New Mexico § 5-14-5 Exemptions

New Mexico Statutes

§ 5-14-5 — Exemptions

New Mexico § 5-14-5

Ch. 5Municipalities and Counties

Art. 14Civic and Convention Center Funding

This text of New Mexico § 5-14-5 (Exemptions) 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. § 5-14-5 (2026).

Text

The convention center fee shall not apply: A. if a vendee:

(1)has been a permanent resident of the lodging facility for a period of at least thirty consecutive days; or (2) enters into or has entered into a written agreement for a room at a lodging facility for a period of at least thirty consecutive days; B. if the consideration paid by a vendee is less than two dollars ($2.00) a day; C. to rooms at institutions of the federal government, the state or any political subdivision thereof; D. to rooms at religious, charitable, educational or philanthropic institutions, including rooms at summer camps operated by such institutions; E. to clinics, hospitals or other medical facilities; F. to privately owned and operated convalescent homes or homes for the aged, infirm, indigent or chronically

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The convention center fee shall not apply: A. if a vendee: (1) has been a permanent resident of the lodging facility for a period of at least thirty consecutive days; or (2) enters into or has entered into a written agreement for a room at a lodging facility for a period of at least thirty consecutive days; B. if the consideration paid by a vendee is less than two dollars ($2.00) a day; C. to rooms at institutions of the federal government, the state or any political subdivision thereof; D. to rooms at religious, charitable, educational or philanthropic institutions, including rooms at summer camps operated by such institutions; E. to clinics, hospitals or other medical facilities; F. to privately owned and operated convalescent homes or homes for the aged, infirm, indigent or chronically ill; or G. if the vendor does not offer at least three rooms at its lodging facility. The convention center fee shall be imposed on the lodging facilities of a vendor that owns three or more lodging facilities within local governmental entities that have imposed a convention center fee, regardless of the number of rooms available for occupancy.