part of these by virtue of their
taxation under other laws. Exemptions include wages, certain agricultural products,
dividends and interest, gas, oil and mineral extractions, gasoline, and
motor vehicle sales.
While the receipts of the State of New Mexico, its
agencies, institutions and instrumentalities, and receipts of counties and municipalities
are generally exempt from the regular gross receipts tax, certain receipts
of these governmental entities
are subject to the imposition of a 5% governmental gross receipts tax.
In
addition to the State gross receipts tax, various local option levies,
which are collected at the same time and in the same manner as the state levy,
are authorized. The applicable tax is determined by the location of the seller.
Taxpayers must register with the Taxation and Revenue Department for gross
receipts tax purposes. Taxes are generally payable monthly, although certain small
taxpayers may pay quarterly
or semi-annually.
NOTE: Many deductions from gross receipts require that
the purchases or lessee provide the seller or lessor with a properly executed
Nontaxable Transaction Certificate. Section 7-9-43 NMSA 1978 was amended to
require the issuance of new Nontaxable Transaction Certificates for transactions
occurring on or after January 1, 1992. All previously issued Nontaxable Transaction
Certificates expire January 1, 1992. Furthermore, there is now an application
fee of $100 payable when
initially applying for the new Nontaxable Transaction Certificates.
See
APPENDIX A for a schedule of the gross receipts tax rates in effect January
1, 1992 by county and municipality.
STATE GROSS RECEIPTS TAX--The State
gross receipts tax rate is %5 and applies to all taxable transactions.
COUNTY
GROSS RECEIPTS TAX--Counties may impose a tax of up to 3/8% in 1/8% increments
on the gross receipts of all businesses in the county. Certain restrictions
apply to the imposition and
use of these taxes.
COUNTY FIRE PROTECTION EXCISE TAX--Counties may impose
a 1/4% or 1/8% tax on the gross receipts of only those business located in
county areas outside incorporated municipal areas for support of independent fire
districts or ambulance services.
SPECIAL COUNTY HOSPITAL GROSS RECEIPTS
TAX--Certain counties may impose a tax of up to 1/8% on the gross receipts of
all business in the county to support a county-owned hospital.
COUNTY
ENVIRONMENTAL SERVICES GROSS RECEIPTS
TAX--Counties may impose a tax of 1/8% on the gross receipts of all business
in the county areas outside incorporated municipal areas to finance the acquisition,
construction, operation and maintenance of solid waste facilities, water
facilities, waste water facilities, sewer systems and related facilities.
LOCAL
HOSPITAL GROSS RECEIPTS TAX--Certain counties may impose a tax of
1/2% on the gross receipts of all businesses in the county. Revenue from this
tax is dedicated to the county-supported
Medicaid fund.
MUNICIPAL GROSS RECEIPTS TAX--Municipalities may
impose a maximum 12.25% tax (in 1/4% increments of 1/8% increments if a larger
municipality) on the gross receipts of businesses located in the municipality.
The State allows a credit of 1/2% against the statewide gross receipts tax rate
for municipal gross receipts taxes.
MUNICIPAL ENVIRONMENTAL SERVICES
GROSS RECEIPTS TAX--Municipalities may impose a tax of 1/16% on the gross receipts
of all business in the municipality
to finance the acquisition, construction, operation and maintenance of
solid waste facilities, water facilities, waste water facilities, sewer systems
and related facilities.
MUNICIPAL INFRASTRUCTURE GROSS RECEIPTS TAX--Municipalities
may impose a tax of up to 1/8% in increments of 1/16% on the gross
receipts of all business in the municipality to finance the repair, replacement,
construction and acquisition of certain infrastructure improvements.
Collected
by: Revenue Processing
Division
Taxation and Revenue Department
INCOME TAX (PERSONAL)--A
graduated tax is imposed on the net income of every resident individual and
every nonresident individual deriving income from business, property or employment
in New Mexico. Income from proprietorships, partnerships and shareholders
of S corporations is also taxes under the (Personal) Income Tax Act. New Mexico
taxable income is based generally on federal adjusted gross income with reductions
for personal exemption
allowances, a standard deduction and excess federal itemized deductions. Certain
additional exclusions and deductions are allowed. All employees who withhold
wages for federal tax purposes are required to withhold for New Mexico income
tax purposes. See APPENDIX B for individual income tax rates and base adjustments.
A
number of tax credits and rebates are provided through the income
tax program, some of which are refundable and may be claimed even if no income
tax liability is incurred. See
TAX CREDITS AND REBATES for a description.
Collected by: Revenue Processing
Division
Taxation and Revenue Department
LEASED VEHICLE GROSS
RECEIPTS TAX--In addition to any gross receipts tax and local option gross
receipts tax liability, the leased vehicle gross receipts tax of 5% is imposed
on any person with a fleet of five or more vehicles which are leased for periods
not exceeding six months. The receipts from the rental of vehicles title by
a vehicle leasing company before
July 1, 1991 are exempt from the leased vehicle gross receipts tax, however,
such receipts are subject to the regular gross receipts tax and any local option
tax.
Collected by: Revenue Processing Division
Taxation and Revenue
Department
LODGER'S TAX (OCCUPANCY TAX - ROOM TAX)--Municipalities
and counties may impose a tax, not to exceed 5%, on gross taxable rent from lodgings--motels,
hotels, trailer camps, etc.--of vendors located within the municipality
or county area outside
of the municipality.
Collected by: Municipality or County
MANUFACTURED
HOMES--TAXES AND REGISTRATION--A manufactured home is a movable or portable
housing structure that exceeds forty feet in length or eight feet in width.
Commercial sale of manufactured homes is subject to gross receipts tax. In addition
to the title fee, there is a registration fee of $5 for single-wide homes
and $10 for double-wide homes, renewed upon transfer of ownership. Manufactured
homes are subject to the
property tax.
Collected by: County Treasurers (property tax)
Motor
Vehicle Division (registration)
Revenue Processing Division (gross receipts)
Taxation
and Revenue Department
MOTOR VEHICLE EXCISE TAX--A
tax is levied on all vehicles, except manufactured homes, required to be registered
in the state when a certificate of title is issued. The tax is 3% of sales
value of the vehicle, less trade-in. It is applicable and due on all vehicles
sol in the state and on those
imported into the state. However, a similar tax paid in another state may be
deducted from that due in New Mexico.
