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§ 3-38-17 NMSA 1978

Collection of taxes

Known as the Lodgers' Tax Act

The act spans §§ 3–3 (27 sections).

1953 Comp., § 14-37-18, enacted by Laws 1969, ch. 199, § 5; 1976 (S.S.), ch. 34, § 2.

A. Every vendor providing lodgings in a municipality or county imposing an occupancy tax shall collect the proceeds thereof on behalf of the municipality or county and shall act as a trustee therefor.

B. The tax shall be collected from vendees in accordance with the ordinance imposing the tax and shall be charged separately from the rent fixed by the vendor for the lodgings.

Official source: NMOneSource (New Mexico Compilation Commission). Reproduced from public-domain New Mexico statutes; confirm against the official source for the current text. Not legal advice.