reglab/housing_qa huggingface dataset:
NM Stat § 3-38-18 (2021)
2021 New Mexico Statutes|Chapter 3 - Municipalities|Article 38 - Licenses and Taxes|Section 3-38-18 - Collection of delinquencies.

A. The governing body of the municipality or county shall, by ordinance, provide that a vendor is liable for the payment of the proceeds of any occupancy tax that the vendor failed to remit to the municipality or county, due to his failure to collect the tax or otherwise, and shall provide for a civil penalty for any such failure in an amount equal to the greater of ten percent of the amount that was not duly remitted to the municipality or county or one hundred dollars ($100). B. The municipality or county may bring an action in law or equity in the district court for the collection of any amounts due, including without limitation penalties thereon, interest on the unpaid principal at a rate of not exceeding one percent a month, the costs of collection and reasonable attorneys' fees incurred in connection therewith. History: 1953 Comp., § 14-37-19, enacted by Laws 1969, ch. 199, § 6; 1976 (S.S.), ch. 34, § 3; 1992, ch. 12, § 3. ANNOTATIONSThe 1992 amendment, effective July 1, 1992, in Subsection A, substituted all of the present language of the subsection beginning with "amount equal to" for "amount of not exceeding ten percent of the amount which was not duly remitted to the municipality or county but in an amount not less than ten dollars ($10.00)" and made minor stylistic changes.
NM Stat § 3-38-18.1 (2021)
2021 New Mexico Statutes|Chapter 3 - Municipalities|Article 38 - Licenses and Taxes|Section 3-38-18.1 - Lien for occupancy tax; payment; certificate of liens.

A. The occupancy tax imposed by a municipality or county constitutes a lien in favor of that municipality or county upon the personal and real property of the vendor providing lodgings in that municipality or county. The lien may be enforced as provided in Sections 3-36-1 through 3-36-7 NMSA 1978. Priority of the lien shall be determined from the date of filing. B. Under process or order of court, no person shall sell the property of any vendor without first ascertaining from the clerk or treasurer of the municipality or county in which the vendor is located the amount of any occupancy tax due the municipality or county. Any occupancy tax due the municipality or county shall be paid from the proceeds of the sale before payment is made to the judgment creditor or any other person with a claim on the sale proceeds. C. The clerk or treasurer of the municipality or county shall furnish to any person applying for such a certificate a certificate showing the amount of all liens in the records of the municipality or county against any vendor pursuant to Chapter 3, Article 38 NMSA 1978. History: Laws 1992, ch. 12, § 1. ANNOTATIONSAlternative priorities. — The priority language of Subsection A of 3-38-18.1 NMSA 1978 applies where a municipality is enforcing its lodgers' tax lien as provided by 3-36-1 through 3-36-6 NMSA 1978. Subsection A does not apply when a municipality chooses to enforce its lien under Subsection B and receive first priority of payment from the proceeds of a foreclosure sale. When named as a defendant in a foreclosure action, a municipality can choose not to proceed by way of enforcement of its lien through foreclosure as provided in 3-36-1 through 3-36-6 NMSA 1978 with the priority of its lien being as specified in Subsection A of 3-38-18.1 NMSA 1978, but can rely instead on Subsection B for first priority of payment from the proceeds of a foreclosure sale. Wells Fargo Bank, N.A. v. City of Gallup, 2011-NMCA-106, 150 N.M. 706, 265 P.3d 1279. Where a municipality was named as a defendant in a foreclose action of plaintiff's deed of trust; throughout the proceedings, the municipality maintained that its lodgers' tax lien was junior and inferior to deed of trust; and the municipality approved the foreclosure judgment, which declared the municipality's lien junior and inferior to the deed of trust, the municipality was entitled, pursuant to Subsection B of 3-38-18.1 NMSA 1978, to payment from the sales proceeds before plaintiff received any proceeds. Wells Fargo Bank, N.A. v. City of Gallup, 2011-NMCA-106, 150 N.M. 706, 265 P.3d 1279.
NM Stat § 3-38-19 (2021)
2021 New Mexico Statutes|Chapter 3 - Municipalities|Article 38 - Licenses and Taxes|Section 3-38-19 - Penalties.

