§ 44-113. Imposed.

Latest version.

There is hereby imposed an occupancy tax of five percent of gross taxable rent for lodging within the municipality paid to vendors.

(Code 1979, § 27-104; Code 2005, § 110.083; Ord. No. 961, § 4, 8-12-1996)

State law reference

Tax authorized, NMSA 1978, § 3-38-15.

                    
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