Collected by: Motor Vehicle Division
Taxation
and Revenue Department
MOTOR VEHICLE REGISTRATION FEES--Annual
registration is required for motor vehicles, including automobiles, motorcycles,
freight trailers, utility trailers, travel trailers, semitrailers,
buses, road tractors, etc. Fee is determined by the weight of the vehicle, with
a reduction allowed for most
vehicles over 5 years old, weighing less than 26,000 lbs. Heavy vehicles over
26,000 lbs., with carriers based in New Mexico who operate their vehicles in other
states, may be registered under the International Registration Program (IRP)
and be issued a registration document which designates the states where they
may operate.
Collected by: Motor Vehicle Division
Taxation and Revenue
Department
MOTOR VEHICLE SPECIAL LICENSE PLATES--There are over 20
different special plates available,
such as, personalized, ham radio operator, handicap placard, horseless carriage
and veteran. Registration fees vary according to type of plate requested.
Contact: Motor
Vehicle Division
Taxation and Revenue Department
MOTOR
VEHICLE TRANSACTION FEES--For each title transfer of ownership,
new vehicle title transaction, recording or releasing of a lien, etc., there is
a $3 transaction fee. $1 administrative fee, $1 emergency medical service fee
and a $.30 beautification fee.
Collected
by: Motor Vehicle Division
Taxation and Revenue Department
OFF-HIGHWAY
MOTOR VEHICLE REGISTRATION--Registration is required for
motor vehicles, including snowmobiles, motorcycles, all-terrain vehicles, etc.
used exclusively off the highways of this State. Fee is $15 for first year,
renewable every 3 years.
Collected by: Motor Vehicle Division
Taxation
and Revenue Department
PROPERTY TAX--Unless expressly exempt, all
tangible real and personal property
located in New Mexico is subject to ad valor em (property) taxation. For
individuals most personal property, including personal household effects and licensed
vehicles, is exempt. For businesses, major exemptions include personal
property held as inventory for sale or resale and certain personal property warehoused
in New Mexico. Property is classified as residential or nonresidential.
Different assessment methods and tax rates apply to the two classifications.
Residential property is assessed
at current value. Reappraisal of residential property occurs every other year.
Nonresidential property is valued at a current value. The assessment ratio
is uniform statewide at 33 1/3% of value. Tax rates applied are a composite
of county, municipal, school district, other special districts and state bond
retirement levies (there is no state operating levy) and vary substantially by
location. See APPENDIX C for a summary of property tax rates by county and major
municipality.
Assessed
by: Generally, County Assessor of county where property is located;
Certain
types of property, including mines and utilities;
Property Tax Division
of Taxation and Revenue Department
Collected by: County Treasurer
TAX
CREDITS AND REBATES--The following tax credits and rebates are available
to eligible individuals. These are administered through the personal income
tax program, and, unless otherwise noted, they are refundable and may be claimed
by filing a tax return, even
if no income tax is due.
CHILD DAY CARE CREDIT--A refundable credit of
40% of the costs of day care services for eligible dependents is available for
low-income, working individuals. The maximum credit allowable is $1,200.
CULTURAL
PROPERTY PRESERVATION CREDIT--A credit against individual or corporate
income tax of 50% of costs, not to exceed $25,000 per project, is available
for restoration or preservation projects on a property listed on the New Mexico
register of cultural properties.
The credit may only be claimed against tax liability; unused amounts may be
carried forward for four years.
LOW INCOME COMPREHENSIVE TAX REBATE--This
rebate is intended to return to taxpayers at or below the poverty level a portion
of the total State taxes paid by them. The rebate amount varies by income
level and number of exemptions, ranging from $5 to $375. This refundable rebate
is claimed by filing an income tax return.
LOW INCOME FOOD AND MEDICAL
REBATE--poverty level residents
may receive a refundable rebate of up to $525.50 per allowable exemption which
is intended to partially reimburse certain low-income taxpayers for gross
receipts tax paid on food, medicine, medical and dental services. The rebate amount
varies by filing status and income level of the taxpayer.
PROPERTY
TAX REBATE FOR LOW-INCOME PERSONS AGED 65 OR OLDER--A refundable rebate of up
to $250 is available to low-income persons aged 65 or older to partially offset
property taxes paid on owned or
rented residential property in New Mexico.
Administered by: Revenue Processing
Division
Taxation and Revenue Department
COLLECTION AGENCIES--SolicitorÕs
certificate , $7.50; manager, $35; agency, $200; repossessor,
$150; annual renewals, same as original; annual examination, $100; duplicate license,
from $15; copy of act, $5; managers exam, $50.
Collected by: Financial
Institutions Division
Regulation and Licensing Department
COMMERCIAL
DRIVER LICENSE--All operators
of large trucks weighing over 26,001 pounds must obtain a Commercial Driver
License. these licenses are issued for four years at a fee of $10.
Contact: Motor Vehicle Division
Taxation
and Revenue Department
CONSTRUCTION TRADES:
CONTRACTORÕS LICENSES--Licenses
are issued for two years. A large number of contracting classifications
have been established for separate licensure. Basic fees are: application
fee, $30; examination fee,
$30 for each classification, plus $30 for required Business and Law exam; two-year
license, $100 for one speciality under any trade (i.e. general, electrical
or mechanical), $200 for two or more speciality classifications under any of
the trades, $200 for each Ò98Ó (master) classification. Maximum biennial licenser
fees may not exceed $1,000. Upon request, a Handyman Certificate can be issued
for a fee of $15.
Collected by: Construction Industries Division
Regulation
and Licensing Department
JOURNEYMANÕS
CERTIFICATE OF COMPETENCE--Electrical and mechanical
application fees are $25 per examination. All electrical and mechanical certification
and annual renewal fees are $25. the mechanical testing and certification
category includes the following specialties: plumber, gas fitter, refrigeration,
boiler operator, HVAC (sheet metal), and other mechanical specialities.
The electrical testing and certification category includes the following:
JE98 and all other electrical specialties.
