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| REPORTED LODGERS TAX RECEIPTS, BY CITY OR COUNTY -- FY 2002 | ||||||
| Tax | ||||||
| Rate* | City/County | 3Q01 | 4Q01 | 1Q02 | 2Q02 | FY2002 |
| 5.0% | Alamogordo | $92,725 | $70,470 | $66,925 | $86,488 | $316,608 |
| 5.0% | Albuquerque | 1,395,795 | 2,287,673 | 1,582,126 | 3,053,437 | 8,319,031 |
| 5.0% | Angel Fire | 44,112 | 18,798 | 133,920 | 77,276 | 274,106 |
| 5.0% | Artesia | 28,575 | 28,723 | 28,807 | 32,562 | 118,667 |
| 5.0% | Aztec | 4,505 | 5,427 | 3,172 | 7,349 | 20,453 |
| 4.0% | Belen | 13,945 | 10,098 | 12,162 | 16,844 | 53,049 |
| 3.0% | Bernalillo | 15,058 | 10,085 | 11,150 | 11,692 | 47,985 |
| 5.0% | Carlsbad | 145,774 | 89,499 | 80,508 | 120,470 | 436,251 |
| 3.0% | Carrizozo | 1,704 | 2,606 | 4,040 | 5,088 | 13,438 |
| 4.0% | Chama | 46,183 | 24,059 | 3,050 | 9,217 | 82,509 |
| 4.0% | Cimarron | 6,109 | 2,110 | 2,555 | 12,169 | 22,943 |
| 3.0% | Clayton | 20,999 | 12,248 | 7,363 | 13,289 | 53,899 |
| 4.0% | Cloudcroft | 34,619 | 22,301 | 20,611 | 16,316 | 93,847 |
| 5.0% | Clovis | 93,026 | 71,917 | 57,072 | 76,274 | 298,289 |
| 3.0% | Columbus | 403 | 206 | 347 | 508 | 1,464 |
| 3.5% | Corrales | 1,816 | 1,994 | 1,238 | 1,263 | 6,311 |
| 3.0% | Cuba | 2,893 | 3,535 | 2,150 | 2,626 | 11,204 |
| 3.0% | Deming 1/ | 34,510 | 36,714 | 42,835 | 47,808 | 161,867 |
| 3.0% | Eagle Nest | 9,177 | 3,274 | 5,171 | 3,739 | 21,361 |
| 5.0% | Eddy County | 32,183 | 15,373 | 8,278 | 22,702 | 78,536 |
| 4.0% | Elephant Butte | 4,388 | 6,056 | 7,995 | 2,069 | 20,508 |
| 5.0% | Espanola | 35,808 | 20,409 | 18,613 | 20,608 | 95,438 |
| 5.0% | Farmington | 237,144 | 201,091 | 158,380 | 210,743 | 807,358 |
| 5.0% | Fort Sumner | 5,975 | 5,709 | 2,495 | 5,512 | 19,691 |
| 5.0% | Gallup | 269,022 | 209,161 | 162,932 | 240,550 | 881,665 |
| 5.0% | Grant County | 12,651 | 11,605 | 23,408 | 19,551 | 67,215 |
| 5.0% | Grants | 92,431 | 83,791 | 65,539 | 82,847 | 324,608 |
| 3.0% | Hatch | 905 | 955 | 747 | 638 | 3,245 |
| 3.0% | Hobbs | 36,387 | 31,616 | 30,333 | 36,262 | 134,598 |
| 5.0% | Hurley | 0 | 0 | 0 | 1,700 | 1,700 |
| 5.0% | Jemez Springs | 4,116 | 2,988 | 2,319 | 2,133 | 11,556 |
| 5.0% | Las Cruces | 261,206 | 227,794 | 293,966 | 300,756 | 1,083,722 |
| 4.0% | Las Vegas | 70,980 | 41,031 | 26,433 | 43,297 | 181,741 |
| 4.0% | Lincoln County | 28,410 | 15,508 | 12,748 | 14,336 | 71,002 |
