Valencia County, NM Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Renewal deadline
- March 15 annually
- Late payment penalty
- 10% of fee due
- General violation penalty
- $300 fine or 90 days jail
- Sample fee (amusement shows)
- $7.50 per day
- Vending machine fee cap
- $1,200 per owner per year
- Enforcing office
- County Clerk
Summary
Every business operating in unincorporated Valencia County must hold a county license before starting operations and renew it annually by March 15. Section 110.02 sorts businesses into fourteen fee classes, from amusement shows at $7.50 a day to vending machines at $2 per machine a year, with the County Clerk collecting payment and adding a 10% penalty for late filing.
§ 110.02 BUSINESS REGULATED - FEES. ... The following pursuits, businesses or occupations are hereby required to be licensed and the fees set forth be paid to the county. (A) Amusement shows, cattle shows, horse shows, automobile shows, dog shows, fairs and amusements generally and of which charge an admission fee, except itinerant or traveling shows, circuses, carnivals, wrestling or boxing exhibitions, operatic and theatrical or other public exhibitions, which last named or traveling shows are hereinafter separately provided for; at the rate of $7.50 per day. ... (B) ... General provisions. Any person or entity found guilty of violating any of the provisions of §§ 110.01 et seq. or who fails to comply with any of its requirements shall be subject to a penalty of $300 or imprisonment for a period of not more than 90 days, or both, and each day this subchapter is violated shall constitute a separate offense.
Full Breakdown
Chapter 110 of the Valencia County Code requires every person, firm, corporation or association engaged in a licensed pursuit to secure a county business license before commencing operations and to renew it annually before March 15, under § 110.01. Section 110.02 sets a separate fee for each business class rather than one flat business tax: amusement, cattle, horse and dog shows pay $7.50 per day; auctioneers running fewer than ten sales a year pay $10 per auction day, while those running ten or more pay $50 a year; bill posting companies pay $50 a year; fortune tellers and clairvoyants pay $25 for the first day and $10 for each day after; public dance halls pay $100 a year or $25 a night; and merchandise or music vending machines pay a per-machine annual fee, capped at $1,200 for one owner's machines under § 110.02(I).
Applicants file with the County Clerk under § 110.03, listing the business name, address and nature of the enterprise, and must supply a current New Mexico taxpayer identification number and gross receipts statement under § 110.05 before a license issues. If the fee is not paid by March 15, § 110.01 adds a 10% late penalty on top of the amount due. The Clerk collects the fees, holds a lien, and can sue for collection with attorney's fees under §§ 110.16-110.18, and may issue a distraint warrant under § 110.20 against a business that still refuses to pay.
Violations & Fines
Operating an unlicensed business, or filing a materially false statement about the business or its owners, exposes the operator to county penalties. Under § 110.99(B), any violation of §§ 110.01 et seq. carries a fine of $300 or up to 90 days in jail, or both, and each day of continued violation is a separate offense. A false statement on the license application additionally triggers a 25% penalty on the tax found due, under § 110.99(A).
Frequently Asked Questions
Does unincorporated Valencia County charge a general business tax?
What happens if I miss the March 15 renewal date?
Can the county penalize a false license application?
Sources & Official References
Other rules in Valencia County
Compare Valencia County to another location·View the New Mexico local taxes & fees overview
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