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Valencia County, NM Local Taxes & Fees: Business Tax Classification (2026)

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified September 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.

These county ordinances apply to unincorporated areas of Valencia County. Incorporated cities within the county may have their own rules that take precedence over county-level regulations.

§ 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.

View official code

Full Breakdown

01. 02(I). 05 before a license issues. 01 adds a 10% late penalty on top of the amount due. 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?
No single flat tax applies. Section 110.02 sets a separate license fee for each of fourteen business classes, ranging from $7.50 a day for an amusement show to $100 a year for a public dance hall, and the County Clerk collects the fee before the business may operate.
What happens if I miss the March 15 renewal date?
Section 110.01 adds a 10% penalty on top of the license fee due for late filing, unless the fee was not yet due and payable. The County Clerk can also sue for the unpaid amount plus attorney's fees under § 110.17, and place a lien on the business under § 110.18 until it is paid.
Can the county penalize a false license application?
Yes. Under § 110.99(A), the County Clerk who finds a materially false statement on a license application assesses the correct fee plus a 25% penalty, refers the matter for criminal prosecution as provided by law, and can refuse to issue the license.

Sources & Official References

Other rules in Valencia County

Fence Regulations: Height LimitsSome RestrictionsParking Rules: RV & Boat ParkingSome RestrictionsNoise Ordinances: Aircraft NoiseSome RestrictionsAnimal Ordinances: Veterinary Clinic ZoningFew RestrictionsBuilding Safety: Childcare Center RulesSignificant RestrictionsHistoric Preservation: Historic-Cultural MonumentsSome Restrictions

All Valencia County rules

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