New Mexico Statutes
Chapter 3 - Municipalities
Article 38A - Hospitality Fee

Section 3-38A-1 - Short title. (Repealed effective July 1, 2028.) - This act [3-38A-1 to 3-38A-12 NMSA 1978] may be cited...

Section 3-38A-2 - Definitions. (Repealed effective July 1, 2028.) - As used in the Hospitality Fee Act: A. "gross rent"...

Section 3-38A-3 - Hospitality fee authorized; rate; purpose. (Repealed effective July 1, 2028.) - A. A municipality may impose by ordinance a hospitality fee...

Section 3-38A-4 - Collection of hospitality fee; audit. (Repealed effective July 1, 2028.) - A. Every proprietor of a tourist accommodation in a municipality...

Section 3-38A-5 - Financial reporting. (Repealed effective July 1, 2028.) - The governing body of a municipality imposing a hospitality fee...

Section 3-38A-6 - Ordinance requirements. (Repealed effective July 1, 2028.) - The ordinance imposing a hospitality fee and, as applicable, any...

Section 3-38A-7 - Collection of delinquencies; civil penalty. (Repealed effective July 1, 2028.) - A. A proprietor is liable for the payment of any...

Section 3-38A-8 - Lien for hospitality fee; payment; certificate of liens. (Repealed effective July 1, 2028.) - A. The hospitality fee imposed by a municipality constitutes a...

Section 3-38A-9 - Enforcement. (Repealed effective July 1, 2028.) - A. An action to enforce the Hospitality Fee Act may...

Section 3-38A-10 - Penalties; criminal. (Repealed effective July 1, 2028.) - A. It is a violation of the municipal ordinance imposing...

Section 3-38A-11 - Revenue bonds. (Repealed effective July 1, 2028.) - A. Revenue bonds may be issued at any time by...

Section 3-38A-12 - Refunding bonds. (Repealed effective July 1, 2028.) - A. A municipality having issued revenue bonds pursuant to the...