Collected
by: Construction Industries Division
Albuquerque
Office
Journeyman Testing Program
Regulation and Licensing Department
CORPORATION
FILING FEES--Domestic and foreign corporations must
register with the Corporation Commission and are subject to various fees for registration,
certification and filing of their corporate documents.
Collected
by: Corporation Division
Corporation Commission
COSMETOLOGISTS
AND ELECTROLOGISTS--Cosmetologist:
examination, $25; student registration, $15; original licensure, $20;
annual renewal, $12.50. Manicurist - pedicurist: examination, $25; original
registration, $12.50; annual renewal, $7.50. Instructor of cosmetology: examination,
$25; original registration and annual renewal, $25. Instructor of electrology:
examination, $25; original registration and annual renewal, $25. Business
license: original registration, $125; annual renewal, $25. School license:
original registration, $600;
annual renewal, $500. Booth space license; original registration, $110;
annual renewal, $10.
Collected by: Cosmetologist Board
Regulation
and Licensing Department
CREDIT UNIONS--Supervision
fees shall be paid annually in accordance with a schedule based
on a credit unionÕs assets, plus $100 for each branch office in operation. The
supervision fee shall be calculated as of December 31st and paid on or before
March 1st following the asset
computation. For failure to pay the supervision fee when due, unless excused
for cause by the director of the division, the credit union shall pay $50 for each
day of delinquency. The cost of additional examination(s) shall be borne by
the credit union if necessary more than once in a calendar year. A charge of
$25 is levied for each day that the semiannual report is delinquent, unless the
charge is excused by the director for cause.
Collected by: Financial
Institutions Division
Regulation
and Licensing Department
DENTAL HYGIENISTS--Examination, $75; initial
licensure fees, $40 per year; triennial renewal, $120.
Collected by: Dentistry
Board
Regulation and Licensing Department
DENTISTS--Examination,
$75; initial licensure fees, $80 per year; triennial renewal, $240.
Dental assistants initial licensure fee and annual renewal, $12.
Collected
by: Dentistry Board
Regulation and Licensing Department
DENTAL
ASSISTANTS (RADIOLOGICAL)--Initial
and annual certification, $12.
Collected by: Dentistry Board
Regulation
and Licensing Department
DIAGNOSTIC AND TREATMENT CENTERS--Annual
license fee, $55; amended license, $20.
Contact: Licensing and
Certification Bureau
Department of Health
DIETITIANS--See NUTRITIONISTS
AND DIETITIANS
DISCHARGE PLAN--Unless otherwise provided by Water
Quality Commission regulation, no person shall cause or allow effluent or leach
to discharge so that it may move
directly or indirectly into ground water unless a discharge plan has been approved
by the Secretary of the Environment Department, no fee.
Contact: Ground
Water Bureau
Environment Department
DRIVERÕS LICENSES--DriverÕs
licenses are issued for a period of four years. Fee is $10.
Contact: Motor
Vehicle division
Taxation and Revenue Department
ELECTROLOGISTS--See
COSMETOLOGISTS AND ELECTROLOGISTS.
ENDOWED CARE CEMETERIES--See
CEMETERIES.
ENGINEERS
AND SURVEYORS--Professional engineer: application fee, $75; examination fee,
$65; annual license, resident or nonresident, $40; reciprocity endorsement,
$100; reinstatement application fee, $100. Engineer intern: application fee,
$65; examination no fee first attempt, $65 subsequently. Professional surveyor:
application fee, $75; examination fee, $40 to $80; annual license, resident
or nonresident, $40; reinstatement application fee, $100. surveyor intern:
application fee, $75; examination
fee, $65.
Collected by: New Mexico board of Professional Engineers
and Surveyors
ESCROW COMPANIES--Original license, $400; renewal license
fee, $200. Branch office, original or renewal, $200. Examinations and investigations,
$150 per day.
Collected by: Financial Institutions Division
Regulation
and Licensing Department
FAMILY DAY CARE HOMES--Annual license
fee, $30; amended license, $5.
Contact: Licensing and Certification
Bureau
Department of
Health
FOOD SERVICE ESTABLISHMENT PERMIT--No person shall operate a food
service or food processing establishment without a permit. Temporary permit,
$25; all other permits, $75.
Issued by: Environment Department
FOREIGN
LIMITED PARTNERSHIPS--Registration is required with the Secretary of State.
Filing fee, 100; changes or amendments, $10; cancellations, $10.
Collected
by: Secretary of State
FRATERNAL BENEFIT SOCIETIES--License, $50
annually; agent, $30.
Collected
by: Superintendent of Insurance
Corporation Commission
FUNERAL
HOMES, FUNERAL DIRECTOR OR FUNERAL PRACTITIONERS--See THANATOPRACTICE
GASOLINE
DISTRIBUTORS--Each person engaged in the business of selling gasoline
in New Mexico as a distributor, wholesaler or retailer must register with
the Taxation and Revenue Department. No fee.
Register with: Revenue
Processing Division
Taxation and Revenue Service
HAZARDOUS MATERIAL--A
fee of $25 is required for
a Hazardous Material Inventory Form, to be obtained by the facility owners or
operators. This form is required by the Federal Emergency Planning and Community
Right to Know Act (Title III).
Collected by: Chemical Safety Bureau
Public
Safety Department
HAZARDOUS WASTE FACILITY PERMIT--A permit
must be obtained for any facility which stores hazardous waste for more than 90
days and/or treats or disposed of hazardous waste (regardless of quantity) on
site. Fee is based on facility
size and complexity of permit.
Issued by: Hazardous and Radioactive Waste
Bureau
Environment Department
HEARING AID DEALERS AND FITTERS--Application
fee, $50; license renewal, $50; temporary trainee permit, $25; late
license renewal fee, $50.
Contact: Regulation and Licensing Department
Hearing
Aid Advisory board
HOME HEALTH AGENCIES--Annual license
fee, $55; amended license, $20.
Contact: Licensing and Certification Bureau
Department
of Health
HORSE
RACING OCCUPATIONAL LICENSES AND FINES--Licensure is required for
all persons engaged in racing or employed at racetracks. Fee vary according
to occupation. Various fines are assessed for rules violations.
Collected
by: New Mexico State Racing Commission
HORSE RACING TRACK LICENSE--Annual
license fee, $650 for Class A; Class B is .00125% of parimutuel handle for
each racing day authorized by the Racing Commission.
