Chapter 3, Chapter 3

The governing body shall: A. control the finances and property of the municipality; B. appropriate money for municipal purposes only; and C. provide for payment of debts and expenses of the municipality. History: 1953 Comp., § 14-36-2, enacted by Laws 1965, ch. 300.

A. The treasurer shall be the finance officer for the municipality unless another officer is directed by ordinance to be the finance officer. The finance officer shall: (1) receive all money belonging to the municipality; (2) keep his accounts and records in the manner prescribed…

A. A municipal official receiving money for the municipality shall make a receipt in not less than duplicate form which shall show the: (1) amount received; (2) date of payment; and (3) account for which payment is made. One copy shall be made available to the person paying money…

A. No payment of funds shall be made except upon a warrant of the municipality. A warrant shall be signed by the mayor or his authorized representative, and countersigned by the municipal treasurer or as prescribed by the Uniform Facsimile Signature of Public Officials Act [6-9-1…

Pursuant to any act of congress, a municipality may accept or borrow funds from the United States or any of its agencies or instrumentalities for any purpose authorized by the laws of this state. History: 1953 Comp., § 14-36-6, enacted by Laws 1965, ch. 300.

accounts receivable. If the finance officer of a municipality states: A. the manner in which a utility account or any unsecured account has been incurred; B. the efforts made to collect the utility account or unsecured account and to locate the debtor; C. that the utility account…

Chapter 3, Article 37A NMSA 1978 may be cited as the "Small Cities Assistance Act". History: Laws 1979, ch. 284, § 1; 2003, ch. 220, § 1.

As used in the Small Cities Assistance Act: A. "municipality" means an incorporated city, town or village, whether incorporated under general act, special act or special charter, and incorporated counties and H-class counties; B. "municipal share" means one and thirty-five one-hu…

A. The "small cities assistance fund" is created within the state treasury. B. On or before January 31, 2004 and on or before January 31 of each subsequent year, the bureau of business and economic research located at the university of New Mexico shall certify to the taxation and…

The governing body may declare, by ordinance, that the licensing or regulation of a business not otherwise exempt by law is conducive to the promotion of the health and general welfare of the municipality and may impose a license fee on and require a separate license for each pla…

Sections 3-38-13 through 3-38-25 NMSA 1978 may be cited as the "Lodgers' Tax Act". History: 1953 Comp., § 14-37-14, enacted by Laws 1969, ch. 199, § 1; 1996, ch. 58, § 1; 2020, ch. 19, § 1.

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…

A. A municipality may impose by ordinance an occupancy tax for revenues on lodging within the municipality, and the board of county commissioners of a county may impose by ordinance an occupancy tax for revenues on lodging within that part of the county outside of the incorporate…

The occupancy tax shall not apply: A. if a vendee: (1) has been a permanent resident of the taxable premises for a period of at least thirty consecutive days, unless those premises are temporary lodging; or (2) enters into or has entered into a written agreement for lodgings at t…

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 imp…

The governing body of any municipality or county collecting over two hundred fifty thousand dollars ($250,000) in occupancy tax proceeds 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 th…

A. The governing body of any municipality or county imposing and collecting an occupancy tax shall furnish to the advisory board that portion of any proposed budget, report or audit filed or received by the governing body pursuant to either Chapter 6, Article 6 NMSA 1978 or the A…

A. An action to enforce the Lodgers' Tax Act [3-38-13 to 3-38-25 NMSA 1978] may be brought by: (1) the attorney general or the district attorney in the county of jurisdiction; or (2) a vendor who is collecting the proceeds of an occupancy tax in the county of jurisdiction. B. A d…

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 sha…

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…

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 provis…

A. For the purpose of regulation and when deemed in the public interest, the governing body may refuse to grant a license but no license shall be refused until the person seeking the license has been given the opportunity of a hearing by the governing body. After such a hearing, …

