The Village of Taos Ski Valley
Ordinance Number 97-14
ADOPTING A LODGERS’ TAX
BE IT ORDAINED BY THE GOVERNING BODY OF THE VILLAGE OF
TAOS SKI VALLEY
This section shall be known as and may be cited as “The Lodgers’ Tax
Ordinance.” (Ord. No. 97-14.)
Section 2. Definitions
For purposes of this section the following words, terms and phrases shall have the meanings respectively ascribed to them:
Accommodations means, in addition to rooms, all facilities or amenities or both that are provided as a part of the taxable service of lodgings, and includes facilities or amenities or both that are an essential and integral part of the provision or use of lodgings or that are not advertised and billed separately from the lodgings. Accommodations does not include facilities or amenities that are advertised and billed separately from the taxable service of lodgings, provided that the separate advertising and the billing procedure is first approved by the Village of Taos Ski Valley’s Lodgers’ Tax Advisory Board.
Gross taxable rent means the total amount of rent paid for lodging, not including the state gross receipts.
Lodging means the transaction of furnishing rooms or other accommodations by a vendor to a vendee who for a rent, uses, possesses or has the right to use or possess any room or rooms or other units of accommodations in or at a taxable premises.
Lodgings means the rooms or other accommodations furnished by a vendor to a vendee by the taxable service of lodgings.
Occupancy tax means the tax on lodging imposed by this Ordinance.
Person means a corporation, firm, other body corporate, partnership, association or individual, includes an executor, administrator, trustee, receiver or other representative appointed according to law and acting in a representative capacity, but 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.
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 by this Ordinance.
Taxable premises means a hotel, apartment, apartment hotel, bed and breakfast, guest house, guest ranch, ranch resort, guest resort, mobile home, motor court, auto court, auto camp, trailer park, tourist camp, cabin or other premises used for lodging.
Vendee means a natural person to whom lodgings are furnished in the exercise of the taxable service of lodging.
Vendor means a person furnishing lodgings in the exercise of the taxable service of lodging.
State law reference—Authority for above § 3-38-14 NMSA 1978, as amended
Section 3. Imposition of Tax
There is hereby imposed an occupancy tax of revenues of Four and one half (4.5%) percent of gross taxable rent for lodging paid to vendors after the effective date of this ordinance.
Section 4. Exemptions.
The occupancy tax shall not apply:
If a vendee:
1. Has been a permanent resident of the taxable premises for a period of at least thirty (30) consecutive days; or
2. Enters into or has entered into a written agreement for lodgings at the taxable premises for a period of at least thirty (30) consecutive days.
If the rent paid by a vendee is less than two dollars ($2.00) a day;
To lodging accommodations at institutions of the federal government, the state or any political subdivision thereof;
To lodging accommodations at religious, charitable, educational or philanthropic institutions, including without limitation such accommodations at summer camps operated by such institutions;
To clinics, hospitals or other medical facilities;
To privately owned and operated convalescent homes or homes for the aged, infirm, indigent or chronically ill; or
If the taxable premises does not have at least three (3) rooms or three (3) units of accommodations for lodging.
State law reference—Authority for above § 3-38-16 NMSA 1978
A. Every vendor providing lodgings shall collect the occupancy tax thereon on behalf of the village and shall act as a trustee therefor.
B. The tax shall be collected from the vendees in accordance with this Ordinance, and shall be charged separately from the rent fixed by the vendor for the lodgings.
State law reference—Similar provisions and authority for above section, NMSA 1978, § 3-38-17.
On and after July 6, 1996, each vendor licensed under this section shall be liable
to the village for the tax imposed by this section on the rent paid for lodging.
Section 7. Monthly reports.
Each vendor shall make a report by the twenty-fifth day of each month on forms provided by the village Clerk/Treasurer/Treasurer of the receipts for lodging paid to him in the preceding calendar month and shall remit therewith payment of the amounts due to the village. The report shall include sufficient information to enable the village to audit the report and shall be verified affirmation or oath by the vendor.
A vendor shall maintain adequate records of facilities subject to the occupancy
tax and of proceeds received for the use thereof. Such records shall be maintained in
the village, shall be open to the inspection of the village during reasonable hours and
shall be retained for three (3) years.
Section 9. Failure to pay tax.
If any vendor makes a return as required by this section, the Lodgers’ Tax Ordinance, without paying the tax then due, he shall be liable for the tax and a penalty in an amount equal to the greater of (1) ten percent (10%) of the amount that was not paid or reported or (2) one hundred dollars ($100) in addition to the tax, without notice from the village with regard thereto. Promptly thereafter, the village shall give the delinquent vendor written notice of such estimated tax, penalty and interest, which notice shall be served personally or by certified mail.
