504 TOWN OF TAGS
ORDINANCES
YEAR:
NUMBER:
ORDINANCE 70. 504
T 4
M\` OR'D TNTA,,TP."17�; TO NO. 1.55 OF '17"E. ORF:T !ANC�.-'S OF' TIC
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TAC)", liELATI,,!r, 1�1 'J
T A— C,0LT,:,TI0i OF
OCCITPATION rPAXIII'S ANii) PIXT"Y, LTCE,°"E FEES Di T-_TI,,' 710"'j": OF TAOS)
TI 01, ril-,I T�,I 01�' .'-'A!.-) ORDTIJANCIE
A'I ?]�C)IIT T I.%T 11 r!
'ALTE'S ',;01-', T111 HE
Ii('T TTcl' 1, IE VICLATIO'Ni T7 RE01P.
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L 3 H T � RY TTT_� n- TRUSTE.".'S OF 'i':`E 'I"CY,"I"' oF, q,�..nEEI, AS
POLLO'NS
That Ordinance No. 155 of the Or-linanaces of the '' f
own o
Taos relatim� to the assessment an,I collection of occupation taxes
an,! the fixi i
-irr of license fees in the Town of Taos an,! providing
for the enforcement of sait-, Ordinance and prescribins� nenalties
for the violation thereof, be ar,t the sal-e hereby is , amen•-Ied to
read, as follows :
Section 1: Bet irinint-, ii -Ith the 1st day of April, 1951,
occupation taxes shall be payable to the Tuwn of Taos, tlirou.h
its Town Clerk, from all nersons I rms
— , associations or corpor-
ntions of any character en-aged in the various pursuits, business-
es and occupations hereinafter mentioned accorlinr, to the follow-
ina-, sche-lule Y vis : Teler_"raph -orapanies ; telephone com,
)anies ;
electri(, light an•� power companies , other than Y?ural Electrifica-
tion cooperatives ; street railway companies , he-it-11-7 cormanl 's
r r i i lwr,-
Y, exoress comnanies , r:ol,l stora:7e qn•1 refri7eration com-
np.- ies ; maniifacti.,rers ; y,Cnolesale an,', retail merchants of all kinds;
coilunission merchants : coal (lealers ; ice dealers ; ltr.iber dealers ;
ice cream, lealers ; milk r1ealers ; live stoclr lealers ; nro 'u.ce
dealers in -Tools , •,-,,ayes an,lk marchan.-Ilise of evOry, kind an -I (,.liar-
acter ; mercantile agencies ; real estate agents ; claim 'v-ents ,
a,iJusters aria collectors ; financial a,r-ents ; re-,tal a.er'ts ; ,-!-encies
of every Ir in -I of character ; I-rokors oxl every 1•-i.n-I of cl-nracter ;
abstractors of lan-' titles ; -,_iaran_tos of ian.1 )rankers ;
'hanI.,inf-- corporations ; trust companies ; invcst:ne:t cor,1--)".1nies ;
buill_'n-~ col:j)anies ; loan comnanies ; surety comnanies, bonlii�c,
companies ; brokerage companies ; newsnaper publishers ; niii-11shIm"r
companies ; prin'lin,,, establishments ; electric suimly coripml es ;
oil companies ; mininf- -o,.ipanies ; new an,! secon.; I,an ` automobile
companies ; automobile agencies ; r:;ara)7_es and repa-ir shops ; I'aml-
f a C tur in,,-!- an'l other cor,norations ; institutions and establishments ;
do��'.ors , .�Cntists ; �drug,"'ists ; cozfectioners ; photor-raphers;
)c' U
undertakers ; storaL7e and transfer houses ., ar,,,' snler, of unclaimed
7ooils by express; companies an-1 cor.,Q,Ion carriers ; thoatprs perman-
ently located and operated for the exhibition o,' screen
ar -I soiin-I pictl,irr.,s an•. stare and operatic performances, or any
of them; and all occupatl-o!is, proressions , trales , ?�Iirsuitsl or
corporations an,I other .1 --'stitutions and establishrients ; utilities
an-'. bi.,s-.Inesses of whatever name or character, like or unlike
not hereinafter enumerated, at the rate off' One ''"ollar ner
anninn for each One Thousand Dollars ($1000) gross volitme. per
annum of business lone, except that a minimum fee of live Dol" ,.irs
(';5. 1)0) may be levied hereunrle •- anJ collected.
