Lodgers/Convention Center Tax Report

The New Mexico Lodgers Tax Act, NMSA 1978, § 3-38-13 authorized municipalities by ordinance the ability to impose an occupancy tax for revenues on lodging within the municipality. In 1977, the City of Las Cruces established the Lodger’s Tax Ordinance imposing a 5% tax of gross taxable rent for lodging paid to vendors provides revenues which are to be used for:

• Collecting and otherwise administering the tax;
• Establishing, constructing, purchasing, otherwise acquiring, reconstructing, extending, bettering or otherwise improving fairgrounds, exposition buildings, fieldhouses, auditoriums, convention halls or other convention facilities, and acquiring improvements incidental thereto;
• Equipping and furnishing such recreational facilities of the municipality;
• Acquiring a suitable site, grounds, or other real property or any interest therein for such recreational facilities of the municipality;
• The principal of, and interest on, any prior redemption premiums due in connection with and any other charges pertaining to revenue bonds authorized by sections 14-37-23 or 14-37-24 NMSA 1953;
• Advertising, publicizing and promoting such recreational facilities of the municipality and tourist facilities therein; or
• Any combination of the foregoing purposes or transactions stated in this section provided that 25% of the said revenues deducting operating and collection expenses shall be used for the purposes of advertising, publicizing and promoting the facilities set forth above, and tourist attractions within the City of Las Cruces.

Additionally, the New Mexico Convention Center Financing Act, NMSA 1978, §§ 5-13-1 through 5-13-15, as amended and supplemented authorized a municipality to impose a convention center fee on the use of a room within a lodging facility with the Municipality. The City Of Las Cruces established the Convention Center Financing Ordinance in accordance with the Act. In this Ordinance, the City dedicates the revenue from the convention center fee to:

• Costs of acquisition of land for and the design, construction, equipping, furnishing, landscaping, operation, and maintenance of a convention center located within the city limits; and
• Payments of principal, interest or prior redemption premiums due in connection with and any other charges pertaining to revenue bonds authorized by the Act and ordinance; and
• Cost of collecting and otherwise administering the convention center fee; provided that administration costs shall not be paid until all required payments on the revenue bonds issued pursuant to the Act and ordinance are made and that no more than five percent of the revenue collected in any fiscal year shall be used to pay administration costs.

Reports Summary

Related Documents

• Lodgers and Convention Center Tax Report Form (PDF)
• Lodgers and Convention Center Tax Report Form Instructions