New Mexico § 5-13A-5 Exceptions

New Mexico Statutes

§ 5-13A-5 — Exceptions

New Mexico § 5-13A-5

Ch. 5Municipalities and Counties

Art. 13ASports and Recreation Facility Financing Act

This text of New Mexico § 5-13A-5 (Exceptions) 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. § 5-13A-5 (2026).

Text

The sports and recreation facility fee shall not apply: A. if the local governing body by ordinance exempts lodging facilities whose maximum daily room charge is less than an amount stated in the ordinance; B. to rooms at institutions of the federal government, the state or any political subdivision of the federal government or the state; C. to rooms at religious, charitable, educational or philanthropic institutions or other nonprofit organizations, including rooms at summer camps operated by such organizations; D. to clinics, hospitals or other medical facilities; E. to privately owned and operated convalescent homes or homes for the aged, infirm, indigent or chronically ill; or F. if the vendor does not offer at least three rooms at the vendor's lodging facility.

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The sports and recreation facility fee shall not apply: A. if the local governing body by ordinance exempts lodging facilities whose maximum daily room charge is less than an amount stated in the ordinance; B. to rooms at institutions of the federal government, the state or any political subdivision of the federal government or the state; C. to rooms at religious, charitable, educational or philanthropic institutions or other nonprofit organizations, including rooms at summer camps operated by such organizations; D. to clinics, hospitals or other medical facilities; E. to privately owned and operated convalescent homes or homes for the aged, infirm, indigent or chronically ill; or F. if the vendor does not offer at least three rooms at the vendor's lodging facility.