Collected by: New
Mexico State Racing Commission.
HOSPICES
(FREE STANDING)--Annual license fee, $55; amended license, $20.
Contact: Licensing
and Certification Bureau
Department of Health
HOSPITALS--Annual
license fee of $3 per bed; amended license, $20.
Contact: Licensing
and Certification Bureau
Department of Health
INFIRMARIES--Annual
license $55; renewal, $20.
Contact: Licensing
and Certification Bureau
Department of Health
INTERIOR DESIGNERS--Application
packet, $10; application
fee, $45; initial license fee, $200; renewal fee, $200.
Contact: Interior
Design Board
Regulation and Licensing Department
INTERMEDIATE
CARE FACILITIES/MENTALLY RETARDED--Annual License, $3 per bed.
Collected
by: Licensing and Certification Bureau
Department of Health
JUNKYARD
LICENSE--$10 annual fee.
Collected by: Beautification Unit,
Right of Way Section
New Mexico State Highway and Transportation
Department
LANDSCAPE
ARCHITECTS--Application fee: initial application fee, $50; initial
certificate
of registration fee, $150; certificate of registration renewal fee, $100.
Also
see: PLANT PROTECTION.
Collected by: Landscape Architects Board
Regulation and Licensing Department
LAND SUBDIVISION--Any person
desiring to subdivide land shall have a ÒplatÓ
of proposed subdivision
certified by a registered, licensed surveyor of New Mexico. The plat is submitted
to the county clerk. Subdivision
regulation is by county authority.
Regulated by: County Governments
LIBRARIAN--Certification
fees, $5-$10. Public school librarians are certified
by the Department of Education.
Collected by: State LIbrary
LIQUEFIED
PETROLEUM GAS LICENSE, PERMIT AND INSPECTION FEES--Various license,
examination and inspection fees are imposed for manufacturing, assembling, repairing,
selling, installing, transporting, storing, etc., LP gases. License fees
vary by classification but
cannot exceed $300; inspection fees, $37.50; examination fees, $15 per classification;
reexamination fees, $22.50 per classification; permits, $15.
Collected
by: Construction Industries Division
Regulation
and Licensing Department
LIQUOR LICENSES--See ALCOHOLIC BEVERAGE LICENSES
LOGO
RENTAL FEE--Annual fee of $180 per sign.
Collected by:
Traffic Services Section
New Mexico Highway and Transportation Department
LOGO
SIGN PERMIT
FEE--One time application approval fee of $125 per main line sign.
Collected
by: Highway Signing Unit , Traffic Services Section
New Mexico
Highway and Transportation Department
MANUFACTURED (MOBILE) HOME; MANUFACTURERS,
BROKERS, ASSOCIATE BROKERS, DEALERS, SALESPERSONS, REPAIRMEN, INSTALLERS--See
MANUFACTURED (MOBILE) HOMES heading, for permit and licensing requirements.
Collected
by: Manufactured Housing Division
Regulation and Licensing Department
MASSAGE THERAPY--This is a new licensing board. Fees have not yet
been established.
Collected by: Massage Therapy Board
Regulation
and Licensing Department
MATERNITY HOMES AND SHELTERS--Annual license
fee, $30; ammended license, $20.
Contact: Licensing and Certification
Bureau
Department of Health
MIDWIVES--Certified nurse-midwives:
application fee, $15; permit renewal fee, $15. Licensed midwives: application
for licensure, $100; change of
licensure status, $50; renewal of licensure, $50; examination fee, $50
Collected
by: Advisory Board of Midwifery
Department of Health
MONEY
ORDER SALES--Annual license fee, $150; agentÕs license, $25 . Investigation
fee, $150; Exam, $150 per day.
Collected by: Financial Institutions
Division
Regulation and Licensing Department
MORTGAGE LOAN COMPANY
AND LOAN BROKER--Registration fee, $400; renewal, $300; examination fee, $150
per day per examiner. Exemptions,
$300.
Collected by: Financial Institutions Division
Regulation
and Licensing Department
MOTOR CARRIERS--Under provisions of the Motor
Carrier Act of 1981, as amended, motor carriers doing business for hire in
New Mexico must apply to the Transportation Department of the State Corporation
Commission for a Certificate of Public Convenience (Intrastate) or a Certificate
of Registration (Interstate) or a Certificate of Registration (Interstate)
authority to operate. Application
for certificate or permit, $250; certificate of comparison, $15; interstate
registrations, $25; farm carrier intrastate, $25; name change $10; transfer or
lease, $200; broker or agent (annual), $100; reinstatement, $100; temporary authority,
$100; reinstatement of temporary authority, $50; annual registration (per
vehicle), $10; request to vacate hearings, $50; application for rate relief,
$200; zone or rate freedom, $15; suspension of certificate or permit, $15; lease
of interchange agreement, $5;
insurance filing, $15.
Collected by: Transportation Division
Corporation
Commission
MOTOR VEHICLE DEALERS, WRECKERS, DISMANTLERS--Business
license, $50 annually; $20,000 bond required. Dealer license plate fee is $50
for first plate and $10 for each additional plate.
Collected by: Motor
Vehicle Division
Taxation and Revenue Department
MOTOR VEHICLE
OVERSIZE AND OVERWEIGHT PERMIT--Permits are required for all oversize or overweight
loads. $15 per single trip
permit; $60 per multiple trip permit. Special Òliquid loadÓ permits cost $35
and $125.
Collected by: Motor Transportation Division
Taxation and
Revenue Department
MOTOR VEHICLE SALES FINANCE COMPANY--Annual license
fee, $400 in-state and $500 out-of-state. Duplicate license, $25; examination
fee, as set by the director.
Collected by: Financial Institutions Division
Regulation and Licensing Department
MUNICIPAL AND COUNTY BUSINESS
LICENSE--A Municipality or
county may impose an annual license fee that shall bear a reasonable relation to
the cost of regulation of the business.
Collected by: Municipality and
County
MUNICIPAL AND COUNTY BUSINESS REGISTRATION FEE--A municipality
or county shall charge a business registration fee on each place of business that
does not obtain a business license as described above. This fee shall not exceed
$35 a year and cannot be prorated for a portion of the year.
