§ 11.10.020. Subleasee gross receipt fee.

Latest version.

A monthly fee of three percent or three hundred fifty dollars ($350.00), whichever is less, shall be paid by every tenant and operator that subleases airport property from an airport leaseholder for the purpose of conducting business that produces revenue subject to New Mexico gross receipt taxes. Any subleasee claiming the three percent rate must present a copy of CRS-1 Form filed with the New Mexico Taxation and Revenue Department showing all gross receipts reported to the New Mexico Taxation and Revenue Department for the period for which the subleasee gross receipt fee is paid.

(Ord. 2007-05: Ord. 2006-03 (part))

                    
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