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New Mexico Statutes Chapter 3. Municipalities § 3-38A-3. Hospitality fee authorized;  rate;  purpose

Current as of May 06, 2021 | Updated by FindLaw Staff

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 shall be used as follows:

(1) fifty percent of the proceeds shall be used to equip and furnish a municipal convention center;  and

(2) fifty percent of the proceeds shall be used by the municipality to contract to purchase advertising that publicizes and promotes tourist-related attractions, facilities and events in the municipality and the county and tourist facilities or attractions within the area.

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Cite this article: FindLaw.com - New Mexico Statutes Chapter 3. Municipalities § 3-38A-3. Hospitality fee authorized;  rate;  purpose - last updated May 06, 2021 | https://codes.findlaw.com/nm/chapter-3-municipalities/nm-st-sect-3-38a-3.html

Read this complete New Mexico Statutes Chapter 3. Municipalities § 3-38A-3. Hospitality fee authorized;  rate;  purpose on Westlaw

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