Collected
by: Municipality and County
NOTARY
PUBLIC--Application fee, $10; renewal (every 4 years), $10; $500
bond required.
Collected by: Secretary of State
NURSES--Application
for examination, $100 for RN and $90 for LPN; reexams, $50 for RN and $35
for LPN; application for endorsement, $90 for RN and $90 for LPN; biennial license
renewal for both, $60; reactivate lapsed license, $90; reactivate inactive
license, $60; inactive license, $20.
Collected by: New Mexico Board of
Nursing
NURSING HOME ADMINISTRATOR--Application
fee, $125; examination fee, $125; annual renewal, $50;
inactive fee, $10; inactive reactivation fee, $50; late fee, $100.
Collected
by: Nursing Home Administrators Board
Regulation and Licensing Department
NURSING
HOME (SKILLED NURSING FACILITY AND INTERMEDIATE CARE FACILITY)--Annual
license fee of $3 per bed; amended license, $20.
Contact:
Licensing and Certification Bureau
Department of Health
NUTRITIONISTS
AND DIETICIANS--Application
fee, $50; licensing, $150; renewal fee, $75.
Collected by: Nutrition
and Dietetics Board
Regulation and Licensing Department
OCCUPATIONAL
THERAPISTS--Registered occupational therapist: initial license, $75; annual
renewal, $50; late fee, $25; limited permit, $75. Certified assistant: initial
license, $75; annual renewal, $30; late fee, $25; limited permit, $75.
Collected
by: Occupational Therapy Practice Board
Regulation and Licensing
Department
OPTOMETRIST--Examination,
$100; new license, $50; Therapeutic certificate, $25; annual
renewal, $100; late penalty, $25.
Collected by: Optometry Board
Regulation and Licensing Department
OSTEOPATHIC PHYSICIANS AND ASSISTANTS--Physicians:
examination, $500; annual licenses, $100; initial license,
$300. PhysicianÕs assistant: initial license fee, $50; annual renewal, $10.
Collected
by: Osteopathic Medical Examiners Board
Regulation and Licensing
Department
OUTDOOR ADVERTISING
SIGN PERMIT FEE--Initial fee, $100; annual fee, $25 for each sign.
Collected
by: Beautification Unit, Right of Way Section
New Mexico
Highway and Transportation Department
PETROLEUM PRODUCTS LOADING FEE--In
addition to gasoline and special fuel taxes, a fee of 1¢ per gallon is imposed
on distributors for gasoline and special fuel sold or consumed in this state.
Collected
by: Revenue Processing Division
Taxation and Revenue Department
PETROLEUM
PRODUCTS--Gasoline
pumps and meters inspected and checked for accuracy periodically.
Petroleum transport trucks calibrated and permits issued./ No fees.
Administered
by: New Mexico Department of Agriculture
New Mexico State
University
PHARMACIES--Retail pharmacy and hospital pharmacy, $150; limited,
intermediate or major clinic license, $150; veterinarian clinic, $50; drug
manufacturer or wholesale drug distributor, $300; hospital drug room, $60;
drug room permit in intermediate
care or skilled nursing home facility, $100; drug room permit in adult shelter
care or custodial care facility: two through five beds, $35, six through ten
beds, $50; more than ten beds, $75; controlled substances, $60; limited veterinarian
wholesaler or retailer, $150.
Collected by: Pharmacy Board
Regulations and Licensing Department
PHARMACISTS--Registration by NABLEX
exam, $200; registration by reciprocity exam, $200; registration as intern, $15;
license renewal, active pharmacist,
$100; license renewal, active pharmacist, $100; license renewal, non-resident
pharmacist, $100; license renewal, inactive pharmacist, $35; license renewal
for intern, $10; wall certificate, $20.
Collected by: Pharmacy Board
Regulation and Licensing Department
PHYSICAL THERAPISTS AND ASSISTANTS--Physical
therapists: application, $75; annual renewal, $50; examination,
$90. Physical therapist assistants: application, $75; annual renewal, $30;
examination, $80.
Collected
by: Physical Therapists Licensing Board
Regulation and
Licensing Department
PHYSICIANS--Examination, $470; initial application
fee, $350; triennial renewal, resident and nonresident, $210; late fee, $150;
duplicate license, $25.
Collected by: New Mexico Board of Medical Examiners
PHYSICIANÕS
ASSISTANTS--Initial certification, $100; annual renewal,
$25; late fee, $50.
Collected by: Pipeline Department
Corporation
Commission
PIPELINE
LICENSE FEES--Operators of pipelines trransporting crude oil, natural gas, or
products derived therefrom must be licensed by the Corporation Commission. Annual
charge is made for liquid (products and crude) line, not including gathering
lines, based on size and length of line. Annual charge is made for gas transmission
line based on station horsepower.
Collected by: Podiatry Board
Regulation and Licensing Department
PODIATRISTS--Examination, $400;
certification by reciprocity,
$250; certificate, $25; annual license renewal, $125; temporary license, $30.
Collected
by: Podiatry Board
Regulation and Licensing Department
POLYGRAPH
EXAMINERS--Initial license fee, $150; annual renewal fees, $100;
reexamination fee, $75.
Collected by: Polygraph Examiners Board
Regulation and Licensing Department
PRIVATE INVESTIGATORS--Original
private investigator license application, biennial $200; managerÕs license, $75;
private investigator employee
registration, $35; private patrol operator license, $200; managerÕs license, $75;
security guard registration, $15; all branch office licenses, $50. Written
examination and posting of a surety bond of $2,000 required for private investigatorÕs
and private patrol operatorÕs licenses.
Collected by: Private Investigators
Bureau
Regulation and Licensing Department
PRIVATE
( PROPRIETARY) VOCATIONAL SCHOOLS--In-state application license fee, $100; out-of-state
application license fee,
$50; schools must post a bond in the amount of $5,000 and provide statement
of fiscal responsibility; $5 agent fee for both in-state and out-of-state proprietart
schools.
Collected by: Commission on Higher Education
PSYCHOLOGISTS--Application
and examination, $300; certificate renewal, $200; licensing
packet, $10.
Collected by: Psychologist Examiners Board
Regulation
and Licensing Department
PUBLIC UTILITIES INSPECTION AND SUPERVISION
FEES--A fee of 1/2% of gross
receipts derived from intrastate sales is imposed on public utilities.
