Do I need a business license?
The Las Cruces Municipal
Code, Chapter 16, addresses business regulations and Article IV
of the Code specifically describes business registration.
Any person conducting
business within the City limits must secure a business license or
registration. A business is “any profession, trade or occupation
and all and every kind of calling, whether or not carried on for
profit, except those organizations exempt from the federal income
tax pursuant to section 501(c)(3).” Businesses include such
things as restaurants, retail stores, real estate appraisers, day
care centers, firework stands, carnivals, and private
investigators. Home office businesses, an individual doing
professional or technical work out of their house, also require
registration.
To operate a business in New
Mexico, you must have a State Tax Identification Number. The
State requires that businesses charge a gross receipt tax and
deliver that tax to the State.
If you collect New Mexico
gross receipt tax, and the address of your business is within the
city limits, you should have a City of Las Cruces business
registration or license. |