New Mexico Lodgers Tax Receipts


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REPORTED LODGERS TAX RECEIPTS, BY CITY OR COUNTY -- FY 2009  
Tax YTD Sum
Rate* City/County 3Q08 4Q08 1Q09 2Q09 FY2009
5.0% Alamogordo $119,047 $122,568 $86,260 $119,043 $446,918
5.0% Albuquerque 2,003,124 2,627,571 2,086,382 2,614,371 9,331,448
1.0% ABQ Hospitality Fee Act 400,625 525,514 417,276 522,874 1,866,289
5.0% Angel Fire 23,399 65,385 88,784
5.0% Artesia 78,227 59,462 57,849 53,877 249,415
5.0% Aztec 5,133 5,035 2,927 4,952 18,047
4.0% Belen 15,891 10,923 9,965 21,627 58,406
3.0% Bernalillo 31,722 25,401 19,594 26,354 103,071
3.0% Bloomfield 20,175 19,679 12,657 16,186 68,697
3.0% Capitan 583 1,107 1,589 760 4,039
5.0% Carlsbad 235,771 216,379 171,366 192,850 816,366
3.0% Carrizozo 1,945 1,747 1,754 5,446
4.0% Chama 43,133 45,138 11,471 10,473 110,215
4.0% Cimarron 8,908 3,450 1,451 1,973 15,782
5.0% Clayton 58,173 38,285 23,612 27,272 147,342
5.0% Cloudcroft 43,915 28,095 23,412 20,371 115,793
5.0% Clovis 117,968 117,264 84,819 103,308 423,359
5.0% Columbus 885 309 744 317 2,255
3.5% Corrales 1,977 2,024 1,145 1,956 7,102
3.0% Cuba 3,944 3,944
5.0% Deming 96,000 88,579 89,995 90,756 365,330
3.0% Eagle Nest 11,601 5,288 9,716 8,406 35,011
5.0% Eddy County 16,942 6,069 29,210 52,221
5.0% Elephant Butte 11,338 8,605 3,484 6,718 30,145
5.0% Espanola 29,336 25,791 11,960 67,087
5.0% Farmington 362,814 287,443 257,732 312,816 1,220,805
5.0% Fort Sumner 6,555 6,311 4,083 8,922 25,871
5.0% Gallup 330,183 263,103 222,995 289,987 1,106,268
5.0% Grant County 20,348 17,540 11,016 48,904
5.0% Grants 108,676 91,432 106,820 64,314 371,242
3.0% Hatch 232 489 247 24 992
5.0% Hobbs 222,694 260,971 208,426 177,403 869,494
3.0% Hurley 350 1,164 574 2,088
5.0% Jemez Springs 4,167 5,726 2,131 2,643 14,667
5.0% Las Cruces 395,312 421,127 377,293 477,274 1,671,006
4.0% Las Vegas 23,399 6,680 1,472 200,576 232,127
4.0% Lincoln County 24,806 10,832 12,486 9,759 57,883
3.0% Logan 4,302 2,560 2,191 2,584 11,637
5.0% Lordsburg 61,682 51,552 62,593 41,358 217,185
5.0% Los Alamos County 80,747 145,535 54,214 65,773 346,269
4.0% Los Lunas 16,473 18,370 9,549 15,595 59,987
5.0% Lovington 14,899 10,654 17,665 9,815 53,033
3.0% Luna County
4.0% Magdalena 2,026 1,863 985 2,309 7,183
5.0% Mesilla 7,603 85 1,146 371 9,205
3.0% Milan 967 959 610 1,028 3,564
5.0% Moriarty 50,036 33,054 33,568 55,957 172,615
3.0% Mountainair 10,412 2,651 2,033 4,100 19,196
5.0% Portales 23,091 5,648 32,906 28,842 90,487
5.0% Raton 133,159 73,022 41,169 68,210 315,560
5.0% Red River 191,066 63,873 160,015 83,378 498,332
3.0% Rio Arriba County 20,276 11,503 5,153 3,445 40,377
5.0% Rio Rancho 105,099 95,597 72,856 81,436 354,988
5.0% Roswell 262,265 199,683 219,016 216,512 897,476
5.0% Ruidoso 466,801 249,424 281,560 197,662 1,195,447
5.0% Ruidoso Downs 76,241 37,234 113,475
5.0% Sandoval County 5,301 3,000 4,219 3,723 16,243
5.0% San Miguel County 23,399 6,680 1,472 4,214 35,765
5.0% Santa Fe 1,724,025 1,232,161 660,586 945,977 4,562,749
2.0% SF Conv. Ctr. Funding Act 1,264,894 895,995 467,315 681,358 3,309,562
4.0% Santa Fe County 253,803 48,495 77,492 379,790
5.0% Santa Rosa 123,534 100,965 224,499
3.0% Sierra County 15,235 1,822 2,677 3,855 23,589
5.0% Silver City 86,466 67,111 42,888 61,312 257,777
5.0% Socorro 87,985 88,280 71,317 96,443 344,025
3.0% Springer 794 205 84 1,083
5.0% Taos 292,274 199,293 171,313 233,986 896,866
5.0% Taos County 87,707 56,741 41,039 52,626 238,113
5.0% Taos Ski Valley 23,951 7,012 182,554 66,733 280,250
5.0% Truth or Consequences 41,130 37,517 35,484 43,547 157,678
5.0% Tucumcari 136,363 115,244 80,570 158,494 490,671
5.0% Vaughn 15,874 14,736 14,039 44,649
3.0% Williamsburg 2,028 523 550 816 3,917
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.

Bureau of Business & Economic Research, UNM / bber@unm.edu
Last Revised: 10/7/09