2021 New Mexico Statutes
Article 13A - Sports and Recreation Facility Financing Act
Section 5-13A-5 - Exceptions.

The sports and recreation facility fee shall not apply:
A. if the local governing body by ordinance exempts lodging facilities whose maximum daily room charge is less than an amount stated in the ordinance;
B. to rooms at institutions of the federal government, the state or any political subdivision of the federal government or the state;
C. to rooms at religious, charitable, educational or philanthropic institutions or other nonprofit organizations, including rooms at summer camps operated by such organizations;
D. to clinics, hospitals or other medical facilities;
E. to privately owned and operated convalescent homes or homes for the aged, infirm, indigent or chronically ill; or
F. if the vendor does not offer at least three rooms at the vendor's lodging facility.
History: Laws 2008, ch. 76, § 5.
Emergency clauses. — Laws 2008, ch. 76, § 15 contained an emergency clause and was approved February 29, 2008.

Structure 2021 New Mexico Statutes