Section 3-38-19 – Penalties.
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 […]
Section 3-38-20 – Ordinance requirements.
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 […]
Section 3-38-6 – Lien for license; priority; payment from proceeds of judicial sale; certificate of liens.
A. The business license fee constitutes a lien in favor of the municipality upon the personal property of the business. The lien may be enforced as provided in Sections 3-36-1 through 3-36-7 NMSA 1978. B. Under process or order of court, no person shall sell the property of any business without first ascertaining from the […]
Section 3-38-7 to 3-38-10 – Repealed.
ANNOTATIONS Repeals. — Laws 1981, ch. 37, § 95, repealed 3-38-7 to 3-38-10 NMSA 1978, relating to the determination of gross receipts of businesses for the purpose of determining the business license fee or occupation tax assessment, confidentiality of information about taxpayers relating to the gross receipts of any business, the keeping of accurate records […]
Section 3-38-11 – Recompiled.
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.
Section 3-38-12 – Repealed.
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 — Laws 1981, ch. 37, § 95, repealed 3-38-12 NMSA 1978, relating to the foreclosure of the lien for business license fee or occupation tax in favor of the municipality, effective July 1, 1981.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.
Section 3-38-13 – Short title.
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, […]
Section 3-38-14 – Definitions.
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 […]
Section 3-38-15 – Authorization of tax; limitations on use of proceeds.
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 […]
Section 3-38-16 – Exemptions.
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 […]