A. An action to enforce the Hospitality Fee Act may be brought by:
(1) the attorney general or the district attorney in the county of jurisdiction; or
(2) a proprietor of a tourist accommodation who is collecting the proceeds of a hospitality fee in the county of jurisdiction.
B. A district court may issue a writ of mandamus or order an injunction or other appropriate remedy to enforce the provisions of the Hospitality Fee Act.
C. The court shall award costs and reasonable attorney fees to the prevailing party in a court action to enforce the provisions of the Hospitality Fee Act.
History: Laws 2003, ch. 417, § 9.
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 — Laws 2007, ch. 233, § 1 amended Laws 2003, ch. 417, § 13, to provide that the Hospitality Fee Act is repealed effective July 1, 2028.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 (Repealed effective July 1, 2028.)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 (Repealed effective July 1, 2028.)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 (Repealed effective July 1, 2028.)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 (Repealed effective July 1, 2028.)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 (Repealed effective July 1, 2028.)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 (Repealed effective July 1, 2028.)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 (Repealed effective July 1, 2028.)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 (Repealed effective July 1, 2028.)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 (Repealed effective July 1, 2028.)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 (Repealed effective July 1, 2028.)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 (Repealed effective July 1, 2028.)