W
Restaurants, ;x5.00 to 5;100.00 per annum in the discretion of
Board of Trustees .
Teieat markets and Shops, X10.90 to !'50.00 per annum in the
discretion of the Board of Trustees . Provided, however , that
w' ere such meat market or shop is connecte,' :with an establishment
wholesaling or retailing~ foods , produce , or other loons , wares
and merchandise, such meat ;market or shop shall be liable for the
One Dollar (''1.00) per One 'Thousand Dollars (,:;100) of t Toss sales,
hereinbefore provided for.
Yotion Picture shows at the rate of .10 (101/) per seat.
Regular shows, excepting; Little Theatre :shows, !71.ven less
than 6 i^hts per week, : 100.00 per annwn.
Sing7le performances , exceo_ tin.:- Little `:-eatre snows , .-;10.00
ner performance .
Circuses , for the main sho:;, �"'50.0o to '.150.00 ner day in
the discretion of the ''oarr3 of Trustees .
Each outside concession ;15.00 per day.
Parades , other than Fiesta parades , inthe Iisc-et:i.or oP the
1:ayor, in an amount riot over 05.00 per para:ie .
Traveling; exh.ihition shoves of any kind or description, ex-
hibited or riven in any public hall, under tent, or any other
place within the town, and all public ex:iihitions -r amusements ,
of any nature or kin(-1, whatsoever, other than licensed theatres,
or those operating, under the auspices of the Taos Fiesta Cor,)or-
ation, or any school, church, or charitable orrranization, 10. 00
to ',100.00 in Lhe discretion of the 14ayor.
Concerts , other than those c.iver under a.tsvices of t'-ie 'Taos
Fiesta Corp. , or any school, church or charitable orr;anization ,
''5.00 per Iay.
`Theatres, other than nieture shows, 3 performances pei• week
and unf'er, :50.00 per annlun; over 3 perfor:ra. ces por week, ';100. C?C?
per annuri.
Theatrical ar;enr�ies .1:25. 1)0 per annum.
Amu9einent narlrs , ranting; of license to the optional -:-ith the
Board of Trustees , a license fee , excl).idincr, r1arices of •25.00 ner
anni m.
gv.e.ytr.i.an exlAbi.tions and rodeos , .'i;10.C)0 to ':50.00 per day
in the ?iscretion of the T,:a;ror.
Menaf-:eries •':5.00 to :,25 .00 in the : i.scretion of the '.<<yor.
Muse=s , other than State, County, Federal or l:unici.pal,
',10.00 per annwn in the liscretior of the Yayor.
Sparring, noxino, wrestlir. ^ exhibitions anI contests an ' other
athletic contests , 10.00 per performance in the rliscreti.on of the
Board of Trustees .
Section 2: Occupation Tax Schedule .
Beginninc, with the 1st day of April, 1951, licenses shall be
pavan1e to the ',own of ''aos, throunh its Town Clerk, fron all
persons , t firms , nornor. ations or associations of any craracter ,
enr�aned in the - arious pursuits , rusiresses an,' occupations, here-
inafter mcntione ', accordin.^.. to the following; schedules and rates :
Dealers in second han•' -,00ds at the rate of ':'.5.00 to X50.00
per annuin in the liscretion of the ?Boar,' of Trustees .
Junk Dealers, . 20.00 to ;50. 00 per annuum in the "iscretion
of Board of Trustees .
Loan a-ents and: a enices ,20. 00 to 85O.-DO, ner annum , in the
discretion of the Board of Trustees .
Private detectives, at the rate of ;,10. 0 per anmun.
Private Detective Are zCies , at the rate of -_,25.00 der anr_w».
Pawn Brokers, at the rate of :1_50.00 per anew-.
Amusement Ticket ,r•okers , at the rate of ;;50. 00 per annimi.
