New Mexico Lodgers Tax Receipts


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REPORTED LODGERS TAX RECEIPTS, BY CITY OR COUNTY -- FY1997    
Tax
Rate* City/County 3Q96 4Q96 1Q97 2Q97 FY1997
3.0% Alamogordo $69,451 $59,098 $56,072 72794.00 $257,415
5.0% Albuquerque 2,144,052 2,075,763 1,608,756 2,071,249 7,899,820
5.0% Angel Fire 31,996 13,757 114,307 31,258 191,318
5.0% Artesia 20,801 20,464 18,298 20,035 79,598
3.0% Aztec 7,728 6,722 3,044 5,209 22,703
2.0% Belen 9,574 4,894 3,898 5,801 24,167
3.0% Bernalillo 8,212 6,494 6,385 5,942 27,033
5.0% Carlsbad 125,194 73,236 63,542 99,786 361,758
3.0% Carrizozo 2,145 1,447 952 1,876 6,420
3.0% Chama 25,061 18,244 4,444 6,891 54,640
4.0% Cimarron 5,652 5,157 1,039 3,960 15,808
3.0% Clayton 30,959 16,032 10,730 17,559 34,594
4.0% Cloudcroft 28,380 20,015 14,943 14,821 78,159
5.0% Clovis 40,654 35,656 22,799 36,024 135,133
3.0% Columbus 272 180 371 329 1,152
3.0% Cuba 2,074 2,903 1,720 1,249 7,946
3.0% Deming 1/ 30,703 29,501 36,991 34,614 131,809
3.0% Eagle Nest 7,459 3,249 4,173 2,830 17,711
5.0% Eddy County 33,537 16,621 9,069 21,923 81,150
3.0% Espanola 21,565 16,787 12,318 22,411 73,081
5.0% Farmington 184,334 148,990 101,043 160,953 595,320
5.0% Fort Sumner 4,467 4,573 3,148 4,436 16,624
5.0% Gallup 226,597 152,783 134,033 156,189 669,602
3.0% Grant County 11,630 8,789 6,326 9,363 36,108
5.0% Grants 78,577 70,994 53,344 70,494 273,409
3.0% Hatch 329 164 353 461 1,307
3.0% Hobbs 26,635 27,716 24,372 27,819 106,542
5.0% Hurley 1,086 718 599 951 3,354
5.0% Jemez Springs 2,893 2,628 1,134 2,303 8,958
5.0% Las Cruces 231,653 205,592 199,629 219,622 856,496
4.0% Las Vegas 49,175 33,418 24,874 37,378 144,845
2.0% Lincoln County 10,103 3,636 4,362 4,114 22,215
3.0% Logan 1,310 633 393 750 3,086
5.0% Lordsburg 29,079 25,594 41,425 30,288 126,386
5.0% Los Alamos 58,015 51,721 42,459 48,080 200,275
4.0% Los Lunas 4,998 7,150 5,265 8,522 25,935
3.0% Lovington 4,131 3,706 3,229 2,656 13,722
3.0% Luna County 1/ 158 384 670 1,086 2,298
2.0% Magdalena 755 1,130 710 509 3,104
3.0% Milan 468 331 267 385 1,451
2.0% Moriarty 13,947 6,735 17,221 7,139 45,042
3.0% Mountainair 417 406 189 557 1,569
3.0% Portales 7,196 5,720 7,429 5,693 26,038
5.0% Raton 91,543 44,216 29,343 43,333 208,435
5.0% Red River 121,111 44,960 127,396 57,053 350,520
3.0% Rio Rancho 25,049 21,642 20,462 15,274 82,427
5.0% Roswell 104,942 63,717 69,334 126,894 364,887
4.0% Ruidoso 138,881 70,914 98,589 70,911 379,295
5.0% Ruidoso Downs 22,784 11,187 6,948 50,229 91,148
3.0% San Miguel County 8,437 6,299 3,397 9,679 27,812
4.0% Santa Fe 1,268,163 972,155 564,901 878,967 3,684,186
3.0% Santa Fe County 82,210 59,756 27,411 43,004 212,381
3.0% Santa Rosa 50,639 38,748 31,902 40,774 162,063
3.0% Sierra County 5,585 3,702 3,012 5,627 17,926
5.0% Silver City 40,382 36,124 25,179 37,155 138,840
4.0% Socorro 40,649 41,446 34,394 42,160 158,649
3.0% Springer 1,785 1,330 1,186 2,528 6,829
4.5% Taos 234,677 152,187 133,913 194,593 715,370
3.0% Taos County 67,431 31,241 62,805 47,464 208,941
5.0% Truth or Consequences 19,146 16,456 16,965 19,191 71,758
5.0% Tucumcari 136,361 91,627 75,045 101,687 404,720
3.0% Williamsburg 1,091 1,068 512 971 3,642
*    Tax rates shown are effective as of 2Q1997.
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: 10/21/03