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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. |