Section 10. Failure to make return.
If any vendor neglects or refuses to make a return and pay the tax as required by this section, the Lodgers’ Tax Ordinance, the village Clerk/Treasurer shall make an estimate based upon an examination of the vendor’s books and records, or upon any information in its possession, of the amount of the rent of the delinquent vendor for the period in respect to which he has failed to make a return, and upon the basis of said estimated amount shall compute and assess the tax payable by the delinquent vendor, adding to the sum thus arrived at a penalty in an amount equal to the greater of (1) ten percent (10%) of the amount that was not paid or reported or (2) one hundred dollars ($100). Promptly thereafter the village shall give the delinquent vendor written notice of such estimated tax penalty and interest which notice shall be served personally or by certified mail.
Section 11. Court action to collect delinquencies.
If the payments are not made by the vendor within fifteen (15) days of a notice of estimated tax given under section 9 and 10 of this section, the village Clerk/Treasurer shall 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 not exceeding one percent a month, the costs of collection and reasonable attorney’s fees incurred in connection therewith.
State law reference—Similar provisions and authority for above section, NMSA 1978, § 3-38-18(B).
It is unlawful for any employee of the village to reveal to any individual other than
another employee of the village or the New Mexico taxation and revenue department,
any information contained in the return of any taxpayer filed under this section, except
to a court of competent jurisdiction in response to an order thereof in an action relating
to taxes to which the village is a party and in which the information sought is material to
the inquiry; to the taxpayer himself or to his authorized representative; or in such manner, for statistical purposes, that the information revealed is not identified as applicable
to any individual taxpayer.
Any person who violates the provisions of this section, the Lodgers’ Tax
Ordinance, by failure to pay the tax, to remit the proceeds thereof to the village or to
account property for any lodging tax proceeds pertaining thereto shall be guilty of a misdemeanor and shall be subject to a fine of not more than five hundred dollars ($500) or
imprisonment for not more than ninety (90) days or both for each such violation. For
purposes of this section, each monthly report failed to be filed, or amount remitted, shall
constitute a separate violation.
Section 14. Refunds and credits.
State law reference—Authority for above section, NMSA 1978, § 3-38-20(B).
Revenue from the Lodgers’ Tax Ordinance will be used for the purposes set forth in the Lodgers’ Tax Act Sections 3-38-13 et seq. as amended by the laws of 1996.
Section 16. Advisory Boards Created - Duties
The mayor 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 Village of Taos Ski Valley, two members who are owners or operators of industries located within the Village of Taos Ski Valley that primarily provide services or products to tourists and one member who is a resident of the Village of Taos Ski Valley and represents the general pubic.
Members of the advisory board shall serve at the pleasure of the mayor. The board shall advise the mayor and Village of Taos Ski Valley Council on the expenditure of funds authorized by Section 3-38-15 NMSA 1978 for advertising, publicizing and promoting tourist attractions and facilities in the Village of Taos Ski Valley.
The advisory board shall submit to the mayor and council 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 Village of Taos Ski Valley.
State law reference—Authority § 3-18-22 NMSA 1978, as amended by the laws of 1996.
Section 17. Audits.
The village shall select, for annual random audits, one or more vendors to verify the amount of gross rent subject to the occupancy tax and to ensure that the full amount of occupancy tax is collected.
A copy of the audit shall be filed, annually, with the local government division of the department of finance and administration.
State law reference—NMSA § 3-38-17.1 NMSA 1978, as amended by the laws of 1996.
Section 18. Liens and Judgments
The occupancy tax hereby imposed shall constitute a lien, in favor of the Village of Taos Ski Valley, upon the personal and real property of the vendor providing lodgings within the jurisdiction of the village. The lien may be enforced as provided in Sections 3-36-1 through 3-36-7, NMSA 1978 as amended. Priority of the lien shall be determined from the date of filing. The village treasurer shall furnish a certificate showing the amount of all liens against this vendor.
The village shall be paid, from the proceeds of any sale, before payment is made to a judgment creditor or other person.
State law reference—Authority § 3-38-18-1 NMSA 1978, as amended by the laws of 1992.
Section 19. This ordinance shall go into effect on July 6th, following its adoption by the Village Council in the manner provided by law.
Section 20. The Village Clerk/Treasurer/Treasurer is directed to notify by certified mail all lodging establishments within the village of this tax.
PASSED, APPROVED AND ADOPTED this 1st day of July, 1996.
The Village of Taos Ski Valley, New Mexico
ATTEST: By:
Mayor
Village Clerk-Treasurer
Vote: For _____ Against _______