For a Microsoft Excel file containing Lodgers Tax Receipts data Click Here.
| REPORTED LODGERS TAX RECEIPTS, BY CITY OR COUNTY -- FY 2008 | ||||||
| Tax | ||||||
| Rate* | City/County | 3Q07 | 4Q07 | 1Q08 | 2Q08 | FY2008 |
| 5.0% | Alamogordo | $105,383 | $102,461 | $82,611 | $119,707 | $410,162 |
| 5.0% | Albuquerque | 1,913,860 | 3,050,011 | 2,190,195 | 3,218,588 | 10,372,654 |
| 1.0% | ABQ Hospitality Fee Act | 382,772 | 610,002 | 438,039 | 643,718 | 2,074,531 |
| 5.0% | Angel Fire | 32,768 | 76,720 | 153,002 | 23,455 | 285,945 |
| 5.0% | Artesia | 49,536 | 39,021 | 50,945 | 54,336 | 193,838 |
| 5.0% | Aztec | 4,122 | 5,193 | 1,785 | 8,107 | 19,207 |
| 4.0% | Belen | 0 | 40,762 | 17,359 | 19,896 | 78,017 |
| 3.0% | Bernalillo | 32,784 | 31,574 | 25,789 | 31,890 | 122,037 |
| 3.0% | Bloomfield | 18,089 | 18,187 | 13,256 | 18,064 | 67,596 |
| 3.0% | Capitan | 1,774 | 1,508 | 780 | 1,226 | 5,288 |
| 5.0% | Carlsbad | 181,314 | 149,738 | 147,885 | 205,962 | 684,899 |
| 3.0% | Carrizozo | 2,525 | 1,897 | 2,963 | 1,892 | 9,277 |
| 4.0% | Chama | 48,957 | 30,590 | 9,676 | 9,866 | 99,089 |
| 4.0% | Cimarron | 6,495 | 6,465 | 2,652 | 3,771 | 19,383 |
| 5.0% | Clayton | 49,499 | 34,625 | 25,826 | 38,720 | 148,670 |
| 5.0% | Cloudcroft | 44,929 | 30,245 | 26,189 | 25,351 | 126,714 |
| 5.0% | Clovis | 128,849 | 131,367 | 93,321 | 142,139 | 495,676 |
| 5.0% | Columbus | 846 | 55 | -85 | 2,602 | 3,418 |
| 3.5% | Corrales | 2,010 | 1,785 | 1,608 | 2,372 | 7,775 |
| 3.0% | Cuba | 2,241 | 1,507 | 1,745 | 2,465 | 7,958 |
| 5.0% | Deming | 109,113 | 91,994 | 99,170 | 103,991 | 404,268 |
| 3.0% | Eagle Nest | 10,902 | 5,044 | 5,803 | 5,690 | 27,439 |
| 5.0% | Eddy County | 24,854 | 12,097 | 5,469 | 15,488 | 57,908 |
| 5.0% | Elephant Butte | 9,370 | 7,706 | 4,263 | 8,360 | 29,699 |
| 5.0% | Espanola | 28,619 | 19,634 | 22,595 | na | na |
| 5.0% | Farmington | 291,951 | 330,487 | 265,128 | 317,056 | 1,204,622 |
| 5.0% | Fort Sumner | 7,566 | 7,191 | 5,599 | 7,484 | 27,840 |
| 5.0% | Gallup | 285,611 | 265,447 | 250,448 | 262,536 | 1,064,042 |
| 5.0% | Grant County | 19,385 | 16,057 | 13,644 | 40,911 | 89,997 |
| 5.0% | Grants | 108,344 | 91,439 | 74,593 | 96,391 | 370,767 |
| 3.0% | Hatch | na | 11 | 133 | 7 | 151 |
| 5.0% | Hobbs | 177,962 | 187,280 | 172,435 | 196,392 | 734,069 |
| 3.0% | Hurley | 534 | 156 | 1,357 | 842 | 2,889 |
| 5.0% | Jemez Springs | 4,698 | 5,195 | 2,937 | 2,796 | 15,626 |
| 5.0% | Las Cruces | 424,572 | 432,715 | 470,096 | 478,828 | 1,806,211 |
| 4.0% | Las Vegas | 94,929 | 36,060 | 33,122 | 107,047 | 271,158 |
| 4.0% | Lincoln County | 28,832 | 15,243 | 10,694 | 13,941 | 68,710 |