The governing body of the municipality or county shall, by ordinance, provide for penalties by creating a misdemeanor and imposing a fine of not more than five hundred dollars ($500) or imprisonment for not more than ninety days or both for a violation by any person of the provisions of the occupancy tax ordinance for a failure to pay the tax, to remit the proceeds thereof to the municipality or county or to account properly for any lodging and the tax proceeds pertaining thereto. History: 1953 Comp., § 14-37-20, enacted by Laws 1969, ch. 199, § 7; 1976 (S.S.), ch. 34, § 4; 1992, ch. 12, § 4. ANNOTATIONSThe 1992 amendment, effective July 1, 1992, substituted all of the present language preceding "for a violation" for "The governing body of the municipality or county may, by ordinance, provide for penalties of not exceeding ninety days in jail nor three hundred dollars ($300) fine".
NM Stat § 3-38-20 (2021)
2021 New Mexico Statutes|Chapter 3 - Municipalities|Article 38 - Licenses and Taxes|Section 3-38-20 - Ordinance requirements.

The ordinance imposing an occupancy tax or any ordinance amendatory thereof or supplemental thereto, except as limited by or otherwise provided in the Lodgers' Tax Act [3-38-13 to 3-38-25 NMSA 1978], shall: A. provide a procedure for licensing each vendor and for refusing a vendor a license after an opportunity has been given to the vendor of a public hearing thereon by the governing body of the municipality or county, as the case may be; B. state the rate or other amount of the occupancy tax; the times, place and method for the payment of the occupancy tax proceeds to the municipality or county; the accounts and other records to be maintained in connection with the occupancy tax; a procedure for making refunds and resolving disputes relating to the occupancy tax, including exemptions pertaining thereto; the procedure for preservation and destruction of records and their inspection and investigation; vendor audit requirements; applicable civil and criminal penalties; and a procedure of liens, distraint and sales to satisfy such liens; and C. provide other rights, privileges, powers, immunities and other details relating to any such vendor licenses, the collection of the occupancy tax and the remittance of the proceeds thereof to the municipality or county. History: 1953 Comp., § 14-37-21, enacted by Laws 1969, ch. 199, § 8; 1976 (S.S.), ch. 34, § 5; 1992, ch. 12, § 5. ANNOTATIONSThe 1992 amendment, effective July 1, 1992, substituted the present section heading for "Other details"; substituted "shall" for "may" at the end of the introductory paragraph; and, in Subsection B, inserted "vendor audit requirements; applicable civil and criminal penalties", substituted "occupancy tax" for "tax" several times, and made minor stylistic changes throughout the subsection.
NM Stat § 3-38-21.1 (2021)
2021 New Mexico Statutes|Chapter 3 - Municipalities|Article 38 - Licenses and Taxes|Section 3-38-21.1 - Contracting for services.

A. The governing body of a municipality or county may contract for the management of programs and activities funded with revenue from the tax authorized in Section 3-38-15 NMSA 1978. The governing body shall require periodic reports to the governing body, at least quarterly, listing the expenditures for those periods. Within ten days of receiving the reports, the governing body shall furnish copies of them to the advisory board. Funds provided to the contracting person or governmental agency shall be maintained in a separate account established for that purpose and shall not be commingled with any other money. B. A person or governmental agency with whom a municipality contracts under this section to conduct an activity authorized by Section 3-38-21 NMSA 1978 shall maintain complete and accurate financial records of each expenditure of the tax revenue made and upon request of the governing body of the municipality or county shall make such records available for inspection. C. The occupancy tax revenue spent for a purpose authorized by the Lodgers' Tax Act [3-38-13 to 3-38-25 NMSA 1978] may be spent for day-to-day operations, supplies, salaries, office rental, travel expenses and other administrative costs only if those administrative costs are incurred directly for that purpose. D. A person or governmental agency with whom a local governmental body contracts under this section may subcontract with the approval of the governing body of the municipality or county. A subcontractor shall be subject to the same terms and conditions as the contractor regarding separate financial accounts, periodic reports and inspection of records. History: Laws 1996, ch. 58, § 8. ANNOTATIONSEffective dates. — Laws 1996, ch. 58, § 12 made the act effective July 1, 1996.
NM Stat § 3-38-22 (2021)
2021 New Mexico Statutes|Chapter 3 - Municipalities|Article 38 - Licenses and Taxes|Section 3-38-22 - Advisory boards created; duties.

