New Mexico Lodgers Tax Receipts


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REPORTED LODGERS TAX RECEIPTS, BY CITY OR COUNTY -- FY1996    
Tax
Rate* City/County 3Q95 4Q95 1Q96 2Q96 FY1996
3.0% Alamogordo $37,848 $46,630 $32,745 56200.00 $173,423
5.0% Albuquerque 1,956,215 2,030,265 1,379,285 1,978,451 7,344,216
5.0% Angel Fire 32,074 11,479 117,489 36,862 197,904
5.0% Artesia 26,220 20,374 14,638 16,538 77,770
3.0% Aztec 9,220 5,382 3,231 2,787 20,620
2.0% Belen 6,536 7,378 5,730 9,553 29,197
3.0% Bernalillo 3,914 8,700 5,667 7,440 25,721
5.0% Carlsbad 142,113 61,405 60,935 112,645 377,098
3.0% Carrizozo 1,602 1,933 1,505 1,752 6,792
3.0% Chama 24,387 15,773 4,189 5,919 50,268
4.0% Cimarron 6,292 2,224 1,186 3,318 13,020
3.0% Clayton 14,423 8,548 5,592 7,115 35,678
3.0% Cloudcroft 19,635 11,423 11,878 9,492 52,428
3.0% Clovis 39,791 32,143 32,059 30,866 134,859
3.0% Columbus 382 174 496 460 1,512
3.0% Cuba 2,465 3,004 3,075 1,763 10,307
3.0% Deming 1/ 26,811 31,495 35,543 32,265 127,525
3.0% Eagle Nest 7,922 3,583 3,897 2,455 17,857
5.0% Eddy County 35,537 17,900 8,305 24,577 86,319
3.0% Espanola 23,786 15,727 3,568 18,468 61,549
5.0% Farmington 170,645 144,435 110,369 147,099 572,548
5.0% Fort Sumner 3,147 2,520 1,977 4,588 12,232
5.0% Gallup 254,473 175,533 144,439 169,748 744,193
3.0% Grant County 10,832 7,961 5,427 9,499 33,719
5.0% Grants 84,031 83,070 46,905 73,517 287,523
3.0% Hatch 413 442 378 421 1,654
3.0% Hobbs 25,666 19,134 30,737 22,308 97,845
5.0% Hurley 1,168 606 581 1,343 3,698
5.0% Jemez Springs 0 0 1,172 1,996 3,168
5.0% Las Cruces 232,783 186,901 222,709 245,317 887,710
4.0% Las Vegas 50,780 31,875 23,279 37,813 143,747
2.0% Lincoln County 7,635 3,843 5,115 4,330 20,923
3.0% Logan 1,117 708 461 1,077 3,363
5.0% Lordsburg 28,264 21,201 43,023 35,256 127,744
5.0% Los Alamos 59,921 42,907 29,469 37,757 170,054
3.0% Luna County 1/ 48 241 729 616 1,634
2.0% Magdalena 243 415 285 503 1,446
3.0% Milan 672 538 516 414 2,140
2.0% Moriarty 16,817 6,781 10,967 22,127 56,692
3.0% Mountainair 980 354 345 532 2,211
3.0% Portales 6,813 7,189 4,653 6,679 25,334
5.0% Raton 90,011 4,364 71,922 42,511 208,808
5.0% Red River 129,386 58,675 122,535 50,511 361,107
3.0% Rio Rancho 19,507 20,321 13,098 20,211 73,137
5.0% Roswell 123,641 94,917 73,122 95,833 387,513
4.0% Ruidoso 147,883 73,097 96,614 52,942 370,536
5.0% Ruidoso Downs 13,846 9,988 8,484 8,007 40,325
3.0% San Miguel County 11,767 7,401 3,221 6,140 28,529
4.0% Santa Fe 1,251,634 853,642 648,058 725,292 3,478,626
3.0% Santa Fe County 94,126 56,244 19,430 45,080 214,880
3.0% Santa Rosa 50,956 39,150 27,596 39,862 157,564
3.0% Sierra County 6,143 3,684 1,820 4,128 15,775
5.0% Silver City 44,332 24,455 45,285 48,607 162,679
4.0% Socorro 37,684 35,887 29,614 42,249 145,434
3.0% Springer 2,188 1,017 877 1,031 5,113
4.5% Taos 220,354 149,434 159,566 181,002 710,356
3.0% Taos County 21,120 84,394 146,909 105,073 357,496
5.0% Truth or Consequences 18,586 16,699 16,037 18,757 70,079
5.0% Tucumcari 128,850 93,463 103,420 80,602 406,335
3.0% Williamsburg 658 1,091 1,360 288 3,397
*    Tax rates shown are effective as of 2Q1996.
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