The New Mexico Lodgers’ Tax was originally enacted in 1969 and gives towns and counties within the state the ability to create, impose and collect an occupancy tax for revenues generated within lodging establishments (including hotels, motels, cottages, bed-and-breakfast establishments and other lodging businesses).
As enacted by the state, the tax collected may be used to cover the costs of:
Advertising, publicizing and promoting tourist-related attractions, facilities and events
Collecting and administering the tax
Establishing, operating, purchasing, constructing, otherwise acquiring real property or any interest in real property for the site of tourist-related facilities, attractions or transportation systems
Principal and interest on certain premiums due in connection with lodgers’ tax revenue bonds
Providing police and fire protection and sanitation service for tourist-related events, facilities and attractions