A. The mayor of every municipality that imposes an occupancy tax pursuant to the Lodgers' Tax Act [3-38-13 to 3-38-25 NMSA 1978] shall appoint a five-member advisory board that consists of two members who are owners or operators of lodgings subject to the occupancy tax within the municipality, two members who are owners or operators of industries located within the municipality that primarily provide services or products to tourists and one member who is a resident of the municipality and represents the general public. B. The chairman of every county commission that imposes an occupancy tax pursuant to the Lodgers' Tax Act shall appoint a five-member advisory board that consists of two members who are owners or operators of lodgings subject to the occupancy tax within the unincorporated area of the county, two members who are owners or operators of industries located within the unincorporated area of the county that primarily provide services or products to tourists and one member who is a resident of the unincorporated area of the county who represents the general public. C. Members of the boards created under Subsections A and B of this section shall serve at the pleasure of the respective appointing authorities. The boards shall advise the respective governing bodies on the expenditure of funds authorized by Section 3-38-15 NMSA 1978 for advertising, publicizing and promoting tourist attractions and facilities in the respective counties and municipalities. D. The advisory board shall submit to the mayor and council or county commission recommendations for the expenditures of funds authorized pursuant to the Lodgers' Tax Act for advertising, publicizing and promoting tourist-related attractions, facilities and events in the respective counties and municipalities. History: 1953 Comp., § 14-37-22.1, enacted by Laws 1977, ch. 294, § 2; 1996, ch. 58, § 9. ANNOTATIONSThe 1996 amendment, effective July 1, 1996, rewrote this section.
NM Stat § 3-38-24 (2021)
2021 New Mexico Statutes|Chapter 3 - Municipalities|Article 38 - Licenses and Taxes|Section 3-38-24 - Refunding bonds.

A. Any municipality or county having issued revenue bonds as authorized in the Lodgers' Tax Act [3-38-13 to 3-38-25 NMSA 1978] may issue refunding revenue bonds payable from pledged revenues therein authorized for the payment of revenue bonds at the time of the refunding or at the time of the issuance of the bonds being refunded as the governing body of the municipality or county may determine, notwithstanding the revenue sources or the pledge of such revenues or both are thereby modified. B. Refunding bonds may be issued for the purpose of refinancing, paying and discharging all or any part of such outstanding bonds of any one or more or all outstanding issues: (1) for the acceleration, deceleration or other modification of the payment of such obligations, including without limitation any capitalization of any interest thereon in arrears or about to become due for any period not exceeding one year from the date of the refunding bonds; (2) for the purpose of reducing interest costs or effecting other economies; (3) for the purpose of modifying or eliminating restrictive contractual limitations pertaining to the issuance of additional bonds, otherwise concerning the outstanding bonds, or to any facilities relating thereto; or (4) for any combination of the foregoing purposes. C. The interest on any bond refunded shall not be increased to any rate in excess of the rate authorized in the Public Securities Act [6-14-1 to 6-14-3 NMSA 1978] and shall be paid as authorized in that act. D. Bonds for refunding any bonds for any other purpose permitted by the Lodgers' Tax Act may be issued separately or issued in combination in one series or more. E. Except as otherwise provided in the Lodgers' Tax Act, refunding bonds authorized in the Lodgers' Tax Act shall be issued in accordance with the provisions of Sections 3-31-10 and 3-31-11 NMSA 1978. History: 1953 Comp., § 14-37-24, enacted by Laws 1969, ch. 199, § 11; 1976 (S.S.), ch. 34, § 8; 1987, ch. 9, § 4. ANNOTATIONSThe 1987 amendment, effective June 19, 1987, deleted "or" at the end in Subsections B(1) and B(2); substituted "in excess of the rate authorized in the Public Securities Act and shall be paid as authorized in that act" for "exceeding seven percent a year payable annually or semiannually, but the first interest payment may be for any period not exceeding one year" in Subsection C; substituted "authorized in the Lodgers' Tax Act" for "therein authorized" in Subsection E; and substituted "3-31-10 and 3-31-11 NMSA 1978" for "14-30-9 and 14-30-10 NMSA 1953" in Subsection E.
NM Stat § 3-38-25 (2021)
2021 New Mexico Statutes|Chapter 3 - Municipalities|Article 38 - Licenses and Taxes|Section 3-38-25 - Maintaining revenue dedication.

