[Adopted 12-17-1996 by Ord. No. 558 (Ch. 90, Art. II, of the
Code of Ordinances)]
The following words, terms and phrases, when used in this article,
shall have the meanings ascribed to them in this section, except where
the context clearly indicates a different meaning:
BOARD
The advisory board established in this article to make recommendations
to the City Council, keep minutes of its proceedings and submit its
recommendations, correspondence and other pertinent documents to the
City Council.
GROSS TAXABLE RENT
The total amount of rent paid for lodging, not including
the state gross receipts tax or local sales taxes.
LODGING
The transaction of furnishing rooms or other accommodations
by a vendor to a vendee who for rent uses, possesses or has the right
to use or possess any room or other units of accommodations in or
at a taxable premises.
LODGINGS
The rooms or other accommodations furnished by a vendor to
a vendee by a taxable service of lodging.
OCCUPANCY TAX
The tax on lodging authorized by the Lodgers' Tax Act,
NMSA 1978 § 3-38-13 et seq.
PERSON
A corporation, firm, other body corporate, partnership, association
or individual. The term "person" includes an executor, administrator,
trustee, receiver or other representative appointed according to law
and acting in a representative capacity, but does not include the
United States of America, the state, any corporation, department,
instrumentality or agency of the federal government or the state government,
or any political subdivision of the state.
RENT
The consideration received by a vendor in money, credits,
property or other consideration valued in money for lodgings subject
to an occupancy tax authorized in the Lodgers' Tax Act.
TAXABLE PREMISES
A hotel, apartment, apartment hotel, apartment house, lodge,
lodginghouse, rooming house, motor hotel, guesthouse, guest ranch,
ranch resort, guest resort, mobile home, motor court, auto camp, trailer
court, trailer camp, trailer park, tourist camp, cabin or other premises
for lodging.
TOURIST
A person who travels for the purpose of business, pleasure
or culture to a municipality or county imposing an occupancy tax.
VENDEE
A natural person to whom lodgings are furnished in the exercise
of the taxable service of lodging.
VENDOR
A person furnished lodgings in the exercise of the taxable
service of lodging.
The purpose of this article is to impose a tax which will be borne by persons using commercial lodging accommodations, which tax will provide revenues for the purpose of advertising, publicizing and promoting tourist-related attractions, facilities and events, and acquiring, establishing and operating tourist-related facilities, attractions or transportation systems, as authorized in §
298-16.
Any person who violates the provisions of this article for a failure to pay the tax, to remit proceeds thereof to the City, to properly account for any lodging and tax proceeds pertaining thereto or for violating the confidentiality provisions of §
298-14 shall be guilty of a misdemeanor and upon conviction shall be punished as provided in Chapter
1, General Provisions, Article
III, Violations and Penalties, §
1-19.
There is hereby imposed an occupancy tax of 5% of gross taxable
rent for lodging within the City paid to vendors.
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 30 consecutive days; or
(2) Enters into or has entered into a written agreement for lodgings
at the taxable premises for a period of at least 30 consecutive days;
B. If the rent paid by the vendee is less than $2 a day;
C. To lodging accommodations at institutions of the federal government,
the state or any political subdivision thereof;
D. To lodging accommodations at religious, charitable, educational or
philanthropic institutions, including, without limitation, such accommodations
at summer camps operated by such institutions;
E. To clinics, hospitals or other medical facilities;
F. To privately owned and operated convalescent homes, or homes for
the aged, infirm, indigent or chronically ill; or
G. If the taxable premises do not have at least three rooms or three
other units of accommodation for lodging.
The vendor shall maintain adequate records of facilities subject
to the tax and of proceeds received for the use thereof. Such records
shall be maintained in City, shall be open to the inspection of the
City during reasonable hours and shall be retained for three years.
If any person believes he has made payment of any lodgers'
tax in excess of that for which he was liable, he may claim a refund
thereof by directing to the City Clerk, no later than 90 days from
the date the payment was made, a written claim for refund. Every claim
for refund shall state the nature of the person's complaint and
the affirmative relief requested. The City Clerk shall allow the claim
in whole or in part or may deny it. Refunds of tax and interest erroneously
paid and amounting to $100 or more may be made only with the approval
of the City Council.
It is unlawful for any employee of the City to reveal to any
individual other than another employee of the City any information
contained in the return or audit of any taxpayer, including vendors
subject to this article, except to a court of competent jurisdiction
in response to an order thereof in an action relating to taxes to
which the City is a party, and in which information sought is material
to the inquiry; to the taxpayer himself or to his authorized representative;
and in such manner, for statistical purposes, the information revealed
is not identified as applicable to any individual taxpayer.
The City Council shall administer the lodgers' tax monies collected. The Mayor 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 City, two members who are owners or operators of industries located within the City that primarily provide services or products to tourists and one member who is a resident of the City and represents the general public. The board shall advise the City Council on expenditure of funds authorized under §
298-16 for advertising, publicizing and promoting tourist attractions and facilities in the City and surrounding area.
The City may use the proceeds from the lodgers' tax to
defray the costs of:
A. Collecting and otherwise administering the tax, including the performance
of audits required by the Lodgers' Tax Act (NMSA 1978 § 3-38-13
et seq.) pursuant to guidelines issued by the Department of Finance
and Administration;
B. Establishing, operating, purchasing, constructing, otherwise acquiring,
reconstructing, extending, improving, equipping, furnishing or acquiring
real property or any interest in real property for the site or grounds
for tourist-related facilities, attractions or transportation systems
of the City or the county;
C. The principal of and interest on any prior redemption premiums due
in connection with and any other charges pertaining to revenue bonds
authorized by NMSA 1978 § 3-38-23 or 3-38-24;
D. Advertising, publicizing and promoting tourist-related attractions,
facilities and events of the City or county and tourist facilities
or attractions within the area;
E. Providing police and fire protection and sanitation service for tourist-related
events, facilities and attractions located in the City; or
F. Any combination of the foregoing purposes or transactions stated
in this section, but for no other City purpose.