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| REPORTED LODGERS TAX RECEIPTS, BY CITY OR COUNTY -- FY 2005 | ||||||
| Tax | ||||||
| Rate* | City/County | 3Q04 | 4Q04 | 1Q05 | 2Q05 | FY2005 |
| 5.0% | Alamogordo | $98,704 | $86,708 | $79,291 | $115,283 | $379,986 |
| 5.0% | Albuquerque 1/ | 1,525,111 | 2,311,670 | 1,911,888 | 2,478,672 | 8,227,341 |
| 1.0% | ABQ Hospitality Fee Act | 196,500 | 555,725 | 365,917 | 509,724 | 1,627,866 |
| 5.0% | Angel Fire | 33,942 | 16,979 | 145,065 | 60,514 | 256,500 |
| 5.0% | Artesia | 29,333 | 31,502 | 29,279 | 35,156 | 125,270 |
| 5.0% | Aztec | 4,099 | 5,368 | 2,561 | 6,112 | 18,140 |
| 4.0% | Belen | 21,158 | 20,600 | 16,134 | 28,754 | 86,646 |
| 3.0% | Bernalillo | 19,523 | 17,922 | 14,502 | 20,312 | 72,259 |
| 3.0% | Bloomfield | 6,714 | 5,837 | 6,317 | 9,603 | 28,471 |
| 3.0% | Capitan | 1,940 | 1,089 | 726 | 1,590 | 5,345 |
| 5.0% | Carlsbad | 129,688 | 98,574 | 84,720 | 124,810 | 437,792 |
| 3.0% | Carrizozo | 2,678 | 2,417 | 3,024 | 1,948 | 10,067 |
| 4.0% | Chama | 36,293 | 25,537 | 5,473 | 9,610 | 76,913 |
| 4.0% | Cimarron | 5,289 | 2,803 | 1,895 | 3,444 | 13,431 |
| 5.0% | Clayton | 34,593 | 20,649 | 13,520 | 19,026 | 87,788 |
| 5.0% | Cloudcroft | 41,590 | 29,166 | 25,221 | 22,384 | 118,361 |
| 5.0% | Clovis | 102,553 | 119,200 | 78,914 | 128,391 | 429,058 |
| 3.0% | Columbus | 310 | 414 | 644 | 1,043 | 2,411 |
| 3.5% | Corrales | 1,418 | 1,675 | 687 | 1,441 | 5,221 |
| 3.0% | Cuba | 3,807 | 3,214 | 1,360 | 1,807 | 10,188 |
| 5.0% | Deming 2/ | 40,074 | 41,084 | 68,162 | 85,723 | 235,043 |
| 3.0% | Eagle Nest | 7,263 | 3,180 | 6,101 | 4,637 | 21,181 |
| 5.0% | Eddy County | 29,924 | 12,505 | 11,365 | 24,011 | 77,805 |
| 4.0% | Elephant Butte | 5,559 | 1,867 | 3,018 | 4,196 | 14,640 |
| 5.0% | Espanola | 35,514 | 23,776 | 18,066 | 21,903 | 99,259 |
| 5.0% | Farmington | 239,177 | 228,293 | 179,199 | 216,611 | 863,280 |
| 5.0% | Fort Sumner | 6,805 | 7,052 | 5,011 | 5,457 | 24,325 |
| 5.0% | Gallup | 275,552 | 224,660 | 185,704 | 193,654 | 879,570 |
| 5.0% | Grant County | 19,353 | 17,883 | 13,084 | 23,537 | 73,857 |
| 5.0% | Grants | 92,644 | 92,926 | 63,578 | 83,626 | 332,774 |
| 3.0% | Hatch | 877 | 735 | 947 | 797 | 3,356 |
| 5.0% | Hobbs 3/ | 46,920 | 50,008 | 61,018 | 101,795 | 259,741 |
| 3.0% | Hurley | 92 | 0 | 0 | 0 | 92 |
| 5.0% | Jemez Springs | 4,553 | 2,767 | 894 | 1,238 | 9,452 |
| 5.0% | Las Cruces | 283,376 | 345,617 | 304,917 | 375,985 | 1,309,895 |
| 4.0% | Las Vegas | 63,623 | 51,883 | 33,332 | 70,816 | 219,654 |
| 4.0% | Lincoln County | 24,445 | 14,540 | 12,047 | 14,365 | 65,397 |
| 3.0% | Logan | 1,718 | 1,018 | 688 | 1,394 | 4,818 |
| 5.0% | Lordsburg | 38,124 | 35,129 | 56,520 | 50,330 | 180,103 |