If a municipality or county has dedicated any amount of revenue attributable to a tax imposed pursuant to the Lodgers' Tax Act [3-38-13 to 3-38-25 NMSA 1978], the municipality or county shall continue to dedicate the same amount of revenue attributable to the tax until the ordinance dedicating the revenue expires, the term of the dedication expires, the governing body acts to change the dedication or, in the case of bonded indebtedness, the debt is fully discharged or otherwise provided for in full.History: 1978 Comp., § 3-38-25, enacted by Laws 2020, ch. 19, § 6. ANNOTATIONSEffective dates. — Laws 2020, ch. 19, § 7 made Laws 2020, ch. 19, § 6 effective July 1, 2020.
NM Stat § 3-38A-1 (2021)
2021 New Mexico Statutes|Chapter 3 - Municipalities|Article 38A - Hospitality Fee|Section 3-38A-1 - Short title. (Repealed effective July 1, 2028.)

This act [3-38A-1 to 3-38A-12 NMSA 1978] may be cited as the "Hospitality Fee Act". History: Laws 2003, ch. 417, § 1. ANNOTATIONSDelayed repeals. — Laws 2007, ch. 233, § 1 amended Laws 2003, ch. 417, § 13, to provide that the Hospitality Fee Act is repealed effective July 1, 2028.
NM Stat § 3-38A-2 (2021)
2021 New Mexico Statutes|Chapter 3 - Municipalities|Article 38A - Hospitality Fee|Section 3-38A-2 - Definitions. (Repealed effective July 1, 2028.)

As used in the Hospitality Fee Act: A. "gross rent" means the total amount of rent paid for tourist accommodations, not including the state and local option gross receipts taxes paid on the rent receipts; B. "municipality" means a municipality located in a class A county with a population greater than two hundred fifty thousand according to the most recent federal decennial census; C. "person" means a corporation, firm, other body corporate, partnership, association or individual, including an executor, administrator, trustee, receiver or other representative appointed according to law and acting in a representative capacity. "Person" does not include the United States of America; the state of New Mexico; any corporation, department, instrumentality or agency of the federal government or the state government; or any political subdivision of the state; D. "proprietor" means a person who furnishes tourist accommodations to a renter; E. "rent" means the consideration received by a proprietor in money, credits, property or other consideration valued in money from renters for tourist accommodations, other than: (1) consideration received from a renter who has been a permanent resident of the tourist accommodation for a period of at least thirty consecutive days or a renter who enters into or has entered into a written agreement for rental of the tourist accommodation for a period of at least thirty consecutive days; or (2) consideration received from a renter for a room or other unit of accommodation for which the renter has paid less than two dollars ($2.00) per day; F. "renter" means a person to whom tourist accommodations are furnished; G. "room" means a room or other unit of accommodation furnished by a proprietor to a renter in a tourist accommodation; and H. "tourist accommodation" means a hotel, apartment, apartment hotel, apartment house, lodge, lodginghouse, rooming house, motor hotel, guest house, guest ranch, ranch resort, guest resort, mobile home, motor court, auto court, auto camp, trailer court, trailer camp, trailer park, tourist camp, cabin or other premises used for accommodation. "Tourist accommodation" does not include: (1) accommodations at religious, charitable, educational or philanthropic institutions, including summer camps operated by such institutions; (2) clinics, hospitals or other medical facilities; (3) privately owned and operated convalescent homes or homes for the aged, infirm, indigent or chronically ill; or (4) accommodations that do not have at least three rooms or other units of accommodation. History: Laws 2003, ch. 417, § 2. ANNOTATIONSDelayed repeals. — Laws 2007, ch. 233, § 1 amended Laws 2003, ch. 417, § 13, to provide that the Hospitality Fee Act is repealed effective July 1, 2028.
NM Stat § 3-38A-3 (2021)
2021 New Mexico Statutes|Chapter 3 - Municipalities|Article 38A - Hospitality Fee|Section 3-38A-3 - Hospitality fee authorized; rate; purpose. (Repealed effective July 1, 2028.)

