Doña Ana County Board of County Commissioners

County Liquor License Tax (state liquor licensees outside the municipalities)

NMSA 1978 §7-24-2, in the New Mexico Compilation Commission's 2026 text, empowers a board of county commissioners, "by resolution duly adopted, on or before the first day of June of each year", to impose an annual, nonprohibitive license tax on state liquor licensees operating outside the municipalities that are local option districts, and provides that the tax "shall not exceed two hundred fifty dollars ($250)". Resolution No. 2026-08, adopted by the Doña Ana County Board of County Commissioners on January 13, 2026 (consent agenda item 11, passed 4-0 according to the minutes in the January 27, 2026 agenda packet), imposes "an annual (fiscal year July 1, 2026 - June 30, 2027) license tax, in the amount of $250" on persons holding state liquor licenses and operating in the county outside the corporate limits of Las Cruces, Hatch, Mesilla, Sunland Park and Anthony "as retailers, dispensers, restaurant licensees, or clubs". The resolution states that the tax is paid at the office of the County Clerk, payable to Doña Ana County, "one-half due on or before July 30, 2026, and the remaining one-half due on or before the last day of the calendar year 2026"; unpaid taxes are delinquent and collected under NMSA §7-24-3, and a revoked, suspended or transferred license earns no refund. County Code chapter 130 carries the same tax and is marked "Adopted annually by resolution"; the figure here is from the current adopted resolution for fiscal year 2026-27. The Board's agenda packet for August 12, 2025 (item 14, a restaurant A liquor license in Organ) states: "Pursuant to NMSA 1978 Section 60-6B-4, the board must hold a public hearing on the application within 45 days of the receipt of the application." The state liquor license itself is issued by the New Mexico Regulation and Licensing Department, Alcoholic Beverage Control Division. Contact the Doña Ana County Clerk's Office, 845 N. Motel Blvd., Room 1-200, Las Cruces, NM 88007, (575) 647-7421.