New Mexico Lodgers Tax Receipts


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REPORTED LODGERS TAX RECEIPTS, BY CITY OR COUNTY -- FY 2004  
             
Tax
Rate* City/County 3Q03 4Q03 1Q04 2Q04 FY2004
5.0% Alamogordo $101,289 $72,787 $72,845 $93,697 $340,618
5.0% Albuquerquer 2,394,325 2,132,927 1,883,191 2,319,903 8,730,346
5.0% Angel Fire 37,332 55,855 108,593 81,000 282,780
5.0% Artesia 35,545 30,725 29,200 30,404 125,874
5.0% Aztec 5,186 4,479 3,215 5,141 18,021
4.0% Belen 19,877 19,610 10,616 19,239 69,342
3.0% Bernalillo 14,857 19,820 10,169 10,239 55,085
3.0% Bloomfield 7,322 5,983 3,681 5,292 22,278
3.0% Capitan 0 502 630 1,738 2,870
5.0% Carlsbad 132,553 91,575 122,061 74,972 421,161
3.0% Carrizozo 2,101 2,155 1,744 1,928 7,928
4.0% Chama 31,797 22,413 4,838 9,922 68,970
4.0% Cimarron 8,285 2,446 993 2,038 13,762
5.0% Clayton 33,598 17,805 12,067 16,675 80,145
5.0% Cloudcroft 1/ 39,761 24,302 24,107 22,837 111,007
5.0% Clovis 110,527 93,721 83,106 88,407 375,761
3.0% Columbus 229 247 135 354 965
3.5% Corrales 1,502 1,931 964 1,346 5,743
3.0% Cuba 2,916 2,561 0 0 5,477
3.0% Deming 2/ 39,313 33,628 45,669 40,242 158,852
3.0% Eagle Nest 7,548 3,184 4,909 4,747 20,388
5.0% Eddy County  32,831 13,948 14,300 27,345 88,424
4.0% Elephant Butte 6,568 3,160 2,641 3,722 16,091
5.0% Espanola 34,396 24,812 18,905 27,553 105,666
5.0% Farmington 245,221 193,263 157,898 210,349 806,731
5.0% Fort Sumner 7,284 3,878 5,364 4,485 21,011
5.0% Gallup 274,575 219,771 179,304 231,383 905,033
5.0% Grant County 16,372 14,768 12,277 36,837 80,254
5.0% Grants 97,130 81,835 72,326 86,192 337,483
3.0% Hatch 980 709 809 759 3,257
3.0% Hobbs 40,157 35,774 35,542 39,487 150,960
3.0% Hurley 446 184 73 0 703
5.0% Jemez Springs 2,991 927 1,788 1,878 7,584
5.0% Las Cruces 296,595 272,154 295,853 346,919 1,211,521
4.0% Las Vegas 90,326 22,425 40,202 47,801 200,754
4.0% Lincoln County 29,814 13,610 11,689 11,125 66,238
3.0% Logan 2,182 1,180 774 1,333 5,469
5.0% Lordsburg  51,175 47,856 42,165 35,584 176,780
5.0% Los Alamos County 78,339 70,384 49,974 54,184 252,881
4.0% Los Lunas 18,856 12,868 9,552 15,855 57,131
3.0% Lovington 5,795 5,018 4,618 4,449 19,880
3.0% Luna County 2/ 379 0 0 2,233 2,612
4.0% Magdalena 2,581 2,219 933 1,363 7,096
5.0% Mesilla 5,055 2,229 2,627 4,447 14,358
3.0% Milan 696 123 304 879 2,002
5.0% Moriarty 50,104 38,924 38,298 45,744 173,070
3.0% Mountainair 501 368 445 1,622 2,936
5.0% Portales 12,808 9,773 7,663 10,811 41,055
5.0% Raton  142,138 62,983 47,929 64,448 317,498
5.0% Red River 171,052 52,992 142,070 72,691 438,805
3.0% Rio Arriba County 15,349 14,948 4,260 6,774 41,331
5.0% Rio Rancho 91,377 86,553 38,257 107,082 323,269
5.0% Roswell 154,392 140,643 106,916 146,070 548,021
4.25% Ruidoso 339,028 168,371 253,770 181,226 942,395
5.0% Ruidoso Downs 18,798 68,685 4,436 24,932 116,851
5.0% Sandoval County 4,480 3,052 2,444 3,684 13,660
5.0% San Miguel County  16,404 3,959 3,571 2,580 26,514
6.0% Santa Fe 3/ 1,553,847 1,699,814 896,636 1,528,949 5,679,246
4.0% Santa Fe County 134,974 88,765 54,518 69,712 347,969
5.0% Santa Rosa 110,007 78,504 1,360 171,127 360,998
3.0% Sierra County 365 470 760 407 2,002
5.0% Silver City  56,363 36,611 25,389 59,866 178,229
5.0% Socorro 71,858 69,738 44,821 75,239 261,656
3.0% Springer 0 380 1,285 449 2,114
5.0% Taos 291,165 186,691 171,368 215,315 864,539
5.0% Taos County 72,340 45,656 34,420 69,347 221,763
3.5% Taos Ski Valley 14,024 6,947 107,644 51,706 180,321
5.0% Truth or Consequences 27,392 27,269 27,095 27,766 109,522
5.0% Tucumcari 152,740 104,464 93,076 128,362 478,642
3.0% Williamsburg 767 674 616 695 2,752
*       Tax rates as shown are effective as of 2Q04.
r     Revised.
1/      The lodgers tax rate in Cloudcroft increased to 5.0% as of January 1, 2004.
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 Convention Center Funding Act increased the lodgers tax rate to 6.0%
         as of February 1, 2004.
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 and City of Albuquerque.                                      
Table prepared by:  Bureau of Business and Economic Research, University of New Mexico.