New Mexico Lodgers Tax Receipts


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REPORTED LODGERS TAX RECEIPTS, BY CITY OR COUNTY -- FY1998    
Tax
Rate* City/County 3Q97 4Q97 1Q98 2Q98 FY1998
5.0% Alamogordo $79,207 $47,589 $9,551 $117,598 $253,945
5.0% Albuquerque 2,133,148 1,920,153 1,448,478 1,687,178 7,168,957
5.0% Angel Fire 20,780 11,254 143,976 59,467 235,477
5.0% Artesia 22,179 26,349 20,814 18,129 87,471
5.0% Aztec 7,057 4,840 3,534 6,123 21,554
4.0% Belen 8,726 8,508 6,108 16,512 39,854
3.0% Bernalillo 7,376 6,636 4,290 5,068 23,370
5.0% Carlsbad 129,991 37,906 70,928 106,421 395,246
3.0% Carrizozo 2,498 1,835 2,347 2,116 8,794
3.0% Chama 26,739 18,011 4,128 55,046 103,924
4.0% Cimarron 6,995 1,536 5,132 2,991 16,654
3.0% Clayton 13,497 11,038 6,944 8,447 39,926
4.0% Cloudcroft 29,425 20,782 17,834 14,481 82,502
5.0% Clovis 82,259 67,822 62,940 66,613 279,634
3.0% Columbus 242 280 173 962 1,657
3.0% Cuba 2,250 2,568 2,182 27,025 34,025
3.0% Deming 1/ 33,586 32,456 39,130 36,127 141,299
3.0% Eagle Nest 6,695 3,399 3,970 3,707 17,771
5.0% Eddy County 32,552 12,749 11,836 23,709 80,846
3.0% Espanola 38,721 23,422 18,688 23,131 103,962
5.0% Farmington 192,469 159,703 114,074 171,977 638,223
5.0% Fort Sumner 5,456 4,619 5,764 6,607 22,446
5.0% Gallup 233,959 168,235 154,909 207,275 764,378
3.0% Grant County 13,026 9,523 6,577 9,246 40,372
5.0% Grants 80,777 71,483 50,440 70,584 273,284
3.0% Hatch 605 563 797 1,105 3,070
3.0% Hobbs 33,612 30,405 27,553 32,895 124,465
5.0% Hurley 1,446 683 572 663 3,364
5.0% Jemez Springs 5,026 2,900 2,301 2,530 12,757
5.0% Las Cruces 221,468 226,593 207,300 274,708 930,069
4.0% Las Vegas 49,763 36,825 25,175 39,978 150,841
2.0% Lincoln County 10,880 4,641 5,105 5,201 25,827
3.0% Logan 1,432 727 463 1,022 3,634
5.0% Lordsburg 30,898 30,190 36,795 32,802 130,485
5.0% Los Alamos 52,320 48,105 40,457 58,068 198,948
4.0% Los Lunas 6,264 6,051 9,490 12,841 34,646
3.0% Lovington 4,243 6,393 3,915 4,419 18,970
3.0% Luna County 1/ 294 773 503 184 1,754
2.0% Magdalena 1,033 2,024 465 189 3,711
3.0% Milan 605 558 461 555 2,079
5.0% Moriarty 24,407 22,390 19,334 24,409 90,540
3.0% Mountainair 527 414 431 386 1,738
5.0% Portales 9,548 8,957 8,454 9,503 36,462
5.0% Raton 94,532 51,859 31,206 42,298 219,695
5.0% Red River 135,469 49,674 137,182 71,204 393,529
3.0% Rio Rancho 23,031 19,006 16,359 17,996 76,392
5.0% Roswell 128,599 108,300 79,571 115,334 431,804
4.0% Ruidoso 154,858 81,394 68,876 126,163 431,091
5.0% Ruidoso Downs 21,652 10,956 10,343 19,822 53,773
3.0% San Miguel County 13,791 10,568 2,983 5,967 32,309
4.0% Santa Fe 1,345,897 1,041,453 614,396 902,437 3,904,183
3.0% Santa Fe County 99,325 63,909 46,359 46,454 256,047
4.0% Santa Rosa 38,898 56,436 37,810 49,587 182,731
3.0% Sierra County 6,433 4,310 2,192 15,131 28,066
5.0% Silver City 46,735 36,503 28,395 39,105 150,738
4.0% Socorro 37,347 47,143 36,788 43,964 165,242
3.0% Springer 1,277 1,597 859 1,096 4,829
4.5% Taos 239,317 181,218 184,485 163,476 768,496
3.5% Torrance County 833 358 165 233 1,589
3.0% Taos Ski Valley 10,043 16,551 133,959 65,414 225,967
5.0% Taos County 35,265 58,445 60,173 37,754 191,637
5.0% Truth or Consequences 20,713 17,402 16,476 20,779 75,370
5.0% Tucumcari 118,692 86,514 78,974 99,956 384,136
3.0% Williamsburg 1,034 830 578 960 3,402
*    Tax rates shown are effective as of 2Q1998.
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: 6/29/04