| 5.0% | Los Alamos | 63,664 | 51,508 | 29,667 | 88,797 | 233,636 |
| 4.0% | Los Lunas | 16,886 | 15,307 | 13,207 | 14,728 | 60,128 |
| 3.0% | Lovington | 5,379 | 7,518 | 8,192 | 8,012 | 29,101 |
| 3.0% | Luna County 2/ | 473 | 272 | 951 | 1,739 | 3,435 |
| 4.0% | Magdalena | 2,764 | 3,428 | 1,856 | 2,809 | 10,857 |
| 5.0% | Mesilla | 2,479 | 2,175 | 3,070 | 2,265 | 9,989 |
| 3.0% | Milan | 414 | 738 | 246 | 486 | 1,884 |
| 5.0% | Moriarty | 49,210 | 62,668 | 20,824 | 56,521 | 189,223 |
| 3.0% | Mountainair | 1,309 | 1,048 | 517 | 967 | 3,841 |
| 5.0% | Portales | 14,777 | 11,453 | 10,879 | 11,576 | 48,685 |
| 5.0% | Raton | 128,378 | 73,254 | 49,140 | 69,845 | 320,617 |
| 5.0% | Red River | 159,376 | 57,976 | 134,208 | 55,450 | 407,010 |
| 3.0% | Rio Arriba County | 10,332 | 16,148 | 5,953 | 5,526 | 37,959 |
| 5.0% | Rio Rancho | 93,023 | 86,399 | 66,538 | 86,060 | 332,020 |
| 5.0% | Roswell | 171,143 | 157,962 | 117,828 | 150,401 | 597,334 |
| 4.25% | Ruidoso | 372,604 | 205,883 | 251,569 | 199,680 | 1,029,736 |
| 5.0% | Ruidoso Downs | 16,364 | 58,990 | 26,507 | 23,359 | 125,220 |
| 5.0% | Sandoval County | 5,208 | 3,690 | 2,811 | 4,201 | 15,910 |
| 5.0% | San Miguel County | 13,970 | 6,117 | 16,221 | 2,334 | 38,642 |
| 5.0% | Santa Fe | 1,792,628 | 1,459,192 | 916,552 | 1,349,353 | 5,517,725 |
| 2.0% | SF Conv. Ctr. Funding Act | 718,631 | 584,136 | 366,736 | 540,423 | 2,209,926 |
| 4.0% | Santa Fe County | 174,893 | 102,120 | 50,175 | 87,845 | 415,033 |
| 5.0% | Santa Rosa | 106,344 | 84,251 | 71,036 | 100,469 | 362,100 |
| 3.0% | Sierra County | 498 | 283 | 1,296 | 641 | 2,718 |
| 5.0% | Silver City | 49,922 | 52,191 | 40,321 | 66,471 | 208,905 |
| 5.0% | Socorro | 70,762 | 79,401 | 60,686 | 73,913 | 284,762 |
| 3.0% | Springer | 273 | 211 | 136 | 464 | 1,084 |
| 5.0% | Taos | 245,326 | 241,021 | 179,807 | 213,560 | 879,714 |
| 5.0% | Taos County | 72,298 | 46,289 | 44,237 | 48,511 | 211,335 |
| 5.0% | Taos Ski Valley 4/ | 15,624 | 11,289 | 157,088 | 91,254 | 275,255 |
| 5.0% | Truth or Consequences | 22,600 | 22,189 | 28,026 | 36,209 | 109,024 |
| 5.0% | Tucumcari | 144,869 | 112,466 | 98,113 | 131,393 | 486,841 |
| 3.0% | Williamsburg | 947 | 217 | 634 | 737 | 2,535 |
| * Tax rates as shown are effective as of the last quarter of data shown for that area. |
| 1/ The Hospitality Fee Act increased the total lodgers tax rate in Albuquerque |
| to 6.0% as of 07/01/04. |
| 2/ Deming's lodgers tax receipts have been reduced by the amount of remissions |
| from Luna County to Deming. Deming's tax rate increased from 3% to 5% on 1/1/05. |
| 3/ The tax rate in Hobbs increased to 5.0% on 2/1/2005 |
| 4/ The tax rate at Taos Ski Valley increased from 3.5% to 5% on 7/1/04. |
| 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. |