A. It is a violation of the municipal ordinance imposing a hospitality fee and providing for collection and administration of the fee pursuant to the Hospitality Fee Act for any proprietor subject to the fee to fail to pay the hospitality fee, to fail to remit the proceeds of the fee to the municipality or to fail to account properly for a tourist accommodation and the proceeds of the fee pertaining to the accommodation.
B. The governing body of the municipality shall provide by ordinance that a violation of an ordinance imposing and providing for collection and enforcement of the hospitality fee pursuant to the Hospitality Fee Act is a misdemeanor subject to a fine of not more than five hundred dollars ($500) or imprisonment for not more than ninety days, or both.
History: Laws 2003, ch. 417, § 10.
Delayed repeals. — Laws 2007, ch. 233, § 1 amended Laws 2003, ch. 417, § 13, to provide that the Hospitality Fee Act is repealed effective July 1, 2028.
Structure New Mexico Statutes
Section 3-38A-1 - Short title. (Repealed effective July 1, 2028.)
Section 3-38A-2 - Definitions. (Repealed effective July 1, 2028.)
Section 3-38A-3 - Hospitality fee authorized; rate; purpose. (Repealed effective July 1, 2028.)
Section 3-38A-4 - Collection of hospitality fee; audit. (Repealed effective July 1, 2028.)
Section 3-38A-5 - Financial reporting. (Repealed effective July 1, 2028.)
Section 3-38A-6 - Ordinance requirements. (Repealed effective July 1, 2028.)
Section 3-38A-7 - Collection of delinquencies; civil penalty. (Repealed effective July 1, 2028.)
Section 3-38A-9 - Enforcement. (Repealed effective July 1, 2028.)
Section 3-38A-10 - Penalties; criminal. (Repealed effective July 1, 2028.)
Section 3-38A-11 - Revenue bonds. (Repealed effective July 1, 2028.)
Section 3-38A-12 - Refunding bonds. (Repealed effective July 1, 2028.)