[HISTORY: Adopted by the City Council of the City of Las
Vegas as indicated in article histories. Amendments noted where applicable.]
[Adopted 8-20-2003 by Ord. No. 03-12 (Ch. 5, Art. 8, of the
1972 Code)]
This article shall be known as and cited as the "Lodgers' Tax
Ordinance."
The purpose of this article is to impose a tax, which will be borne by persons using commercial accommodations, which tax will provide revenues for the purpose of advertising, publicizing and promoting facilities, tourist attractions and acquisition, construction and maintenance of tourist attractions as authorized in § 389-15 of this article.
As used in the chapter, the following terms shall have the meanings
indicated:
The Advisory Board established herein 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.
The City of Las Vegas, New Mexico.
The City Clerk of Las Vegas, New Mexico.
The chief administrative officer of the municipality authorized
to enforce and carry out all ordinances, rules and regulations of
the municipality and to delegate this authority as deemed necessary.
The Local Government Division of the Department of Finance
and Administration of the State of New Mexico.
The total amount of the rent paid for lodging, not including
the state gross receipts tax or local sales tax.
The rooms or other accommodations furnished by a vendor to a
vendee by a taxable service of lodgings.
The transaction of furnishing rooms or other accommodations
by a vendor to a vendee who for a rent uses, possesses or has the
right to use or possess any room or other units of accommodation in
or at a taxable premises.
The tax on lodging authorized by the Lodgers' Tax Act.[1]
A corporation, firm, other body corporate, partnership, association
or individual. "Person" includes an executor, administrator, trustee,
receiver or other representative appointed according to law and acting
in a representative capacity. "Person" does not include the United
States of America, the State of New Mexico, any corporation, department,
instrumentality or agency of the federal government or the state government,
or any political subdivision of the state.
The consideration received by a vendor in money, credits,
property or other consideration valued in money for lodgings subject
to any occupancy tax authorized in the Lodgers' Tax Act.[2]
A hotel, apartment, apartment hotel, apartment house, lodge,
lodging housing, rooming house, motor hotel, guesthouse, guest ranch,
ranch resort, guest resort, mobile home, motor court, auto court,
auto camp, trailer court, trailer camp, trailer park, tourist camp,
cabin or other premises used for lodging;
NMSA 1978, §§ 3-38-13 through 3-38-24, as
it may be amended.
A person who travels for the purpose of business, pleasure
or culture to the City.
Events that are planned for, promoted to, and attended by
tourists.
Facilities and attractions that are intended to be used by
or visited by tourists.
Transportation systems that provide transportation for tourists
to and from tourist-related facilities, attractions and events.
A natural person to whom lodgings are furnished in the exercise
of the taxable lodging.
A person furnishing lodgings in the exercise of the taxable
service of lodging.
[Amended 4-18-2018 by Ord. No. 18-02]
There is hereby imposed an occupancy tax of 5% of gross taxable
rent for lodging paid to vendors within the City.
A.
No vendor shall engage in business of providing lodging in the City
before obtaining a license as provided in this section.
B.
Applicants for a vendor's license shall submit an application to
the City Manager or designee stating:
(1)
The name of the vendor, including identification of any person, as
defined in this article, who owns or operates place of lodging and
the name or trade names under which the vendor proposes to do business
and the post office address thereof;
(2)
A description of the facilities, including the number of rooms and
the usual schedule of rates therefor;
(3)
A description of the facilities provided by vendor or others to users
of the lodgings, such as restaurant, bar, cleaning, laundry, courtesy
car, stenographer, tailor or others, and a statement identifying the
license issued, to whom issued, the authority issuing, and the period
for which issued. If applicable, also the identification number provided
by the Bureau of Revenue of the State of New Mexico;
(4)
The nature of the business practices of the vendor and to what extent,
if any, his business is exempt from the lodgers' tax;
(5)
Other information responsibly necessary to effect a determination
of eligibility for such license.
C.
The City Manager or designee shall review applications for license
within 10 days of receipt thereof, and grant the license in due course
if the applicant is doing business subject to the lodgers' tax.
D.
An applicant who is dissatisfied with the decision of the City Manager
or designee may appeal the decision to the City Council by written
notice to the City Clerk of such appeal to be made within 15 days
of the date of decision of the City Manager or designee on the application.
The matter shall be referred to the City Council for hearing at the
regular or special meeting in the usual course of business. The decision
of the City Council made thereof shall be expressed in writing and
be communicated in the same manner as the decision of the City Manager
or designee is transmitted. The action of the City Council shall be
deemed final.
E.
If the City Council finds for the applicant, the City Manager or
designee shall issue the appropriate license or other notice conforming
to the decision made by the City Council.