A. A municipality may impose by ordinance a hospitality fee on the gross rent received by proprietors of tourist accommodations within the municipality in an amount not to exceed one percent of the gross rent. The fee imposed by this subsection may be referred to as the "hospitality fee". B. Proceeds from the hospitality fee shall be used as follows: (1) fifty percent of the proceeds shall be used to equip and furnish a municipal convention center; and (2) fifty percent of the proceeds shall be used by the municipality to contract to purchase advertising that publicizes and promotes tourist-related attractions, facilities and events in the municipality and the county and tourist facilities or attractions within the area. History: Laws 2003, ch. 417, § 3; 2007, ch. 233, § 2; 2008, ch. 5, § 1. ANNOTATIONSDelayed repeals. — Laws 2007, ch. 233, § 1 amended Laws 2003, ch. 417, § 13, to provide that the Hospitality Fee Act is repealed effective July 1, 2028. The 2008 amendment, effective February 13, 2008, increased the amount of proceeds for advertising from twenty-five percent to fifty percent and deleted the authorization to use proceeds to extinguish debt for a metropolitan court facility. The 2007 amendment, effective June 15, 2007, changed the percentage that may be used for advertising to twenty-five percent and added Paragraph (3) of Subsection B.
NM Stat § 3-38A-4 (2021)
2021 New Mexico Statutes|Chapter 3 - Municipalities|Article 38A - Hospitality Fee|Section 3-38A-4 - Collection of hospitality fee; audit. (Repealed effective July 1, 2028.)

A. Every proprietor of a tourist accommodation in a municipality imposing a hospitality fee shall collect the hospitality fee on behalf of the municipality and shall act as a trustee of the fee revenues. The fee shall be collected from proprietors in accordance with the ordinance imposing the fee and shall be charged separately from the rent fixed by the proprietor for the tourist accommodations. B. The governing body of a municipality imposing a hospitality fee shall select for annual random audits one or more proprietors or tourist accommodations subject to the fee to verify the amount of gross rent subject to the fee and to ensure that the full amount of the fee on that rent is collected. Copies of audits completed shall be filed annually with the local government division of the department of finance and administration. History: Laws 2003, ch. 417, § 4. ANNOTATIONSDelayed repeals. — Laws 2007, ch. 233, § 1 amended Laws 2003, ch. 417, § 13, to provide that the Hospitality Fee Act is repealed effective July 1, 2028.
NM Stat § 3-38A-5 (2021)
2021 New Mexico Statutes|Chapter 3 - Municipalities|Article 38A - Hospitality Fee|Section 3-38A-5 - Financial reporting. (Repealed effective July 1, 2028.)

The governing body of a municipality imposing a hospitality fee shall: A. furnish to any municipal advisory board dealing with occupancy, lodging or accommodation taxes or fees information on that portion of a proposed budget report or audit filed or received by the governing body pursuant to either Chapter 6, Article 6 NMSA 1978 or the Audit Act [12-6-1 to 12-6-14 NMSA 1978] that relates to the expenditure of hospitality fee proceeds within ten days of the filing or receipt of that proposed budget, report or audit; and B. report quarterly to the local government division of the department of finance and administration on the expenditure of hospitality fee proceeds pursuant to Sections 3-38-15 and 3-38-21 NMSA 1978. History: Laws 2003, ch. 417, § 5. ANNOTATIONSDelayed repeals. — Laws 2007, ch. 233, § 1 amended Laws 2003, ch. 417, § 13, to provide that the Hospitality Fee Act is repealed effective July 1, 2028.
NM Stat § 3-38A-6 (2021)
2021 New Mexico Statutes|Chapter 3 - Municipalities|Article 38A - Hospitality Fee|Section 3-38A-6 - Ordinance requirements. (Repealed effective July 1, 2028.)

The ordinance imposing a hospitality fee and, as applicable, any ordinance amending the fee, shall: A. set out the procedures for licensing a proprietor and for suspending or revoking a license or refusing to license a proprietor after the governing body of the municipality has given the proprietor an opportunity for a public hearing on the suspension, revocation or refusal; B. state the rate of the hospitality fee; the time, place and method for the payment of the fee to the municipality; the accounts and other records to be maintained in connection with the fee; a procedure for making refunds and resolving disputes relating to the fee; the procedure for preservation and destruction of records pertaining to the fee and their inspection and investigation; audit requirements; applicable civil and criminal penalties; and a procedure for liens, distraint and sales to satisfy such liens; and C. clearly state any other rights, privileges, powers, immunities and other details relating to proprietor licensure, the collection of the hospitality fee and the remittance of the fee proceeds to the municipality. History: Laws 2003, ch. 417, § 6. ANNOTATIONSDelayed repeals. — Laws 2007, ch. 233, § 1 amended Laws 2003, ch. 417, § 13, to provide that the Hospitality Fee Act is repealed effective July 1, 2028.