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 vendo…

A. Subject to the limitations contained in Section 3-38-15 NMSA 1978, a municipality or county imposing an occupancy tax may use the proceeds from the occupancy tax that are collected based on the first thirty days a vendee rents lodgings in taxable premises to defray costs of: (…

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, lis…

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…

A. Revenue bonds may be issued at any time or from time to time by a municipality or county to defray wholly or in part the costs of any one, all or any combination of purposes authorized in Paragraphs (2) through (5) of Subsection A of Section 3-38-21 NMSA 1978. B. The revenue b…

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 th…

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 ordina…

A. In addition to the licensing authority contained in Section 3-38-1 NMSA 1978, a municipality shall, by ordinance, charge a business registration fee on each place of business conducted within a municipality that is not licensed by the municipality under Section 3-38-1 NMSA 197…

business; issuance of license or registration; proration of license fee; renewal of registration; staggered periods for business registration. A. Prior to engaging in any business, any person proposing to engage in a business, except for a child care facility, shall pay to the mu…

A. Sections 3-38-1 through 3-38-6 NMSA 1978 and any ordinance adopted pursuant to those sections may be enforced by the municipality having jurisdiction as municipal ordinances are enforced. B. In addition, if any business is conducted in violation of Sections 3-38-1 through 3- 3…

sale; certificate of liens. A. The business license fee constitutes a lien in favor of the municipality upon the personal property of the business. The lien may be enforced as provided in Sections 3- 36-1 through 3-36-7 NMSA 1978. B. Under process or order of court, no person sha…

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.

A. It is a violation of the municipal ordinance imposing a hospitality fee and providing for collection and administration of the fee pursuant to the Hospitality Fee Act for any proprietor subject to the fee to fail to pay the hospitality fee, to fail to remit the proceeds of the…

A. Revenue bonds may be issued at any time by a municipality to defray wholly or in part the costs of equipping or furnishing a municipal convention center. B. The revenue bonds may be payable from and payment may be secured by a pledge of and lien on the revenues derived from: (…

A. A municipality having issued revenue bonds pursuant to the Hospitality Fee Act may issue refunding 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…

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 p…

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 ref…

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…

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 bod…

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 g…

effective July 1, 2028.) A. A proprietor is liable for the payment of any amount of the hospitality fee proceeds the proprietor has failed to remit to the municipality. B. A municipality shall provide by ordinance for a civil penalty for failure to remit the hospitality fee due i…

A. An action to enforce the Hospitality Fee Act may be brought by: (1) the attorney general or the district attorney in the county of jurisdiction; or (2) a proprietor of a tourist accommodation who is collecting the proceeds of a hospitality fee in the county of jurisdiction. B.…

Sections 3-39-1 through 3-39-15 NMSA 1978 may be cited as the "Municipal Airport Law." History: 1953 Comp., § 14-40-1, enacted by Laws 1965, ch. 300.

A. Bonds may be sold at public or private sale at, above or below par and at a price which results in a net effective interest rate which does not exceed the maximum permitted by the Public Securities Act [6-14-1 to 6-14-3 NMSA 1978] or, in the case of municipalities having a pop…

The Municipal Airport Law is full authority for authorization and issuance of bonds and no election is necessary. In any proceeding involving the validity and enforceability of any bond or its security, any bond reciting in substance that it was issued by the municipality to aid …

To further the marketability of bonds issued pursuant to the Municipal Airport Law, the ordinance authorizing their issue may: A. secure their payment by deed of trust or mortgage conveying municipally owned land and improvements acquired for the airport facility from the proceed…

If the interest or any serial maturity of any bond is in default, any obligee may foreclose against the municipality under the same procedure provided for foreclosure of real estate mortgages. The district court may appoint a receiver to operate the airport facility in default. H…

Bonds are legal investments for savings banks and insurance companies under the laws of this state. They are bonds, notes or other obligations of a municipal subdivision of this state, issued pursuant to a law of this state, for the purposes of investment or purchase by the state…