Collected
by: Public Services Commission
PUBLIC WATER SUPPLY SAMPLING
FEE--All chemical compliance samples collected for community and non-transient
non-community public water supply systems must be collected by persons possessing
a current sampling certificate issued by the New Mexico Environment Department.
Public water supply systems can request the Department to collect compliance
samples at the rate of $25 per
compliance type.
Collected by: Environment Department
RADIATION
EQUIPMENT AND RADIOACTIVE MATERIAL--It is unlawful for any person to possess,
use, store, dispose of, manufacture, repair, alter or inspect radiation equipment,
specified by regulation of the Environment Department, unless registered;
no fee. It is unlawful for any person to possess, use, store, dispose of, manufacture,
process or alter any radioactive material unless that person holds: (1)
a license issued by the U.S.
Department of Energy and a certificate of registration issued by the Environment
Department; or (2) a license issued by and agreement state and a certificate
of registration by the department; or (3) a license issued by the department; no
fee.
Issued by: Environment Department
RADIATION PROTECTION CONTINUED
CARE REQUIREMENTS--A uranium mill license holder must pay 10 cents (10¢)
per pound of U3O8 in uranium (yellowcake) produced from such a mill into the
Continued Care Fund. The requirement
of a mill license holder to make deposits to the Continued Care Fund terminates
for each mill after the cumulative Continued Care Fund deposit for that
mill reaches one million dollars. Continued Care Fund deposits from a radioactive
waste disposal license holder shall be made at a rate determined by the division
director and approved by the division director as adequate to cover environmental
monitoring and all necessary corrective, maintenance, and emergency measures,
including decommissioning
required of uranium mill licenses.
Collected by: Environment Department
RADIOLOGIC
TECHNOLOGISTS--Two-year certificate, $50. Certification
testing fee, and $10 examination fee.
Contact: Environment Department
RAFFLES--See
BINGO AND RAFFLE LICENSE FEES AND TAXES
REAL ESTATE APPRAISERS--Special
waiver license, $40; resident license, $100; residential certificate,
$200; general certificate, $250. Examination (for certification), $100;
license renewal, $100; residential
certificate renewal, $100; general certificate renewal, $150. Temporary
practice, one property, $25; multiple properties, $100; duplication license, $25.
Federal Registry fee, as required by FIRREA.
Collected by: Real Estate
Commission
Regulation and Licensing Department
REAL ESTATE
BROKERS AND SALESMEN--Examination, $50; brokerÕs original license fee, $50; annual
renewal, $40; salesmanÕs original license fee, $50; renewal, $40; transfer
or duplicate license fee, $10;
late fee, $100.
Collected by: Real Estate Commission
Regulation and
Licensing Department
REHABILITATION CENTERS--Annual license fee of $3 per
bed; amended license, $20.
Contact: Licensing and Certification Bureau
Department
of Health
RENAL DIALYSIS (END STAGE) FACILITIES--Annual
license fee, $55; amended license, $20.
Contact: Licensing and Certification
Bureau
Department of Health
RESIDENTIAL FACILITIES FOR ADULTS
AND FOR CHILDREN--Annual license,
$30; amended license, $20.
Contact: Licensing and Certification Bureau
Department
of Health
RESPIRATORY CARE PRACTITIONERS--Initial two-year
license, $100; two-year renewal fee, $70; initial two-year restricted license,
$50; two-year restricted renewal fee $30; one-year temporary permit fee, $15.
Collected
by: Respiratory Care Practitioners Advisory Board
Regulation
and Licensing Department
SAVINGS AND LOAN OR BUILDING AND LOAN--Annual
examination, main office,
$200 plus .0075 s% of total assets, plus $50 for each branch; application for charter,
$2,500; investigation fee for each branch, $500.
Collected by: Financial
Institutions Division
Regulation and Licensing Department
SECURITIES
AND COMMODITIES BROKERS AND SALESMEN--Initial registration for dealers,
$300; annual renewal, $300. Registration for salesmen, $35; annual renewal,
$35. Registration for investment advisor, $300; annual renewal, $300. Registration
for investment advisor representative,
$35; annual renewal, maximum $2,500; Limited offering exemption, $350.
Collected
by: Securities Division
Regulation and Licensing Department
SMALL
LOAN COMPANIES--Original license fee, $500 plus $1,000 investigation
fee. Renewal license fee, minimum $5000 plus 75¢ per $1,000 of outstanding
loans. Examination fee, $200 per year; investigation fee, $1,000.
Collected
by: Financial Institutions Division
Regulation and Licensing Department
SOCIAL
WORKERS--Application
fees vary by category of licensure Baccalaureate Social Worker (LBSW),
application fee $75; Master Social Worker (LMSW), application fee, $100; and
Independent Social Worker (LISW), application fee, $135; LBSW renewal fee, $50.
Contact: Social
Work Examiners Board
Regulation and Licensing Department
SOLID
WASTE FACILITIES--No person shall operate any new facility without
a permit issued by the secretary. The secretary may request submittal of
completed applications for facilities
that have filed a Notice of Intent to continue to operate. Such applications
shall be submitted to the department within 90 days of receipt of the secretary's
request. Operators must comply with all applicable portions of the regulations
while awaiting issuance of a permit. No fee.
Issued by: Environmental
Department
SPECIAL FUEL PERMIT--Annual dealer's permit, $5; annual
user permit, $2 (one permit is required for each vehicle). In lieu of the $2
user permit, a $5 temporary permit
may be purchased by a non-New Mexico-based user which is valid for one entry
into and one exit from the State during a maximum period of 48 hours. Operators
of New Mexico-based vehicles may acquire a "Temporary Highway Use Permit: from
the Motor Vehicle Division.
Collected by: Motor Vehicle Division
Taxation
and Revenue Department
SPECIAL LANGUAGE PATHOLOGISTS AND AUDIOLOGISTS--Application
fee, $50; license renewal, $50; late renewal fee, $25.
Collected
by: Speech Language
Pathology and Audiology Advisory Board
Regulation and Licensing Department
STATE
"CRS" REGISTRATION--All businesses subject to the withholding tax,
compensating, governmental gross receipts tax, leased vehicle gross receipts
tax or gross receipts tax (reported under the combined reporting system, "CRS")
must register with the Taxation and Revenue Department and obtain a tax identification
number. No fee is imposed.