| 3.0% | Logan | 3,455 | 2,035 | 1,695 | 3,099 | 10,284 |
| 5.0% | Lordsburg | 71,075 | 61,736 | 65,317 | 55,579 | 253,707 |
| 5.0% | Los Alamos | 76,588 | 53,446 | 42,914 | 62,196 | 235,144 |
| 4.0% | Los Lunas | 35,840 | 16,002 | 12,981 | 19,154 | 83,977 |
| 5.0% | Lovington | 12,326 | 22,520 | 13,802 | 17,662 | 66,310 |
| 3.0% | Luna County | 559 | 1,402 | 1,040 | 1,037 | 4,038 |
| 4.0% | Magdalena | 1,009 | na | 3,817 | 1,478 | na |
| 5.0% | Mesilla | 0 | 0 | 532 | 3,348 | 3,880 |
| 3.0% | Milan | 1,105 | 1,090 | 767 | 1,046 | 4,008 |
| 5.0% | Moriarty | 43,745 | 40,438 | 25,514 | 83,421 | 193,118 |
| 3.0% | Mountainair | 2,365 | 1,787 | 3,046 | 2,263 | 9,461 |
| 5.0% | Portales | 23,001 | 23,623 | 20,380 | 23,798 | 90,802 |
| 5.0% | Raton | 145,202 | 96,558 | 63,969 | 90,757 | 396,486 |
| 5.0% | Red River | 173,756 | 67,776 | 146,749 | 88,561 | 476,842 |
| 3.0% | Rio Arriba County | 1,616 | 17,874 | 3,685 | 5,250 | 28,425 |
| 5.0% | Rio Rancho | 96,718 | 101,685 | 85,114 | 108,789 | 392,306 |
| 5.0% | Roswell | 269,794 | 224,221 | 218,134 | 245,088 | 957,237 |
| 5.0% | Ruidoso | 455,793 | 256,105 | 292,295 | 219,660 | 1,223,853 |
| 5.0% | Ruidoso Downs | 66,282 | 44,808 | 29,348 | 35,323 | 175,761 |
| 5.0% | Sandoval County | 5,816 | 4,422 | 3,060 | 3,435 | 16,733 |
| 5.0% | San Miguel County | 22,677 | 8,869 | 1,042 | 5,897 | 38,485 |
| 5.0% | Santa Fe | 2,639,724 | 2,578,055 | 1,502,666 | 2,069,389 | 8,789,834 |
| 2.0% | SF Conv. Ctr. Funding Act | 0 | 0 | 0 | 0 | 0 |
| 4.0% | Santa Fe County | 161,551 | 106,332 | 51,188 | 87,016 | 406,087 |
| 5.0% | Santa Rosa | 128,150 | 89,520 | 76,635 | 109,174 | 403,479 |
| 3.0% | Sierra County | 6,966 | 1,969 | 1,853 | 3,576 | 14,364 |
| 5.0% | Silver City | 70,176 | 47,001 | 70,565 | 77,657 | 265,399 |
| 5.0% | Socorro | 80,506 | 99,628 | 78,475 | 90,436 | 349,045 |
| 3.0% | Springer | 5,435 | 608 | 2,707 | 3,935 | 12,685 |
| 5.0% | Taos | 308,608 | 247,260 | 173,254 | 280,563 | 1,009,685 |
| 5.0% | Taos County | 88,280 | 57,489 | 50,362 | 56,864 | 252,995 |
| 5.0% | Taos Ski Valley | 12,448 | 7,234 | 180,454 | 90,738 | 290,874 |
| 5.0% | Truth or Consequences | 48,686 | 40,467 | 34,772 | 44,446 | 168,371 |
| 5.0% | Tucumcari | 147,269 | 108,107 | 82,747 | 138,602 | 476,725 |
| 5.0% | Vaughn | 17,308 | 16,734 | 16,885 | 18,269 | 69,196 |
| 3.0% | Williamsburg | 1,265 | 1,324 | 597 | 1,304 | 4,490 |
| na Not available at time of posting. |
| * Tax rates as shown are effective as of the last quarter of data shown for that area. |
| 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. |