2023 New Mexico Statutes › Chapter 3 - Municipalities › Article 38 - Licenses and Taxes › Section 3-38-14 - Definitions.

As used in the Lodgers' Tax Act [3-38-13 to 3-38-25 NMSA 1978]:
A. "gross taxable rent" means the total amount of rent paid for lodging, not including the state gross receipts tax or local sales taxes;
B. "lodging" means the transaction of furnishing rooms or other accommodations by a vendor to a vendee who for rent uses, possesses or has the right to use or possess the rooms or other units of accommodations in or at a taxable premises;
C. "lodgings" means the rooms or other accommodations furnished by a vendor to a vendee by a taxable service of lodging;
D. "occupancy tax" means the tax on lodging authorized by the Lodgers' Tax Act;
E. "person" means a corporation, firm, other body corporate, partnership, association or individual. "Person" includes 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;
F. "rent" means the consideration received by a vendor in money, credits, property or other consideration valued in money for lodgings subject to an occupancy tax authorized in the Lodgers' Tax Act;
G. "taxable premises" means a hotel, motel or other premises used for lodging that is not the vendee's household or primary residence;
H. "temporary lodging" means lodgings for the purpose of housing a vendee within proximity of the vendee's employment or job location;
I. "tourist" means a person who travels for the purpose of business, pleasure or culture to a municipality or county imposing an occupancy tax;
J. "tourist-related events" means events that are planned for, promoted to and attended by tourists;
K. "tourist-related facilities and attractions" means facilities and attractions that are intended to be used by or visited by tourists;
L. "tourist-related transportation systems" means transportation systems that provide transportation for tourists to and from tourist-related facilities and attractions and tourist-related events;
M. "vendee" means a natural person to whom lodgings are furnished in the exercise of the taxable service of lodging; and
N. "vendor" means a person or the person's agent furnishing lodgings in the exercise of the taxable service of lodging.
History:
1953 Comp., § 14-37-15, enacted by Laws 1969, ch. 199, § 2; 1996, ch. 58, § 2; 2000, ch. 37, § 1; 2020, ch. 19, § 2.
ANNOTATIONS
The 2020 amendment,
effective July 1, 2020, revised the definition of "taxable premises" and defined "temporary lodging" as used in the Lodgers' Tax Act; in Subsection G, deleted "apartment, apartment hotel, apartment house, lodge, lodging house, 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 lodging" and added "motel or other premises used for lodging that is not the vendee's household or primary residence"; and added a new Subsection H and redesignated the succeeding subsections accordingly.
The 2000 amendment,
effective July 1, 2000, in Subsection K, inserted "and" preceding "attractions" and "tourist-related" preceding "events"; and inserted "or his agent" in Subsection M.
The 1996 amendment,
effective July 1, 1996, divided Subsection E into three sentences and added "'Person'" to the beginning of the second and third sentences, and added Subsections H through K and redesignated former Subsections H and I as Subsections L and M.
Law reviews.
— For survey, "The Uniform Owner-Resident Relations Act," see 6 N.M.L. Rev. 293 (1976).