New Mexico Statutes Chapter 5. Municipalities and Counties § 5-13A-2. Definitions

A. “local governing body” means the governing body of a qualified municipality authorized pursuant to the provisions of the Sports and Recreation Facility Financing Act to impose sports and recreation facility fees;

B. “lodging facility” means a hotel, motel or motor hotel; a bed and breakfast facility; an inn; or any other facility offering rooms for payment of rent or other consideration;

C. “qualified municipality” means an incorporated municipality with a population of more than one thousand but less than one thousand one hundred that is located in a class B county with a population of greater than fourteen thousand but less than fifteen thousand according to the most recent federal decennial census;

D. “room” means a unit of a lodging facility, such as a hotel room;

E. “sports and recreation facility fee” means the fee imposed by a local governing body pursuant to the Sports and Recreation Facility Financing Act on vendees for the use of lodging facilities;

F. “vendee” means a person who rents or pays consideration to a vendor for use of a room; and

G. “vendor” means a person or the person's agent who furnishes rooms for occupancy for consideration.