New Mexico Lodgers Tax Receipts


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REPORTED LODGERS TAX RECEIPTS, BY CITY OR COUNTY -- FY 2003    
Tax
Rate* City/County 3Q02 4Q02 1Q03 2Q03 FY2003
5.0% Alamogordo $87,358 $76,409 $61,576 $80,620 $305,963
5.0% Albuquerque 1,450,682 2,323,757 1,674,155 2,970,181 8,418,775
5.0% Angel Fire 42,471 73,555 140,713 72,429 329,168
5.0% Artesia 34,893 28,219 23,454 31,611 118,177
5.0% Aztec 4,755 4,473 2,570 6,674 18,472
4.0% Belen 13,925 15,226 14,407 17,186 60,744
3.0% Bernalillo 13,642 10,659 7,408 12,223 43,932
3.0% Bloomfield 6,532 5,451 3,314 4,849 20,146
5.0% Carlsbad 146,606 88,579 75,216 107,028 417,429
3.0% Carrizozo 1,804 4,005 2,065 1,526 9,400
4.0% Chama 28,374 21,306 5,234 7,499 62,413
4.0% Cimarron 9,721 3,169 1,911 3,034 17,835
5.0% Clayton 34,377 17,640 13,605 nr na
4.0% Cloudcroft 36,562 22,021 21,593 17,120 97,296
5.0% Clovis 99,977 88,415 68,755 81,613 338,760
3.0% Columbus 427 304 269 213 1,213
3.5% Corrales 2,020 1,866 882 nr na
3.0% Cuba 1,500 978 nr nr na
3.0% Deming 1/ 45,843 34,563 39,659 40,627 160,692
3.0% Eagle Nest 7,603 3,204 5,096 3,816 19,719
5.0% Eddy County 34,801 15,627 13,717 17,963 82,108
4.0% Elephant Butte 11,791 4,531 2,519 4,693 23,534
5.0% Espanola 32,953 21,759 18,451 23,759 96,922
5.0% Farmington 245,281 193,098 128,398 206,458 773,235
5.0% Fort Sumner 5,994 5,625 3,808 7,194 22,621
5.0% Gallup 281,510 227,560 187,126 176,173 872,369
5.0% Grant County 17,944 16,461 3,726 22,375 60,506
5.0% Grants 100,047 80,928 68,561 76,084 325,620
3.0% Hatch 995 647 667 780 3,089
3.0% Hobbs 32,599 31,806 27,327 38,394 130,126
3.0% Hurley 0 0 0 310 310
5.0% Jemez Springs 3,863 3,380 2,273 2,185 11,701
5.0% Las Cruces 337,302 284,732 278,671 302,978 1,203,683
4.0% Las Vegas 85,891 26,224 42,075 46,282 200,472
4.0% Lincoln County 29,380 13,670 14,144 12,146 69,340
3.0% Logan 2,063 1,136 530 1,413 5,142
5.0% Lordsburg 50,385 40,044 47,087 44,940 182,456
5.0% Los Alamos 55,900 68,937 60,384 73,941 259,162
4.0% Los Lunas 13,854 13,881 10,444 10,699 48,878
3.0% Lovington 5,497 4,440 2,914 4,808 17,659
3.0% Luna County 1/ 0 545 602 957 2,104
4.0% Magdalena 2,025 1,915 950 2,296 7,186
5.0% Mesilla 5,765 2,943 3,403 1,823 13,934
3.0% Milan 502 115 828 474 1,919
5.0% Moriarty 33,909 21,701 30,179 44,530 130,319
3.0% Mountainair 343 300 215 1,015 1,873
5.0% Portales 12,707 13,630 9,720 9,666 45,723
5.0% Raton 129,294 58,778 41,837 65,261 295,170
5.0% Red River 150,039 65,056 130,471 79,549 425,115
3.0% Rio Arriba County 14,981 13,010 5,659 5,276 38,926
5.0% Rio Rancho 95,120 87,095 64,572 85,827 332,614
5.0% Roswell 156,403 130,971 101,351 127,067 515,792
4.25% Ruidoso 282,220 197,114 218,531 186,774 884,639
5.0% Ruidoso Downs 36,855 18,497 22,298 21,570 99,220
5.0% Sandoval County 4,672 2,672 3,141 3,907 14,392
5.0% San Miguel County 23,656 7,962 3,235 2,341 37,194
5.0% Santa Fe 1,974,155 1,630,409 851,731 1,336,302 5,792,597
4.0% Santa Fe County 145,024 81,616 48,225 74,903 349,768
5.0% Santa Rosa 102,621 79,629 64,775 99,252 346,277
3.0% Sierra County 834 318 1,013 420 2,585
5.0% Silver City 50,364 44,217 27,336 42,967 164,884
5.0% Socorro 70,149 122,897 6,005 71,441 270,492
3.0% Springer 1,406 822 920 123 3,271
5.0% Taos 264,365 199,723 196,012 197,167 857,267
5.0% Taos County 79,104 51,007 36,088 49,648 215,847
3.5% Taos Ski Valley 10,397 9,022 109,779 58,099 187,297
5.0% Truth or Consequences 27,885 31,059 25,392 27,239 111,575
5.0% Tucumcari 150,749 120,056 85,356 122,413 478,574
3.0% Williamsburg 943 716 551 707 2,917
na      Not available.
nr       Not reported.
*       Tax rates as shown are effective as of 2Q03.
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.


Bureau of Business & Economic Research, UNM /bber@unm.edu
Last Revised: 6/29/04