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| REPORTED LODGERS TAX RECEIPTS, BY CITY OR COUNTY -- FY 2007 | ||||||
| Tax | ||||||
| Rate* | City/County | 3Q06 | 4Q06 | 1Q07 | 2Q07 | FY2007 |
| 5.0% | Alamogordo | $112,548 | $103,107 | $136,038 | $44,651 | $396,344 |
| 5.0% | Albuquerque | 1,800,398 | 2,971,937 | 2,105,903 | 2,919,014 | 9,797,252 |
| 1.0% | ABQ Hospitality Fee Act | 362,603 | 594,388 | 421,181 | 583,803 | 1,961,975 |
| 5.0% | Angel Fire | 37,211 | 77,131 | 154,686 | 97,764 | 366,792 |
| 5.0% | Artesia | 43,082 | 56,487 | 28,162 | 42,379 | 170,110 |
| 5.0% | Aztec | 3,527 | 5,059 | 2,860 | 5,471 | 16,917 |
| 4.0% | Belen | 20,804 | 19,523 | 14,313 | 17,106 | 71,746 |
| 3.0% | Bernalillo | 28,963 | 28,889 | 21,071 | 27,997 | 106,920 |
| 3.0% | Bloomfield | 17,251 | 14,774 | 11,104 | 14,699 | 57,828 |
| 3.0% | Capitan | 1,809 | 1,451 | 1,067 | 1,329 | 5,656 |
| 5.0% | Carlsbad | 160,798 | 114,681 | 111,757 | 161,692 | 548,928 |
| 3.0% | Carrizozo | 1,681 | 1,989 | 2,402 | 2,443 | 8,515 |
| 4.0% | Chama | 43,569 | 27,515 | 6,488 | 5,969 | 83,541 |
| 4.0% | Cimarron | 7,888 | 2,327 | 1,966 | 1,309 | 13,490 |
| 5.0% | Clayton | 43,248 | 29,194 | 22,206 | 23,407 | 118,055 |
| 5.0% | Cloudcroft | 45,090 | 31,269 | 26,573 | 20,465 | 123,397 |
| 5.0% | Clovis | 115,580 | 100,951 | 90,318 | 123,397 | 430,246 |
| 3.0% | Columbus | 768 | 775 | 962 | 879 | 3,384 |
| 3.5% | Corrales | 2,010 | 1,617 | 626 | 1,636 | 5,889 |
| 3.0% | Cuba | 4,000 | 992 | 2,073 | 5,460 | 12,525 |
| 5.0% | Deming | 119,031 | 129,890 | 122,325 | 128,593 | 499,839 |
| 3.0% | Eagle Nest | 0 | 0 | 0 | 25,927 | 25,927 |
| 5.0% | Eddy County | 24,612 | 0 | 23,046 | 20,884 | 68,542 |
| 4.0% | Elephant Butte | 6,737 | 4,102 | 2,824 | 6,011 | 19,674 |
| 5.0% | Espanola | 16,572 | 20,244 | 15,230 | 20,244 | 72,290 |
| 5.0% | Farmington | 264,720 | 215,710 | 218,189 | 288,332 | 986,951 |
| 5.0% | Fort Sumner | 6,587 | 5,393 | 3,600 | 6,219 | 21,799 |
| 5.0% | Gallup | 277,552 | 280,349 | 260,349 | 238,222 | 1,056,472 |
| 5.0% | Grant County | 20,313 | 6,705 | 12,652 | 25,484 | 65,154 |
| 5.0% | Grants | 0 | 203,376 | 69,699 | 92,901 | 365,976 |
| 3.0% | Hatch | 0 | 1,442 | 0 | 0 | 1,442 |
| 5.0% | Hobbs | 150,354 | 154,622 | 177,657 | 143,522 | 626,155 |
| 3.0% | Hurley | 54 | 0 | 462 | 543 | 1,059 |
| 5.0% | Jemez Springs | 4,472 | 3,529 | 2,443 | 4,294 | 14,738 |
| 5.0% | Las Cruces | 450,870 | 521,112 | 527,145 | 555,987 | 2,055,114 |
| 4.0% | Las Vegas | 92,588 | 55,606 | 37,599 | 58,823 | 244,616 |
| 4.0% | Lincoln County | 23,809 | 12,129 | 11,687 | 11,636 | 59,261 |
