A. Every vendor providing lodgings in a municipality or county imposing an occupancy tax shall collect the proceeds thereof on behalf of the municipality or county and shall act as a trustee therefor.
B. The tax shall be collected from vendees in accordance with the ordinance imposing the tax and shall be charged separately from the rent fixed by the vendor for the lodgings.
History: 1953 Comp., § 14-37-18, enacted by Laws 1969, ch. 199, § 5; 1976 (S.S.), ch. 34, § 2.
Am. Jur. 2d, A.L.R. and C.J.S. references. — 72 Am. Jur. 2d State and Local Taxation §§ 866 to 880.
64 C.J.S. Municipal Corporations §§ 2070 to 2121.
Structure New Mexico Statutes
Article 38 - Licenses and Taxes
Section 3-38-1 - Licensing; business activities.
Section 3-38-2 - Denial or revocation of license; hearing.
Section 3-38-3 - Authorization for business registration fee.
Section 3-38-5 - Collection; enforcement.
Section 3-38-7 to 3-38-10 - Repealed.
Section 3-38-13 - Short title.
Section 3-38-14 - Definitions.
Section 3-38-15 - Authorization of tax; limitations on use of proceeds.
Section 3-38-17 - Collection of taxes.
Section 3-38-17.1 - Audit of vendors.
Section 3-38-17.2 - Financial reporting.
Section 3-38-17.3 - Enforcement.
Section 3-38-18 - Collection of delinquencies.
Section 3-38-18.1 - Lien for occupancy tax; payment; certificate of liens.
Section 3-38-20 - Ordinance requirements.
Section 3-38-21 - Eligible uses of tax proceeds.
Section 3-38-21.1 - Contracting for services.
Section 3-38-22 - Advisory boards created; duties.
Section 3-38-23 - Revenue bonds.