[Amended 12-8-2021 by Ord. No. 21-19]
The exemptions from occupancy tax shall comply with NMSA 1978,
§ 3-38-16, as amended.
[Amended 7-7-2004 by Ord. No. 04-11]
A.
Every vendor providing lodgings shall collect the lodgers' tax on
behalf of the City and shall act as a trustee therefor.
B.
The lodgers' tax shall be collected from vendees and shall be charged
separately from the rent fixed by the vendor for the lodgings.
C.
Each vendor licensed under this article shall be liable to the City
of Las Vegas for the tax provided herein on the rent paid for lodgings
at the vendor's respective place of business.
D.
Each vendor shall file a report, on forms provided by the City, of receipts for lodging in the preceding calendar month and shall submit the proceeds of the lodgers' tax to the City, which shall include sufficient information to enable the City to audit the report and shall be verified on oath by the vendor. Said report and proceeds shall be submitted to the City on or before the 25th of each month or be postmarked on or before the 25th of each month. If the 25th falls on a weekend or legal holiday, the report shall be submitted on the following regular business day. Vendors submitting reports to the City after the due date shall be liable for the tax, plus a civil penalty as provided for in § 389-9 herein.
E.
The City Council shall furnish to the Board that portion of any proposed
budget, report or audit filed or received by the City, pursuant to
either NMSA 1978, Chapter 6, Article 6 (§ 6-6-1 et seq.),
or the Audit Act that relates to the expenditure of lodgers'
tax funds, within the 10 days of the filing or receipt of such proposed
budget, report, or audit by the City.
F.
The City Council shall report to the Division, on a quarterly basis,
any expenditure of lodgers' tax funds pursuant to NMSA 1978, §§ 3-38-15
and 3-38-21, and shall furnish a copy of such report to the Board
when it is filed with the Division.
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 Las Vegas, New Mexico, and shall be open to
the inspection of the City during reasonable hours and shall be retained
for three years.
A.
Every vendor is liable for the payment of the proceeds of any occupancy
tax that the vendor failed to remit to the City, whether due to his
failure to collect the tax or otherwise. He shall be liable for the
tax plus a civil penalty equal to the greater of 10% of the amount
not remitted or $100. The City Manager or designee shall give the
delinquent vendor written notice of the delinquency, which notice
shall be mailed to the vendor's local address.
B.
If payments are not received within 15 days of the mailing of the
notice, the City may bring an action in law or equity in the District
Court for the collection of any amounts due, including without limitation
penalties thereon, interest on the unpaid principal at a rate not
exceeding 1% a month. If the City attempts collection through an attorney
or the City Attorney, for any purpose with regard to this article,
the vendor shall be liable to the City for all costs, fees paid to
the attorney or City Attorney, and all other expenses incurred in
connection therewith.
C.
The occupancy tax imposed by the City constitutes a lien in favor
of the City upon the real and personal property of the vendor providing
lodgings. The lien may be enforced as provided in NMSA 1978, §§ 3-36-1
through 3-36-7. Priority of the lien shall be determined from the
date of filing.
D.
Under process or order of the Court, no person shall sell the property
of a vendor without first ascertaining from the City Manager or designee
the amount of any occupancy tax due to the City. Any occupancy tax
due the City shall be paid from the proceeds of the sale before payment
is made to any judgment creditor or any other person with a claim
on the proceeds of the sale.
F.
The Fourth Judicial District Court may issue a writ of mandamus or
order an injunction or other appropriate remedy to enforce the provisions
of this article.
G.
The District Court shall award costs and reasonable attorneys' fees
to the prevailing party in a court action to enforce the provisions
of this article.
Any person who violates the provisions of this article for a
failure to submit reports when due or to pay the tax, to remit proceeds
thereof to the City or to properly account for any lodging and tax
proceeds pertaining thereto shall be guilty of a misdemeanor and,
upon conviction, shall be fined in an amount not exceed $500 or by
imprisonment not to exceed 90 days, or both.
If any person believes he has made a 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 Manager or designee, no later than
90 days from the date 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 Manager or designee
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.
A.
Should the total lodgers' tax revenue in any one year exceed $250,000,
then the City Council shall select for annual random audit(s) 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 the rent is collected from each vendor thus audited.
B.
The City Council shall determine each year the number of vendors
within the City to audit.
C.
The audit(s) may be performed by the City Manager or designee or
by any other designee of the City Council. A copy of the audit(s)
shall be filed annually with the Division.
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 the Lodgers' Tax Act, except to a court of competent jurisdiction
in response to an order thereof in an action related 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 purpose, the information revealed
is not identified as applicable to any individual taxpayer.
A.
