Santa Fe, NM Local Taxes & Fees: Business Tax Classification (2026)

10(A), adopted under the state's Municipal Business Licenses provisions, NMSA 1978 Sections 3-38-1 through 3-38-6. The section lists 27 specific business categories, each with its own flat per-year or per-day fee: adult bookstores and adult motion picture theaters at $50 per year, alarm companies at $75, antique dealers and artist/artisans at $10, auctions at $100 per day, carnivals and circuses at $150 per day, junk dealers, core recyclers, precious metal dealers and secondhand dealers at $50 per year, massage parlors at $50, mobile home parks at $2 per space with a $50 minimum, pawnbrokers at $250 per year, private detective agencies and special police agencies at $50, street performers at $35 (or $10 for a single 30-day period), taxicab services at $250, transient precious metals dealers at $100 per event, and vehicle vendors at $100 per vehicle per year.

Subsection D states the fees were reviewed on a case-by-case basis by the governing body and found to bear a reasonable relationship to the costs of regulating each business, meaning the classification exists to recover regulatory cost rather than raise general tax revenue; fees are not prorated once the calendar year has begun.