New Mexico § 3-38A-3 Hospitality fee authorized; rate; purpose. (Repealed

New Mexico Statutes

§ 3-38A-3 — Hospitality fee authorized; rate; purpose. (Repealed

New Mexico § 3-38A-3

Ch. 3Municipalities

Art. 38AHospitality Fee

This text of New Mexico § 3-38A-3 (Hospitality fee authorized; rate; purpose. (Repealed) is published on Counsel Stack Legal Research, covering New Mexico primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.M. Stat. Ann. § 3-38A-3 (2026).

Text

effective July 1, 2028.) A. A municipality may impose by ordinance a hospitality fee on the gross rent received by proprietors of tourist accommodations within the municipality in an amount not to exceed one percent of the gross rent. The fee imposed by this subsection may be referred to as the "hospitality fee". B. Proceeds from the hospitality fee shall be used as follows:

(1)fifty percent of the proceeds shall be used to equip and furnish a municipal convention center; and (2) fifty percent of the proceeds shall be used by the municipality to contract to purchase advertising that publicizes and promotes tourist-related attractions, facilities and events in the municipality and the county and tourist facilities or attractions within the area.

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effective July 1, 2028.) A. A municipality may impose by ordinance a hospitality fee on the gross rent received by proprietors of tourist accommodations within the municipality in an amount not to exceed one percent of the gross rent. The fee imposed by this subsection may be referred to as the "hospitality fee". B. Proceeds from the hospitality fee shall be used as follows: (1) fifty percent of the proceeds shall be used to equip and furnish a municipal convention center; and (2) fifty percent of the proceeds shall be used by the municipality to contract to purchase advertising that publicizes and promotes tourist-related attractions, facilities and events in the municipality and the county and tourist facilities or attractions within the area.