This act [3-38A-1 to 3-38A-12 NMSA 1978] may be cited as the “Hospitality Fee Act”. History: Laws 2003, ch. 417, § 1. ANNOTATIONS Delayed repeals. — Laws 2007, ch. 233, § 1 amended Laws 2003, ch. 417, § 13, to provide that the Hospitality Fee Act is repealed effective July 1, 2028.
A. It is a violation of the municipal ordinance imposing a hospitality fee and providing for collection and administration of the fee pursuant to the Hospitality Fee Act for any proprietor subject to the fee to fail to pay the hospitality fee, to fail to remit the proceeds of the fee to the municipality or […]
A. Revenue bonds may be issued at any time by a municipality to defray wholly or in part the costs of equipping or furnishing a municipal convention center. B. The revenue bonds may be payable from and payment may be secured by a pledge of and lien on the revenues derived from: (1) the proceeds […]
A. A municipality having issued revenue bonds pursuant to the Hospitality Fee Act may issue refunding 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 refunded as the governing body of the municipality may […]
As used in the Hospitality Fee Act: A. “gross rent” means the total amount of rent paid for tourist accommodations, not including the state and local option gross receipts taxes paid on the rent receipts; B. “municipality” means a municipality located in a class A county with a population greater than two hundred fifty thousand […]
A. A municipality may impose by ordinance a hospitality fee on the gross rent received by proprietors of tourist accommodations within the municipality in an amount not to exceed one percent of the gross rent. The fee imposed by this subsection may be referred to as the “hospitality fee”. B. Proceeds from the hospitality fee […]
A. Every proprietor of a tourist accommodation in a municipality imposing a hospitality fee shall collect the hospitality fee on behalf of the municipality and shall act as a trustee of the fee revenues. The fee shall be collected from proprietors in accordance with the ordinance imposing the fee and shall be charged separately from […]
The governing body of a municipality imposing a hospitality fee shall: A. furnish to any municipal advisory board dealing with occupancy, lodging or accommodation taxes or fees information on that portion of a proposed budget report or audit filed or received by the governing body pursuant to either Chapter 6, Article 6 NMSA 1978 or […]
The ordinance imposing a hospitality fee and, as applicable, any ordinance amending the fee, shall: A. set out the procedures for licensing a proprietor and for suspending or revoking a license or refusing to license a proprietor after the governing body of the municipality has given the proprietor an opportunity for a public hearing on […]
A. A proprietor is liable for the payment of any amount of the hospitality fee proceeds the proprietor has failed to remit to the municipality. B. A municipality shall provide by ordinance for a civil penalty for failure to remit the hospitality fee due in an amount equal to the greater of ten percent of […]
A. The hospitality fee imposed by a municipality constitutes a lien in favor of that municipality upon the personal and real property of the proprietor providing tourist accommodations in that municipality. The lien may be enforced as provided in Sections 3-36-1 through 3-36-7 NMSA 1978. Priority of the lien shall be determined from the date […]
A. An action to enforce the Hospitality Fee Act may be brought by: (1) the attorney general or the district attorney in the county of jurisdiction; or (2) a proprietor of a tourist accommodation who is collecting the proceeds of a hospitality fee in the county of jurisdiction. B. A district court may issue a […]
