State Codes and Statutes

Statutes > New-mexico > Chapter-5 > Article-14 > Section-5-14-5

5-14-5. Exemptions.

The convention center fee shall not apply:   

A.     if a vendee:   

(1)     has been a permanent resident of the lodging facility for a period of at least thirty consecutive days; or   

(2)     enters into or has entered into a written agreement for a room at a lodging facility for a period of at least thirty consecutive days;   

B.     if the consideration paid by a vendee is less than two dollars ($2.00) a day;   

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

D.     to rooms at religious, charitable, educational or philanthropic institutions, including rooms at summer camps operated by such institutions;   

E.     to clinics, hospitals or other medical facilities;   

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

G.     if the vendor does not offer at least three rooms at its lodging facility. The convention center fee shall be imposed on the lodging facilities of a vendor that owns three or more lodging facilities within local governmental entities that have imposed a convention center fee, regardless of the number of rooms available for occupancy.   

State Codes and Statutes

Statutes > New-mexico > Chapter-5 > Article-14 > Section-5-14-5

5-14-5. Exemptions.

The convention center fee shall not apply:   

A.     if a vendee:   

(1)     has been a permanent resident of the lodging facility for a period of at least thirty consecutive days; or   

(2)     enters into or has entered into a written agreement for a room at a lodging facility for a period of at least thirty consecutive days;   

B.     if the consideration paid by a vendee is less than two dollars ($2.00) a day;   

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

D.     to rooms at religious, charitable, educational or philanthropic institutions, including rooms at summer camps operated by such institutions;   

E.     to clinics, hospitals or other medical facilities;   

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

G.     if the vendor does not offer at least three rooms at its lodging facility. The convention center fee shall be imposed on the lodging facilities of a vendor that owns three or more lodging facilities within local governmental entities that have imposed a convention center fee, regardless of the number of rooms available for occupancy.   


State Codes and Statutes

State Codes and Statutes

Statutes > New-mexico > Chapter-5 > Article-14 > Section-5-14-5

5-14-5. Exemptions.

The convention center fee shall not apply:   

A.     if a vendee:   

(1)     has been a permanent resident of the lodging facility for a period of at least thirty consecutive days; or   

(2)     enters into or has entered into a written agreement for a room at a lodging facility for a period of at least thirty consecutive days;   

B.     if the consideration paid by a vendee is less than two dollars ($2.00) a day;   

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

D.     to rooms at religious, charitable, educational or philanthropic institutions, including rooms at summer camps operated by such institutions;   

E.     to clinics, hospitals or other medical facilities;   

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

G.     if the vendor does not offer at least three rooms at its lodging facility. The convention center fee shall be imposed on the lodging facilities of a vendor that owns three or more lodging facilities within local governmental entities that have imposed a convention center fee, regardless of the number of rooms available for occupancy.