The governing body may declare, by ordinance, that the licensing or regulation of a business not otherwise exempt by law is conducive to the promotion of the health and general welfare of the municipality and may impose a license fee on and require a separate license for each place of business conducted by the same […]
ANNOTATIONS Recompilations. — Laws 1981, ch. 37, § 6, recompiled 3-38-11 NMSA 1978, relating to liens for business license fees or occupation taxes, as 3-38-6 NMSA 1978, effective July 1, 1981.
ANNOTATIONS Repeals. — Laws 1981, ch. 37, § 95, repealed 3-38-12 NMSA 1978, relating to the foreclosure of the lien for business license fee or occupation tax in favor of the municipality, effective July 1, 1981. For present provisions, see 3-38-6 NMSA 1978.
Sections 3-38-13 through 3-38-25 NMSA 1978 may be cited as the “Lodgers’ Tax Act”. History: 1953 Comp., § 14-37-14, enacted by Laws 1969, ch. 199, § 1; 1996, ch. 58, § 1; 2020, ch. 19, § 1. ANNOTATIONS The 2020 amendment, effective July 1, 2020, after “through”, deleted “3-8-24” and added “3-8-25”. The 1996 amendment, […]
As used in the Lodgers’ Tax Act [3-38-13 to 3-38-25 NMSA 1978]: A. “gross taxable rent” means the total amount of rent paid for lodging, not including the state gross receipts tax or local sales taxes; B. “lodging” means the transaction of furnishing rooms or other accommodations by a vendor to a vendee who for […]
A. A municipality may impose by ordinance an occupancy tax for revenues on lodging within the municipality, and the board of county commissioners of a county may impose by ordinance an occupancy tax for revenues on lodging within that part of the county outside of the incorporated limits of a municipality. B. The occupancy tax […]
The occupancy tax shall not apply: A. if a vendee: (1) has been a permanent resident of the taxable premises for a period of at least thirty consecutive days, unless those premises are temporary lodging; or (2) enters into or has entered into a written agreement for lodgings at the taxable premises for a period […]
A. Every vendor providing lodgings in a municipality or county imposing an occupancy tax shall collect the proceeds thereof on behalf of the municipality or county and shall act as a trustee therefor. B. The tax shall be collected from vendees in accordance with the ordinance imposing the tax and shall be charged separately from […]
The governing body of any municipality or county collecting over two hundred fifty thousand dollars ($250,000) in occupancy tax proceeds shall select for annual random audits one or more vendors to verify the amount of gross rent subject to the occupancy tax and to ensure that the full amount of occupancy tax on that rent […]
A. The governing body of any municipality or county imposing and collecting an occupancy tax shall furnish to the advisory board that portion of any proposed budget, report or audit filed or received by the governing body pursuant to either Chapter 6, Article 6 NMSA 1978 or the Audit Act [12-6-1 to 12-6-14 NMSA 1978] […]
A. An action to enforce the Lodgers’ Tax Act [3-38-13 to 3-38-25 NMSA 1978] may be brought by: (1) the attorney general or the district attorney in the county of jurisdiction; or (2) a vendor who is collecting the proceeds of an occupancy tax in the county of jurisdiction. B. A district court may issue […]
A. The governing body of the municipality or county shall, by ordinance, provide that a vendor is liable for the payment of the proceeds of any occupancy tax that the vendor failed to remit to the municipality or county, due to his failure to collect the tax or otherwise, and shall provide for a civil […]
A. The occupancy tax imposed by a municipality or county constitutes a lien in favor of that municipality or county upon the personal and real property of the vendor providing lodgings in that municipality or county. The lien may be enforced as provided in Sections 3-36-1 through 3-36-7 NMSA 1978. Priority of the lien shall […]
The governing body of the municipality or county shall, by ordinance, provide for penalties by creating a misdemeanor and imposing a fine of not more than five hundred dollars ($500) or imprisonment for not more than ninety days or both for a violation by any person of the provisions of the occupancy tax ordinance for […]
A. For the purpose of regulation and when deemed in the public interest, the governing body may refuse to grant a license but no license shall be refused until the person seeking the license has been given the opportunity of a hearing by the governing body. After such a hearing, the majority of the governing […]
The ordinance imposing an occupancy tax or any ordinance amendatory thereof or supplemental thereto, except as limited by or otherwise provided in the Lodgers’ Tax Act [3-38-13 to 3-38-25 NMSA 1978], shall: A. provide a procedure for licensing each vendor and for refusing a vendor a license after an opportunity has been given to the […]
A. Subject to the limitations contained in Section 3-38-15 NMSA 1978, a municipality or county imposing an occupancy tax may use the proceeds from the occupancy tax that are collected based on the first thirty days a vendee rents lodgings in taxable premises to defray costs of: (1) collecting and otherwise administering the occupancy tax, […]
A. The governing body of a municipality or county may contract for the management of programs and activities funded with revenue from the tax authorized in Section 3-38-15 NMSA 1978. The governing body shall require periodic reports to the governing body, at least quarterly, listing the expenditures for those periods. Within ten days of receiving […]
A. The mayor of every municipality that imposes an occupancy tax pursuant to the Lodgers’ Tax Act [3-38-13 to 3-38-25 NMSA 1978] shall appoint a five-member advisory board that consists of two members who are owners or operators of lodgings subject to the occupancy tax within the municipality, two members who are owners or operators […]
A. Revenue bonds may be issued at any time or from time to time by a municipality or county to defray wholly or in part the costs of any one, all or any combination of purposes authorized in Paragraphs (2) through (5) of Subsection A of Section 3-38-21 NMSA 1978. B. The revenue bonds may […]
