New Mexico Lodgers Tax Receipts


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REPORTED LODGERS TAX RECEIPTS, BY CITY OR COUNTY -- FY 2001    
Tax
Rate* City/County 3Q00 4Q00 1Q01 2Q01 FY2001
5.0% Alamogordo $94,249 $73,015 $69,070 $82,419 $318,753
5.0% Albuquerque 1,366,679 2,361,178 1,767,839 2,181,505 7,677,201
5.0% Angel Fire 0 0 0 268,340 268,340
5.0% Artesia 8,663 39,317 20,678 22,376 91,034
5.0% Aztec 4,738 6,023 2,885 18,766 32,412
2.0% Belen 11,509 10,691 11,695 14,487 48,382
3.0% Bernalillo 9,511 9,477 5,570 7,774 32,331
5.0% Carlsbad 132,420 90,732 78,951 116,397 418,500
3.0% Carrizozo 2,243 3,940 2,307 2,039 10,529
3.0% Chama 20,175 28,582 5,757 9,519 64,033
4.0% Cimarron 9,327 1,953 2,044 2,518 15,841
3.0% Clayton 19,026 11,269 7,648 10,412 48,355
4.0% Cloudcroft 32,204 21,573 20,002 14,773 88,552
5.0% Clovis 88,984 67,997 56,773 77,068 290,822
3.0% Columbus 194 344 263 223 1,024
3.0% Cuba 2,450 4,675 1,614 3,717 12,456
3.0% Deming 1/ 35,153 33,168 36,887 37,013 142,221
3.0% Eagle Nest 8,987 4,458 4,179 4,565 22,189
5.0% Eddy County 33,215 14,631 7,125 21,659 76,630
3.0% Espanola 39,996 20,955 25,407 22,990 109,347
5.0% Farmington 208,627 194,576 137,891 191,479 732,573
5.0% Fort Sumner 5,943 4,631 2,296 3,870 16,740
5.0% Gallup 251,784 193,713 144,845 190,763 781,105
3.0% Grant County 12,107 9,851 10,704 7,702 40,364
5.0% Grants 90,304 81,689 58,939 78,980 309,911
3.0% Hatch 776 548 638 812 2,775
3.0% Hobbs 29,404 27,724 25,760 33,568 116,456
5.0% Hurley 530 0 506 0 1,035
5.0% Jemez Springs 5,129 2,597 2,225 3,601 13,552
5.0% Las Cruces 236,346 237,451 219,910 295,122 988,829
4.0% Las Vegas 56,236 42,688 48,275 60,714 207,912
2.0% Lincoln County 23,015 18,667 13,117 12,875 67,673
3.0% Logan 1,201 893 751 936 3,781
5.0% Lordsburg 34,962 39,311 41,404 48,333 164,010
5.0% Los Alamos 84,883 45,850 43,962 50,751 225,446
4.0% Los Lunas 8,922 11,957 9,677 13,861 44,417
3.0% Lovington 4,194 1,028 2,564 2,240 10,025
3.0% Luna County 1/ 425 0 733 0 1,158
2.0% Magdalena 937 1,594 1,697 1,405 5,633
5.0% Mesilla 2,086 2,491 2,320 3,055 9,952
3.0% Milan 623 631 146 436 1,836
5.0% Moriarty 37,856 45,937 25,445 27,306 136,544
3.0% Mountainair 318 220 80 480 1,098
5.0% Portales 11,040 10,052 9,021 22,345 52,458
5.0% Raton 117,711 59,909 36,735 60,287 274,642
5.0% Red River 149,176 62,577 118,293 69,033 399,079
3.0% Rio Rancho 87,947 98,626 73,223 87,984 347,780
5.0% Roswell 131,220 119,351 91,170 126,698 468,439
4.0% Ruidoso 210,066 122,128 160,907 112,204 605,305
5.0% Ruidoso Downs 35,829 18,612 14,848 16,837 86,126
3.0% San Miguel County 10,510 11,697 4,091 4,648 30,946
4.0% Santa Fe 1,824,690 1,479,641 851,984 1,281,721 5,438,036
3.0% Santa Fe County 145,680 90,708 44,353 87,356 368,097
3.0% Santa Rosa 67,665 76,250 58,047 34,598 236,560
3.0% Sierra County 436 304 669 381 1,790
5.0% Silver City 60,141 44,464 31,053 40,419 176,077
4.0% Socorro 68,127 62,002 57,095 60,607 247,832
3.0% Springer 0 2,735 651 646 4,032
4.5% Taos 300,425 179,341 160,256 169,343 809,365
3.0% Taos County 74,370 40,550 62,713 45,130 222,764
3.5% Taos Ski Valley 11,743 9,669 125,491 70,102 217,005
5.0% Torrance County 2/ 4,386 2,533 13 0 6,932
5.0% Truth or Consequences 26,116 20,753 21,222 27,966 96,057
5.0% Tucumcari 136,747 120,169 78,932 112,051 447,899
3.0% Williamsburg 947 862 666 873 3,349
NA    Not available.
*       Tax rates as shown are effective as of 2Q01.
1/      Deming's lodgers tax receipts have been reduced by the amount of remissions
         from Luna County to Deming.
2/      Torrance County lodgers tax was repealed by ordinance #97-4 on May 25, 2001.
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