Section 3-38-24 – Refunding bonds.
A. Any municipality or county having issued revenue bonds as authorized in the Lodgers’ Tax Act [3-38-13 to 3-38-25 NMSA 1978] may issue refunding revenue bonds payable from pledged revenues therein authorized for the payment of revenue bonds at the time of the refunding or at the time of the issuance of the bonds being […]
Section 3-38-25 – Maintaining revenue dedication.
If a municipality or county has dedicated any amount of revenue attributable to a tax imposed pursuant to the Lodgers’ Tax Act [3-38-13 to 3-38-25 NMSA 1978], the municipality or county shall continue to dedicate the same amount of revenue attributable to the tax until the ordinance dedicating the revenue expires, the term of the […]
Section 3-38-22 – Advisory boards created; duties.
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 […]
Section 3-38-23 – Revenue bonds.
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 […]
Section 3-38-17.2 – Financial reporting.
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] […]
Section 3-38-17.3 – Enforcement.
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 […]
Section 3-38-18 – Collection of delinquencies.
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 […]
Section 3-38-18.1 – Lien for occupancy tax; payment; certificate of liens.
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 […]
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 […]