| 3.0% | Logan | 3,166 | 2,266 | 2,161 | 1,723 | 9,316 |
| 5.0% | Lordsburg | 69,916 | 70,441 | 119,906 | 35,775 | 296,038 |
| 5.0% | Los Alamos | 59,709 | 61,796 | 42,589 | 55,311 | 219,405 |
| 4.0% | Los Lunas | 15,117 | 13,351 | 17,392 | 14,969 | 60,829 |
| 5.0% | Lovington | 8,290 | 19,923 | 15,539 | 12,783 | 56,535 |
| 3.0% | Luna County | 1,758 | 4,273 | 2,728 | 1,482 | 10,241 |
| 4.0% | Magdalena | 1,466 | 2,154 | 1,109 | 1,614 | 6,343 |
| 5.0% | Mesilla | 2,644 | 2,963 | 341 | 0 | 5,948 |
| 3.0% | Milan | 1,488 | 966 | 479 | 1,138 | 4,071 |
| 5.0% | Moriarty | 49,635 | 50,536 | 31,915 | 54,969 | 187,055 |
| 3.0% | Mountainair | 7,284 | 7,954 | 8,393 | 9,461 | 33,092 |
| 5.0% | Portales | 25,013 | 20,127 | 26,021 | 26,588 | 97,749 |
| 5.0% | Raton | 142,841 | 82,259 | 61,834 | 91,126 | 378,060 |
| 5.0% | Red River | 170,735 | 59,945 | 135,631 | 86,960 | 453,271 |
| 3.0% | Rio Arriba County | 16,175 | 18,016 | 4,944 | 4,915 | 44,050 |
| 5.0% | Rio Rancho | 90,863 | 107,270 | 63,211 | 82,626 | 343,970 |
| 5.0% | Roswell | 209,628 | 182,890 | 164,117 | 224,864 | 781,499 |
| 5.0% | Ruidoso | 424,296 | 228,962 | 285,774 | 251,588 | 1,190,620 |
| 5.0% | Ruidoso Downs | 43,468 | 34,623 | 25,625 | 26,261 | 129,977 |
| 5.0% | Sandoval County | 6,431 | 4,307 | 2,002 | 1,318 | 14,058 |
| 5.0% | San Miguel County | 21,596 | 6,897 | 832 | 2,913 | 32,238 |
| 5.0% | Santa Fe | 2,166,884 | 1,584,031 | 989,045 | 1,458,163 | 6,198,123 |
| 2.0% | SF Conv. Ctr. Funding Act | 866,754 | 633,612 | 395,115 | 583,768 | 2,479,249 |
| 4.0% | Santa Fe County | 139,091 | 105,922 | 65,839 | 86,024 | 396,876 |
| 5.0% | Santa Rosa | 130,602 | 100,791 | 100,401 | 115,330 | 447,124 |
| 3.0% | Sierra County | 5,913 | 273 | 780 | 1,242 | 8,208 |
| 5.0% | Silver City | 70,811 | 52,221 | 64,860 | 70,772 | 258,664 |
| 5.0% | Socorro | 74,726 | 80,630 | 65,019 | 74,102 | 294,477 |
| 3.0% | Springer | 1,435 | 918 | 340 | 986 | 3,679 |
| 5.0% | Taos | 318,058 | 232,145 | 159,441 | 228,529 | 938,173 |
| 5.0% | Taos County | 72,835 | 15,779 | 85,267 | 51,970 | 225,851 |
| 5.0% | Taos Ski Valley | 13,873 | 12,333 | 150,400 | 86,994 | 263,600 |
| 5.0% | Truth or Consequences | 36,548 | 27,863 | 35,728 | 38,223 | 138,362 |
| 5.0% | Tucumcari | 134,649 | 103,511 | 112,411 | 135,806 | 486,377 |
| 5.0% | Vaughn 1/ | 12,209 | 17,122 | 16,712 | 16,792 | 62,835 |
| 3.0% | Williamsburg | 2,137 | 428 | 559 | 629 | 3,753 |
na Not available at time of posting. |
| * Tax rates as shown are effective as of the last quarter of data shown for that area. |
| 1/ Vaughn enacted a lodgers tax on 7/1/06. |
| 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. |