Gasoline an!; Oil filling stations , at the rate of 1;10.00 per
pump, per annum, provided that fillip;; station sellin; accessories,
tires or other merchandise , shall pay thereon -,n occupation tax
in the mcount of , 1.00 pnr one thousam! -Iollprs (.; 1000) of gross
sales thereof.
Itinerant iloetors a n-1 dentists of all kin?s , 10.00 to 100.00
ner lay in the -'•iseretion of the ?,Sayor.
_i,.ivate hospitals, other than relirous institutions , 50.00
per annum.
Persors, other than itinerant venfors, who shall temporarily
brin- into 'the Yown, stocks of•goo ls, :cares or merc gar. Fe -anr3.
offer the same for sale, at public auction, or pr.lvate sales ,
;15 .00 to •..,75.,)0 per day in the rl-iscretion of the ?,.ayor.
Barber Shops, per chair, at the rate of •A.00 nor armun.
Hair .Iressinrr establishments , per chair, at the rate o,F' .,in
per anniv-,
Rath rlou:aes and swim7-in- pools, 25.00 nsr arnmun.
Hotels, per room, at the rate of '''1.00 to "2 .50 per annum
d
n the iscretion of the Board of Trustees . (R estaurai) i.s in
connection therewith to be taxes separately accordin(T to the rates
herein specified for restaurants . )
Rooming; Houses, 5 to 10 rooms, ;;10.00 per annum.
Rooming; Houses, over 10 rooms, :=,15.00 per annum.
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Skating rinks, ice or roller, ;;`25.00 per annum.
r. Curb Stock Brokers., $25.00 per annum.
Attorneys, Doctors an:] Dentists $ ;'.10.00 per annum.
Plumbers an-i Steamf itters, •;;10.00 per annum.
Insurance Agencies, :;:10.00 per anniun,
yewspa{ er publishers, P per annum.
Banking establishment anal Banks , .;x;25.00 per annum.
Printin.7. establishments, ;'25.00 per annum.
Real estate agents anc� brokers, :;,25.00 ner annum.
Accountants and public bookkeepers, $10.00 per annum.
Public stenographers , .-1:5.00 per annum.
Dances , other tyan those riiven wider the aus vices of any
school., fraterral, relir;i ous or other charitable or Public organ-
ization, 4:5.00 ner dance .
Public address systems , broadcasting, from automobiles or !'
other vehicles, •.,2 .00 ner d.ay.
Shooting galleries, ;;3.00 per day.
Fortune tellers , clairvoyants , palmists� phrenologists , and
all like professions or businesses ;,5 . 00 to 5O. 00 rer lay in the
%liscretion of the Mayor.
CIO/ Billard and pool. parlors . '10.00 per ta}-l.e , per anru_m, and
bowling alleys '1,}10.00 per alley, per annum.
Omnibu.sses, '20.00 per anntur:.
Drays and stagecoaches drawn by horses, 1,10.00 per annum.
Trucks used for commercial purposes :;;,7.50 for the rst
truck per annwi, and ;:5.00 for each additional truck per annum.
Hawkers, :'?15.00 ner annum.
Hucksters, ;;10..00 per annum.
Peddlers, r10. `0 to •:,25.00 per annum, and 5.00 for each
additional truck per annum.
L
Auction house Proprietors ; 50.00 per anmu:l.
Auctioneers, ;'10.00 per day.
Keepers of street stands , to be allowed only with permission
of the Taos Fiesta Cor. noration durina; Fiestas an-' at otr.er times
with the nermissi.on or the Roarrl of Trustees, .;`10.00 per day.
Camp f-roun('s or motels , . 50 ( 50,Z) to .;'1.50 ner knit per 4ay.
Broadcasting or television stations :;50.00 per anr�url.
Public scales, •.)10.00 per annum.
Slot weighing machines , ;.3 .00 per annum.
Vendin rachines operating for profit, :;;2 .00 per Pnniun.
Gift enterprises, not forbidden by law, 7:10.00 per annum.
Soft -lrink parlors, :1`1O.00 to .1,50.00 per ar_nwn in the (- is-
cretion of the Board of Trustees .
®f1
` I
I
Cigar and cigarette stands, „ 5.00 to 50.c)0 per annum in
discretion of the Board of Trustees .
