New Mexico Lodgers Tax Receipts


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REPORTED LODGERS TAX RECEIPTS, BY CITY OR COUNTY -- FY1995    
Tax
Rate* City/County 3Q94 4Q94 1Q95 2Q95 FY1995
3.0% Alamogordo $49,399 $40,270 $32,406 48358.00 $170,433
5.0% Albuquerque 2,145,611 2,024,527 1,368,996 648,270 6,187,404
5.0% Angel Fire 35,531 9,109 113,596 51,393 209,629
5.0% Artesia 19,135 16,498 16,702 25,337 77,672
3.0% Aztec 3,935 2,915 2,782 4,716 14,348
2.0% Belen 3,694 4,100 4,761 6,854 19,409
3.0% Bernalillo 7,676 6,418 4,544 5,898 24,536
5.0% Carlsbad 119,999 65,786 56,687 82,988 325,460
3.0% Carrizozo 2,062 1,410 2,089 1,881 7,442
3.0% Chama 22,149 16,164 3,596 6,169 48,078
4.0% Cimarron 6,104 5,201 1,370 1,902 14,577
3.0% Clayton 11,879 5,948 6,154 6,250 30,231
3.0% Cloudcroft 20,999 12,890 13,870 11,022 58,781
3.0% Clovis 41,707 33,397 26,003 33,373 134,480
3.0% Columbus 184 315 318 395 1,212
3.0% Cuba 2,466 3,003 1,411 2,345 9,225
3.0% Deming 1/ 29,497 29,586 32,990 34,386 126,459
3.0% Eagle Nest 6,962 4,285 5,319 3,740 20,306
5.0% Eddy County 33,958 15,280 13,217 25,063 87,518
3.0% Espanola 21,002 14,751 8,220 13,812 57,785
5.0% Farmington 157,368 137,337 97,670 140,373 532,748
5.0% Fort Sumner 3,613 4,329 2,365 2,119 12,426
5.0% Gallup 380,026 187,830 125,481 132,261 825,598
3.0% Grant County 8,666 6,282 8,368 5,813 29,129
5.0% Grants 82,681 75,507 49,618 76,660 284,466
3.0% Hatch 389 407 332 362 1,490
3.0% Hobbs 24,260 22,337 18,328 28,797 93,722
5.0% Hurley 1,250 1,081 766 1,052 4,149
5.0% Las Cruces 206,568 197,024 186,812 234,103 824,507
4.0% Las Vegas 32,326 48,359 6,980 36,507 124,172
2.0% Lincoln County 8,604 3,922 4,636 3,742 20,904
3.0% Logan 1,185 677 396 737 2,995
5.0% Lordsburg 22,466 28,693 36,064 32,108 119,331
5.0% Los Alamos 53,241 31,720 43,051 44,862 172,874
3.0% Luna County 1/ 49 86 0 392 527
2.0% Magdalena 281 423 209 292 1,205
3.0% Milan 586 471 424 503 1,984
2.0% Moriarty 12,438 15,119 9,119 4,580 41,256
3.0% Mountainair 125 65 250 130 570
3.0% Portales 6,911 6,421 4,791 6,249 24,372
5.0% Raton 92,031 47,264 33,458 44,626 217,379
5.0% Red River 122,514 87,981 135,021 50,275 395,791
3.0% Rio Rancho 15,496 14,396 12,024 13,146 55,062
5.0% Roswell 93,560 84,019 72,926 98,639 349,144
4.0% Ruidoso 139,742 80,232 96,960 65,692 382,626
5.0% Ruidoso Downs 3,405 3,402 3,407 2,900 13,114
3.0% San Miguel County 18,950 12,911 6,411 7,645 33,095
4.0% Santa Fe 1,226,592 944,665 325,884 1,099,154 3,636,295
3.0% Santa Fe County 101,826 52,268 20,392 52,438 226,924
3.0% Santa Rosa 50,040 35,613 27,289 41,489 154,431
3.0% Sierra County 5,880 3,662 1,853 4,525 15,920
5.0% Silver City 42,002 29,724 24,012 37,624 133,362
4.0% Socorro 34,959 33,777 34,782 23,468 126,986
3.0% Springer 1,879 780 1,047 2,100 5,806
3.5% Taos 173,399 133,973 140,528 145,920 593,820
3.0% Taos County 43,531 26,029 230,466 110,059 410,085
5.0% Truth or Consequences 17,657 16,362 14,608 20,218 68,845
5.0% Tucumcari 121,545 105,796 80,008 101,372 408,721
3.0% Williamsburg 1,025 799 681 910 3,415
*    Tax rates shown are effective as of 2Q1995.
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