2018 New Mexico Statutes
Chapter 5 - Municipalities and Counties
Article 13A - Sports and Recreation Facility Financing Act
Section 5-13A-6 - Collection of sports and recreation facility fee.
A. A vendor providing rooms in a qualified municipality in which the local governing body has imposed a sports and recreation facility fee shall collect the fee on behalf of the local governing body and shall remit the fees collected to the local governing body on or before the twenty-fifth day of the month following the month in which the fees are collected along with the occupancy tax also collected.
B. The sports and recreation facility fee shall be collected by a vendor from vendees as a room surcharge at the time that rent is collected by the vendor and shall be accounted for separately from the rent fixed by the vendor for the rooms.
History: Laws 2008, ch. 76, § 6.
Emergency clauses. — Laws 2008, ch. 76, § 15 contained an emergency clause and was approved February 29, 2008.