Contact: Audit and Compliance Division
Taxation
and Revenue Department
STATE
POLICE ESCORT--A fee for police escort, which may be required
to escort loads or vehicles exceed 20 feet in width, is charged; $300 per
day.
Collected by: Motor Transportation Division
Taxation and Revenue
Department
SWIMMING POOLS AND PUBLIC BATHS--No person shall commence construction
or extensively remodel a public swimming pool or public bath without
first obtaining a review statement of approval from the department; no fee. No
person shall operate a public
pool or public bath without having at all times an operating permit from the department;
no fee.
Issued by: Environmental Department
TEACHERS--No
fees at present. License required.
Licensed by: Education Department
THANATOPRACTICE--Initial
licensure as a funeral practitioner, $125, and
annual renewal, $125; penalty (revival), $25; assistant funeral practitioner annual
renewal, $125; associate funeral practitioner, $125; practice examination,
$150; annual renew, $125; resident
trainee, $50, and annual renewal, $50, penalty (revival), $25; direct disposer,
$125; annual renewal, $125; penalty (revival), $25; reinstatement, $150;
funeral establishment, $200; annual renewal, $200; crematory permit, $200; annual
renewal, $200.
Collected by: Thanatopractice Board
Regulation and
Licensing Department
TOBACCO PRODUCTS DEALERS--Each person engaged in the
business of selling cigarettes in New Mexico must register with the Taxation
and Revenue Department. No fee.
Register
with: Audit and Compliance Division
Taxation and Revenue
Department
TRADE MARK, TRADE NAME AND LABEL REGISTRATION--Registration fee,
$25; renewal, $25; assignments, $25.
Collected by: Secretary of State
UNDERGROUND
STORAGE TANKS--Registration required. Contact Environment
Department for regulations concerning standards, monitoring and insurance requirements,
inspection and registration fee schedule.
Contact: Underground
Storage Tank Bureau
Environment
Department
UNIFORM COMMERCIAL CODE (UCC) FEE SCHEDULE--Protection of
security interest under UCC requires filing of certain documents with the Secretary
of State. Filing fees ranging from $11.50, $12.50, $15 and $54 are charged,
depending on the document and the nature of the transaction.
Collected
by: Secretary of State
UTILITY AND CARRIER FEES--A fee of 1/4% of the
total intrastate operating revenue of railroads, telephone companies, radio common
carriers and other utilities
and carriers subject to the control and supervision of the Corporation Commission
is levied. Exempt are pipelines, motor carriers and air carriers.
Collected
by: Transportation Division
Corporation Commission
UTILITY
OPERATOR CERTIFICATION--It is unlawful to operate any water system or waste water
facility for public or commercial use serving 2,500 persons or more, unless
the system is operated by or under the supervision of a certified water system
supervisor or operator, or waste
water facility operator or supervisor. Certification application fee, $5; renewal,
$6, every 3 years. Certification by reciprocity, $20.
Collected by: Surface
Water Quality Bureau
Environment Department
VETERINARIANS
AND VETERINARIAN TECHNICIANS--Veterinarians: examination, $100; annual license,
$75. Veterinary Technicians: examination, $50; annual permit renewal, $20. Lay
Technicians: artificial insemination permits, $20; pregnancy diagnosis permit,
$20.
Collected by: Veterinary
Examiners Board
VETERINARY DRUG PERMIT--Limited veterinary drug
retailer or wholesaler, $150; veterinary drug permit for clinic, animal hospital,
mobile veterinary units, $50.
Collected by: Pharmacy Board
Regulation
and Licensing Department
WASTE DISPOSAL SYSTEMS--(Liquid waste, septic
tanks, etc.)--Any person intending to install and individual liquid waste disposal
system or to modify an existing system must obtain a registration certificate
prior to installation or
modification; no fee charged by the Environmental Department. Construction Industries
Division charges inspection fee of $12.
Issued by: Environment Department
Construction
Industries Division
Regulation and Licensing Department
WASTE
DISPOSAL SYSTEMS--(Solid waste)--At least 30 days prior to
the creation or modification of a system for the collection, transportation, or
disposal of solid waste, the person who is operating or will operate the system
shall obtain a registration
certificate: no fee charged by the Environment Department. An inspection fee of
$15 is charged by the Construction Industries Division.
Issued by: Environment
Department
Construction Industries Division
Regulation and Licensing
Department
WATER WELL DRILLERS--Initial two-year license fee, $50
plus a $5,000 surety bond; two-year renewal fee, $20.
Collected by: Office
of the State Engineer
WEATHER CONTROL OR CLOUD MODIFICATION LICENSE FEES--Persons
engaging in weather
control or cloud modification projects must be licensed; $100 fee.
Collected
by: New Mexico Institute of Mining and Technology
WEIGHMASTER--Annual
license fee, $10 plus $1,000 bond. Deputy weighmaster annual license fee,
$5.
Collected by: New Mexico Department of Agriculture
New Mexico State
University
WEIGHTS AND MEASURES--Each weighing or measuring device is
inspected and checked for accuracy at least once annually. Fees for service calls
only. Commercial repair establishments
register annually. Registration fee, $10 plus $1 for each repairman
and $1,000 bond required.
Collected by: New Mexico Department of Agriculture
New
Mexico State University
SPECIAL AGRICULTURAL
TAXES, LICENSES, PERMITS AND FEES
BEEF COUNCIL ASSESSMENT--$1.00 per head
for cattle involved in transfer of ownership.
Collected by: Livestock
Board
BEES--Registration of commercial apiaries, maximum of $5 per location
up to $200 in any one year
for each beekeeper.
Collected by: New Mexico Department of Agriculture
New
Mexico State University
BUTCHER OR SLAUGHTER (Meat and Poultry)--License,
$25 annually. Bond required.
Collected by: Livestock Board
Collected
by: County Treasurer
CATTLE REST STATIONS--License, $10 annually.
Bond required.
Collected by: Livestock Board
COMMERCIAL FERTILIZER
COMPANIES--Every trailer delivering liquid fertilizer is required to have
a permit; fee, $25. This applies
to trailers under 3,500 pounds (empty weight) and is in lieu of other motor
vehicle registration for trailers.