Taxis, for the first taxi, ;10.00 per anniun, for each addi-
tional taxi, ;,5.00 per annum.
Provided, that a separate license may be iriposed upon each
place of business conducted by the same person, firm, corporation
or association; anr.t provided ftu--tber, that the license fees herein
fixed rr:ay be changed at any tirie by the Board of Trustees , or that
additional pursuits , businesses and occupations may be a�Ided here-
to ai d the license .fees thereon fixed by resolution duly passed .
Section 3: boss Sales - How 'Estimated .
Vigienever in this ordinance it is provided that a tax shall
be based anon gross sales or volume of business , the tax so pav-
able shall be estimated in a(llrs.rce as nearly as possible upon the
transaction of the preceding calendar. year and shall be si.biect
i; to read iustment at the end of the taxable period .
Section 4 : Gross volume of business to be fixed -
^ nr. otest meeting;
For the purpose of assessing the occupation taxes provided
for in this or=dnance , the Board of Trustees, shall, l,efore the
1st riay of April, of each ,year, fix the ross volume of business
done for the purpose -)f taxation, of each cal7.in^ , profession,
occupation, business or avocation from the hest information obtain-
able . It shall give notice to each in.-iivi_dual, firm or corpora lion
of the amount of such assessment with at least five (5 ) (lags
notice of the tir:e an! place of h_earlrr- protest to the asFiessn:ent
so nia °e . At such protest meeting; the a_n-tiviclual, firer. or corpor-
ation may appear and protest the amount of such assessment, , and
present evidence before such Board of Trustees of the amount of
gro,' �> volume of business tone . If the poar,': of Trustees is
sat1.sfie,! upon such evl(lence that the assessment is too ni!:h, they
shall reduce the same to the proper ariount.
Section 5: Board of Trustees Tray_ reft:.se license .
The Board of Tru: 'es , °or the purpose of re nay
may
refuse licenses when it may rteem it for the best interests of the
public ; provirted, however, that no license shall be refused with-
o»t first giving the person, firm or corporation annlyin;-; there-
' fore , an opportunity to be heard. If, upon. such hearer- before
the nroard of Trustees , trio-thirds o,' those nresert at such meet-
inr*, l-e of tl^e on_ i.nior that it be fop the best i.r.terests of the
D"'Iblic so to ''o, such license may he .ref,ised .
Section 6 : Board of Trustees may_ revoke license .
in any case where, by the provision olo this or- inance , a
person, firm or corporation is required to obtain a license for
• i
any calling, occupation, profession, business or avocation, and
has been deemerl and adjudged guilty of violating any town ordinance
or State or Federal Statute in relation thereto, or when in the
,judgment of the hoard of Trustees, the public welfare shall require
sudh license so granted may be revoked.
Section 7 : Town Clerk to collect.
The license and occupation taxes herein provided for shall
be collected by the Town Clerk and shall be paid to that officer
by each person, firm or corporation owing any such license or
occupation tax and before enraging in any trade, business , call-
in„ avocation or occupation subject to either of such taxes, and
the Town Clerk shall be entitled to collect a fee of for
issuing such license .
Section 8: Failure to pay tax or license fee, ponalty.
Any person violating; any of the provisions of this ordinance
by failure to pay the license fee or occupation tax herein im-
posed shall, upon conviction thereof, be fined not less then
twenty-five dollars ('$25.00) nor more than One Hundred Dollars
(:("100.00) , or imprisoned in the Town Jail not less than one (1)
day nor more than thirty ( 30) days , ,,r by both such fine and
imprisonment in the discretion of the Court trying the case,
provided, however, that the Judge trying said rase and in-posing
a sentence of fine or imprisonment, or both, shall not be
authorized to suspend the operation of such sentence .
Section 9: Suit for collection, attorneys fees .
In the event of any civil suit for the collection of any
occupation tax or license , past due, the Town of Taos shall be
entitled to recover the tax, with interest and costs, and a
reasonable attorneys fee for the use and benefit of the Town
attorney, not leis than twenty-five dollars (, 25.00) to be fixed
by the Court trying the case .
Passed and adopted this 12th day of march, 1951.