New Mexico Lodgers Tax Receipts


For a Microsoft Excel file containing Lodgers Tax Receipts data Click Here.

REPORTED LODGERS TAX RECEIPTS, BY CITY OR COUNTY -- FY 2000    
Tax
Rate* City/County 3Q99 4Q99 1Q00 2Q00 FY2000
5.0% Alamogordo $80,209 $92,914 $63,319 $87,788 $324,230
5.0% Albuquerque 1,407,365 2,227,828 1,582,103 2,430,958 7,648,254
5.0% Angel Fire 44,108 19,322 111,431 58,949 233,810
5.0% Artesia 24,105 22,835 16,307 21,514 84,761
5.0% Aztec 4,515 6,223 3,436 6,608 20,782
2.0% Belen 21,982 10,958 9,315 20,930 63,185
3.0% Bernalillo 8,976 7,833 5,661 7,846 30,316
5.0% Carlsbad 135,394 83,498 68,741 104,886 392,519
3.0% Carrizozo 2,119 2,937 1,648 1,150 7,854
3.0% Chama 28,841 17,188 3,564 7,730 57,323
4.0% Cimarron 8,713 3,161 1,160 NA NA
3.0% Clayton 17,906 11,123 6,617 9,061 44,707
4.0% Cloudcroft 33,765 21,230 15,887 16,191 87,073
5.0% Clovis 84,868 63,480 50,415 59,707 258,470
3.0% Columbus 107 157 0 463 727
3.0% Cuba 2,293 2,980 1,909 1,981 9,163
3.0% Deming 1/ 34,434 34,582 39,046 36,832 144,894
3.0% Eagle Nest 6,989 2,488 3,664 4,354 17,495
5.0% Eddy County 32,305 12,264 11,870 24,322 80,761
3.0% Espanola 40,610 22,316 24,433 22,354 109,714
5.0% Farmington 190,393 175,959 121,622 184,314 672,288
5.0% Fort Sumner 8,351 7,072 2,906 4,991 23,320
5.0% Gallup 246,838 198,176 142,856 189,226 777,096
3.0% Grant County 11,352 9,246 5,846 13,836 40,280
5.0% Grants 88,090 82,364 58,006 74,122 302,581
3.0% Hatch 970 221 1,293 518 3,002
3.0% Hobbs 34,213 27,417 25,633 26,453 113,717
5.0% Hurley 539 640 196 491 1,866
5.0% Jemez Springs 3,242 4,420 1,234 2,855 11,751
5.0% Las Cruces 228,587 231,556 216,706 282,870 959,719
4.0% Las Vegas 53,515 41,467 31,830 36,607 163,419
2.0% Lincoln County 22,509 11,093 9,680 10,651 53,933
3.0% Logan 1,685 0 1,554 1,103 4,342
5.0% Lordsburg 36,938 34,934 42,884 29,441 144,197
5.0% Los Alamos 73,549 50,455 36,687 54,431 215,122
4.0% Los Lunas 6,620 9,256 7,457 12,210 35,543
3.0% Lovington 2,727 2,004 1,119 3,482 9,332
3.0% Luna County 321 0 132 1,163 1,616
2.0% Magdalena 1,377 1,404 888 891 4,561
5.0% Mesilla -- -- 6,186 2,556 8,742
3.0% Milan 712 829 696 469 2,706
5.0% Moriarty 40,423 35,444 23,960 35,877 135,704
3.0% Mountainair 902 289 113 648 1,952
5.0% Portales 10,062 9,058 8,011 9,837 36,967
5.0% Raton 117,162 62,784 39,268 61,774 280,988
5.0% Red River 153,411 53,861 115,286 62,813 385,370
3.0% Rio Rancho 45,791 73,122 62,119 76,131 257,163
5.0% Roswell 120,760 111,417 134,286 80,484 446,947
4.0% Ruidoso 201,157 102,717 105,557 88,070 497,501
5.0% Ruidoso Downs 33,105 17,355 11,208 18,782 80,450
3.0% San Miguel County 13,498 7,395 3,639 8,000 32,532
4.0% Santa Fe 1,763,167 1,439,317 811,601 1,292,765 5,306,850
3.0% Santa Fe County 154,241 98,485 10,756 83,275 346,757
3.0% Santa Rosa 63,113 51,134 37,333 49,419 201,000
3.0% Sierra County 249 408 122 243 1,022
5.0% Silver City 45,633 27,717 30,951 42,788 147,089
4.0% Socorro 52,326 52,443 45,223 64,946 214,937
3.0% Springer 1,390 1,718 750 570 4,428
4.5% Taos 288,754 174,414 118,767 170,836 752,771
3.0% Taos County 61,806 53,031 35,830 40,353 191,020
3.5% Taos Ski Valley 9,955 6,128 91,419 57,378 164,880
5.0% Torrance County 113 65 23 1,666 1,867
5.0% Truth or Consequences NR 22,191 20,728 40,265 NA
5.0% Tucumcari 145,449 96,070 80,498 114,211 436,228
3.0% Williamsburg 982 933 660 928 3,502
*       Tax rates as shown are effective as of 3Q00.
NA    Not available.
NR    Not reported.
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