Collected by: Motor Vehicle Division
Taxation
and Revenue Department
COTTON GINS--Annual license fee, $10
plus $1,000 bond for each gin.
Collected by: New Mexico Department of
Agriculture
New Mexico State University
EGG DEALERS--Annual license
fee, $10 to $50 depending on volume, plus inspection fee of 12¢ per case.
Collected
by: New Mexico Department
of Agriculture
New Mexico State University
FEED, COMMERCIAL MANUFACTURERS--Commercial
feed manufacturers are required to register annually.
Annual registration fee, $2 per brand. Inspection fee, 15¢ per ton. Packages of
10 pounds or less, annual inspection fee of $25 per brand in lieu of tonnage inspection
fee.
Collected by: New Mexico Department of Agriculture
New
Mexico State University
FERTILIZER AND SOIL CONDITIONER MANUFACTURERS--Annual
registration fee, $5 per
brand and grade. Inspection fee, 35¢ per ton. Packages of 5 pounds or less, annual
inspection fee of $10 in lieu of tonnage inspection fee.
Collected
by: New Mexico Department of Agriculture
New Mexico State University
FRESH
MEATS DEALERS, SELLERS, MANUFACTURERS OR PROCESSORS OR OPERATORS OF A RENDERING
PLANT OR COLD STORAGE LOCKER PLANT (Livestock and Poultry)--License, $10
annually.
Collected by: Livestock Board
FRESH MEAT PEDDLER--License,
$250 annually.
Collected
by: Livestock Board
FRUITS AND VEGETABLES--Annual broker's license
fee, $50 plus $10,000 bond. Annual packer's license fee, $25 plus $5,000 bond.
Annual dealer's license fee, $50 plus $10,000 bond. Inspection and quality certification
fees established to cover costs.
Collected by: New Mexico Department
of Agriculture
New Mexico State University
HIDE INSPECTION
(Proof of ownership)--Inspection fee of 25¢ per hide of cattle and 6¢ per head
of sheep being transported.
Inspected
and Collected by: Livestock Board
HORSEOWNER'S TRANSPORTATION
PERMIT (In lieu of health inspection)--Fee for transporting horses, mules
and assess within the State for any purpose other than sale, $5 for live of ownership.
Collected
by: Livestock Board
LIVESTOCK AUCTIONS AND/OR SALES
RINGS--License, $25 annually. Bond required. Livestock inspection is required
before livestock is sold.
Inspected and Collected by: Livestock Board
LIVESTOCK
BRANDS (Cattle,
horses, mules, sheep, goats)--Recording fee, $50; rerecording fee, $40; recording
of a holding brand, $100; recording a transfer of a brand, $50; certified
copies of brands, $5.
Collected by: Livestock Board
LIVESTOCK IMPOUNDMENT
AND MOVING OF TRESPASS LIVESTOCK--An impoundment fee not to exceed $5.50
per head of trespass livestock or buffalo and 22¢ per mile for moving of trespass
livestock or buffalo is authorized.
Collected by: Livestock Board
LIVESTOCK
INSPECTION FEES
(Health and Brand)--30¢ per head for cattle, 40¢ for horse and mules and 8¢
per head for sheep and goats.
Inspected and Collected by: Livestock Board
LIVESTOCK
SPECIAL LEVIES--A special property tax levy of up to $9 per
$1,000 assessed valuation may be imposed on all range or beef cattle, horses,
mules, asses; $5 per $1,000 on dairy cattle; $18 per $1,000 on sheep and goats
in each county.
Fees set by: Livestock Board
Collected by: County Treasurer
MILK
GRADING--Any
person desiring to use a Grade A label in presenting or advertising any milk or
milk product for sale shall apply for a permit; no fee.
Issued by: Environment
Department
MILK PRODUCERS AND HANDLERS--A permit is required to
operate a milk operation, bulk milk transport for trucks or bulk milk pick-up
tanks; no fee.
Issued by: Environmental Department
PEANUT PROCESSORS--License,
$50 per year. Excise tax of up to $1 per ton on all peanuts grown
and sold by growers in New Mexico.
Collected
by: New Mexico Peanut Commission
PESTICIDES--Annual
pesticide or device registration, $35 each; pesticide dealer's license, $35;
pest management consultant license, $50 each; commercial pesticide applicator license,
$50 plus bond or liability insurance at specified levels; pesticide operator
license, $25; non-commercial applicator license, $50; examination fee, $10.
Collected
by: New Mexico Department of Agriculture
New Mexico State
University
PLANT PROTECTION
(Nursery and Floral Stock)--Annual inspection certificate, $50 plus $1.50
per acre; special vegetable plant inspection, $15; nursery dealer, florist dealer,
agent dealer and landscaper license, $50 each place of business or each vehicle;
special dealer license for vegetables and cacti only, $15. Collected plant
inspection permit, $50, plus a bill of sale, written authorization from land
owner or manager, and a numbered tag $.50 each, attached to each tree. Applicable
to any nursery dealer, wholesale
or retail; florist; landscaper; cactus dealer; vegetable transplant dealer;
collected plant permit; native plant digging permit; grower of plants, wholesale
or retail.
Collected by: New Mexico Department of Agriculture
New
Mexico State University
SEED TESTING--Any kind of seed other than grasses:
complete test, $10; purity only $6; germination only, $6; weed count only,
$6. Grass seed: complete test, $20; purity only, $12; germination only, $12;
weed count only, $6. Tetrazolium
test for viability, $20. Rush service, $5; "Mail purity first," $1.50. Extra
copy charge, $1. Hourly charge, $6 (for unusual samples, screenings, uncleaned
and unprocessed, purity on field run, germination test preparation on low grade
samples, etc.); inventory samples: carry-over vegetable seed submitted by a dealer
in lots of ten or more samples for germination to be handled at the convenience
of the seed laboratory, $1 each. Other special tests charged for at proportionate
rates.
Collected
by: New Mexico Department of Agriculture
New Mexico State University
STATE
CHEMIST--Provides chemical analytical services for the public: fee charges
to cover time and material used in the analysis.
Collected by: New
Mexico Department of Agriculture
New Mexico State University