New Mexico Lodgers Tax Receipts


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REPORTED LODGERS TAX RECEIPTS, BY CITY OR COUNTY -- FY1994    
Tax
Rate* City/County 3Q93 4Q93 1Q94 2Q94 FY1994
3.0% Alamogordo $42,291 $11,732 $28,003 $34,656 $149,683
5.0% Albuquerque 1,848,355 1,806,258 1,244,325 1,684,660 6,583,598
5.0% Angel Fire 19,144 6,274 120,076 51,025 196,519
5.0% Artesia 2,249 45,131 13,848 19,215 80,443
3.0% Aztec 3,962 3,214 1,641 2,414 11,231
2.0% Belen 2,775 3,113 2,480 3,363 11,731
3.0% Bernalillo 7,128 5,973 2,960 5,776 21,837
5.0% Carlsbad 121,370 65,797 51,372 102,179 340,718
3.0% Carrizozo 1,839 2,126 1,255 1,351 6,571
3.0% Chama 19,067 13,791 7,098 4,265 44,221
4.0% Cimarron 4,420 6,837 2,032 2,685 15,974
3.0% Clayton 12,284 7,018 1,187 8,302 28,791
3.0% Cloudcroft 18,824 13,070 10,546 9,429 51,869
3.0% Clovis 41,626 32,150 24,306 35,550 133,632
3.0% Columbus 387 327 159 281 1,154
3.0% Cuba 0 1,940 1,655 2,018 5,613
3.0% Deming 1/ 29,474 26,319 27,623 34,347 117,763
3.0% Eagle Nest 5,923 3,587 6,079 3,982 19,571
5.0% Eddy County 37,590 19,529 8,748 25,552 91,419
3.0% Espanola 18,571 12,833 8,586 13,287 53,277
5.0% Farmington 150,215 89,456 144,719 127,411 511,801
5.0% Fort Sumner 2,152 1,335 918 1,665 6,070
5.0% Gallup 213,786 158,633 123,948 154,087 650,454
3.0% Grant County 14,238 3,899 3,542 6,895 28,574
5.0% Grants 79,734 70,000 46,553 74,344 270,631
3.0% Hatch 426 397 516 640 1,979
3.0% Hobbs 24,465 23,150 18,413 19,155 85,183
5.0% Hurley 1,100 1,062 543 1,644 4,349
5.0% Las Cruces 198,082 192,261 175,052 228,478 794,573
4.0% Las Vegas 17,705 30,785 61,832 13,336 123,658
2.0% Lincoln County 11,841 5,722 5,125 5,020 27,708
3.0% Logan 929 495 457 802 2,683
5.0% Lordsburg 22,715 28,763 42,460 33,430 127,368
5.0% Los Alamos 18,989 34,525 70,066 50,147 173,727
3.0% Luna County 1/ 33 167 161 209 570
2.0% Magdalena 265 176 91 346 879
3.0% Milan 617 550 485 592 2,244
2.0% Moriarty 12,559 11,688 8,557 12,832 45,636
3.0% Mountainair 149 272 161 8 590
3.0% Portales 7,132 6,711 5,118 6,562 25,523
5.0% Raton 87,179 44,737 29,721 43,437 205,074
5.0% Red River 109,377 73,072 129,753 41,095 353,297
3.0% Rio Rancho 11,468 10,269 19,756 1,866 43,359
5.0% Roswell 89,164 68,446 72,503 88,116 318,229
4.0% Ruidoso 115,026 66,839 76,465 58,274 316,604
5.0% Ruidoso Downs 12,948 550 7,030 40,925 66,403
3.0% San Miguel County 25,562 17,700 12,855 6,784 62,901
4.0% Santa Fe 1,161,901 888,693 486,547 886,446 3,423,587
3.0% Santa Fe County 38,175 43,067 92,360 60,168 233,770
3.0% Santa Rosa 44,532 34,477 24,925 38,834 142,768
3.0% Sierra County 4,942 2,925 1,828 4,090 13,785
5.0% Silver City 37,639 31,541 21,036 46,002 136,218
4.0% Socorro 27,226 33,248 28,906 34,397 123,777
3.0% Springer 1,732 1,208 830 1,211 4,981
3.5% Taos 175,743 124,172 147,925 141,751 589,591
3.0% Taos County 36,288 21,639 94,596 121,658 274,181
5.0% Truth or Consequences 17,961 16,256 13,542 18,810 66,569
5.0% Tucumcari 128,453 81,746 71,445 99,670 381,314
3.0% Williamsburg 980 786 611 337 2,714
*    Tax rates shown are effective as of 2Q1994.
1/   Deming's lodgers tax receipts have been reduced by the amount of remissions
      from Luna County to Deming.
Note:  Local governments in New Mexico have the option of imposing
a lodgers tax on rentals of motel and hotel rooms, trailer camps,
etc.  Receipts from the tax are used to promote tourist attractions                                            
and facilities within the state. The laws were amended in 1983 to
include use of proceeds to defray operating costs of such facilities
and to include performing arts facilities.                                             
                                               
Source:  New Mexico Department of Finance and Administration,
Local Government Division.                                             
Table prepared by:  Bureau of Business and Economic Research,
University of New Mexico.


Bureau of Business & Economic Research, UNM /bber@unm.edu
Last Revised: 2/11/02