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Section 5-13A-5 - Exceptions.

NM Stat § 5-13A-5 (2019) (N/A)
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The sports and recreation facility fee shall not apply:

A. if the local governing body by ordinance exempts lodging facilities whose maximum daily room charge is less than an amount stated in the ordinance;

B. to rooms at institutions of the federal government, the state or any political subdivision of the federal government or the state;

C. to rooms at religious, charitable, educational or philanthropic institutions or other nonprofit organizations, including rooms at summer camps operated by such organizations;

D. to clinics, hospitals or other medical facilities;

E. to privately owned and operated convalescent homes or homes for the aged, infirm, indigent or chronically ill; or

F. if the vendor does not offer at least three rooms at the vendor's lodging facility.

History: Laws 2008, ch. 76, § 5.

Emergency clauses. — Laws 2008, ch. 76, § 15 contained an emergency clause and was approved February 29, 2008.

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Section 5-13A-4 - Imposition of sports and recreation facility fee; use of proceeds; referendum.
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Section 5-13A-6 - Collection of sports and recreation facility fee.