The City Council shall administer the lodgers' tax monies. The Mayor
shall appoint a five-member Advisory Board that consists of two members
who are owners or operators of lodging 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.
B.
The Board shall submit to the City Council recommendations for the
expenditure of funds authorized pursuant to this article for advertising,
publicizing and promoting tourist-related attractions, facilities,
and events in the City.
[Amended 7-15-2015 by Ord. No. 15-09; 4-18-2018 by Ord. No. 18-02; 12-8-2021 by Ord. No. 21-19]
The use of monies under this chapter shall comply with NMSA
1978, § 3-38 et al, as amended.
B.
The revenue bonds may be payable from and such payment may be secured
by a pledge of and lien on the revenues derived from:
(1)
The proceeds of the occupancy tax imposed herein after deduction of those amounts required to be expended pursuant to NMSA 1978, § 3-38-15, Subsections D and E, and the administration costs pertaining to the tax in an amount not to exceed 10% of the occupancy tax receipts collected by the City in any fiscal year, excluding from the computation of such cost the administration costs ultimately recovered from delinquent vendors by civil action as penalties, costs of collection and attorneys' fee but not as interest on unpaid principal.
(2)
The tourist-related facilities, attractions or transportation systems
to which the bonds pertain, after provision is made for the payment
of the operation and maintenance expenses of such facilities, attractions
or transportation systems; or
C.
The bonds shall bear interest at a rate or rates as authorized in
the Public Securities Act, and the first interest payment may be for
any period authorized in the Public Securities Act.
D.
Except as otherwise provided in the Lodgers' Tax Act, revenue bonds
authorized in the Lodgers' Tax Act shall be issued in accordance with
the provisions of , NMSA 1978, §§ 3-31-2 through 3-31-6.
A.
The City Council may contract for the management of programs and
activities funded with revenue from the tax authorized herein. The
City Council shall require such contractors periodically report to
it, such reports being due at least quarterly, listing the expenditures
for those periods. Within 10 days of receiving such reports, the City
Council shall furnish copies of them to the Board. Funds provided
to the contracting person or governmental agency shall be maintained
by that person or agency in a separate account established for that
purpose and shall not be commingled with any other money.
B.
A person or governmental agency with whom the City contracts under
this section to conduct an activity authorized by NMSA 1978, § 3-38-21,
shall maintain complete and accurate financial records of each expenditure
of the occupancy tax revenue made and, upon request of the City Council,
shall make such records available for inspection.
C.
The occupancy tax revenue spent for a purpose authorized by the Lodgers'
Tax Act and this article may be spent for day-to-day operations, supplies,
salaries, office rental, travel expenses and other administrative
cost only if those administrative costs are incurred directly for
that purpose.
D.
A person or governmental agency with whom the City contracts under
this section may subcontract with the approval of the City Council.
A subcontractor shall be subject to the same terms and conditions
the contractor as regarding separate financial accounts, periodic
reports and inspection of records.
The City shall follow any rules and regulations promulgated
by the Division pursuant to the Lodgers' Tax Act.
[Adopted 7-7-2010 by Ord. No. 10-21]
There is imposed on any person engaging in business in this
municipality for the privilege of engaging in business in this municipality
an excise tax equal to 0.25% of the gross receipts reported or required
to be reported by the person pursuant to the New Mexico Gross Receipts
and Compensating Tax Act[1] as it now exists or as it may be amended. The tax imposed
under this article is pursuant to the Municipal Local Option Gross
Receipts Taxes Act,[2] as it now exists or as it may be amended, and shall be
known as the "one-fourth-of-one-percent municipal gross receipts tax."
This article hereby adopts by reference all definitions, exemptions
and deductions contained in the Gross Receipts and Compensating Tax
Act[1] as it now exists or as it may be amended.
[1]
Editor's Note: See NMSA 1978, § 7-9-1 et seq.
No municipal gross receipts tax shall be imposed on the gross
receipts arising from:
A.
Transporting persons or property for hire by railroad, motor vehicle,
air transportation or any other means from one point within the municipality
to another point outside the municipality; or
B.
A business located outside the boundaries of a municipality on land owned by that municipality for which a state gross receipts tax distribution is made pursuant to NMSA 1978, § 7-1-6.4, Subsection C; or
C.
Direct broadcast satellite services.
Revenue from the 0.25% of municipal gross receipts tax will
be used for the purpose(s) listed below:
A.
Municipal general purposes.
The effective date of the one-fourth-of-one-percent municipal
gross receipts tax shall be either January 1 or July 1, whichever
date occurs first after the expiration of three months from the date
this article is adopted and the adopted ordinance is delivered or
mailed to the Taxation and Revenue Department.