| 3.0% | Logan | 1,469 | 880 | 533 | 1,715 | 4,597 |
| 5.0% | Lordsburg | 35,910 | 34,971 | 49,451 | 45,999 | 166,331 |
| 5.0% | Los Alamos | 75,908 | 44,381 | 43,122 | 62,761 | 226,172 |
| 4.0% | Los Lunas | 14,532 | 10,680 | 8,263 | 15,217 | 48,692 |
| 3.0% | Lovington | 5,848 | 5,132 | 3,454 | 4,541 | 18,975 |
| 3.0% | Luna County 1/ | 212 | 635 | 835 | 385 | 2,067 |
| 4.0% | Magdalena | 2,516 | 962 | 880 | 1,690 | 6,048 |
| 5.0% | Mesilla | 1,661 | 2,311 | 3,566 | 3,070 | 10,608 |
| 3.0% | Milan | 518 | 310 | 337 | 1,208 | 2,373 |
| 5.0% | Moriarty | 58,413 | 39,997 | 32,818 | 28,705 | 159,933 |
| 3.0% | Mountainair | 416 | 1,753 | 2,777 | 298 | 5,244 |
| 5.0% | Portales | 12,647 | 10,133 | 9,016 | 12,651 | 44,447 |
| 5.0% | Raton | 138,953 | 65,859 | 40,043 | 100,032 | 344,887 |
| 5.0% | Red River | 170,926 | 55,104 | 164,373 | 52,550 | 442,953 |
| 3.0% | Rio Arriba County | 15,207 | 6,975 | 4,605 | 3,152 | 29,939 |
| 5.0% | Rio Rancho | 91,062 | 83,902 | 71,823 | 89,331 | 336,118 |
| 5.0% | Roswell | 143,796 | 123,420 | 99,670 | 138,091 | 504,977 |
| 4.0% | Ruidoso | 236,727 | 145,488 | 218,037 | 142,813 | 743,065 |
| 5.0% | Ruidoso Downs | 33,095 | 16,987 | 14,037 | 18,095 | 82,214 |
| 5.0% | Sandoval County | 4,573 | 4,077 | 3,180 | 5,803 | 17,633 |
| 5.0% | San Miguel County | 12,008 | 9,069 | 4,776 | 10,885 | 36,738 |
| 5.0% | Santa Fe | 1,817,639 | 1,473,492 | 882,609 | 1,240,472 | 5,414,212 |
| 4.0% | Santa Fe County | 154,879 | 83,646 | 52,449 | 76,023 | 366,997 |
| 5.0% | Santa Rosa | 90,935 | 78,694 | 30,600 | 118,743 | 318,972 |
| 3.0% | Sierra County | 793 | 340 | 723 | 419 | 2,275 |
| 5.0% | Silver City | 39,033 | 30,815 | 23,455 | 55,090 | 148,393 |
| 5.0% | Socorro | 63,509 | 64,418 | 56,174 | 67,925 | 252,026 |
| 3.0% | Springer | 1,396 | 684 | 854 | 778 | 3,712 |
| 4.5% | Taos | 281,625 | 160,744 | 156,398 | 215,476 | 814,243 |
| 5.0% | Taos County | 95,785 | 44,002 | 52,818 | 52,738 | 245,343 |
| 3.5% | Taos Ski Valley | 23,833 | 8,207 | 118,338 | 38,681 | 189,059 |
| 5.0% | Truth or Consequences | 26,090 | 25,630 | 25,034 | 23,749 | 100,503 |
| 5.0% | Tucumcari | 143,386 | 110,639 | 96,968 | 127,456 | 478,449 |
| 3.0% | Williamsburg | 913 | 672 | 578 | 838 | 3,001 |
| * Tax rates as shown are effective as of 2Q02. |
| 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. |