City of Albuquerque
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File #: O-19-71   
Type: Ordinance Status: In Committee
File created: 8/5/2019 In control: Finance & Government Operations Committee
Final action:
Enactment date: Enactment #:
Title: Amending Section 4-4-1 Et Seq., ROA 1994, The Lodgers' Tax Ordinance, To Include The Definition Of Marketplace Provider, Eliminate An Exemption, And Require Marketplace Providers To Collect And Remit Occupancy Taxes; And Amending Section 4-8-1 Et Seq., ROA 1994, The Hospitality Fee Ordinance, To Include The Definition Of Marketplace Provider, Eliminate An Exemption, And Require Marketplace Providers To Collect And Remit Hospitality Fees (Winter, by request)
Attachments: 1. O-71
CITY of ALBUQUERQUE
TWENTY THIRD COUNCIL


COUNCIL BILL NO. O-19-71 ENACTMENT NO. ________________________

SPONSORED BY: Brad Winter, by request


ORDINANCE
title
Amending Section 4-4-1 Et Seq., ROA 1994, The Lodgers' Tax Ordinance, To Include The Definition Of Marketplace Provider, Eliminate An Exemption, And Require Marketplace Providers To Collect And Remit Occupancy Taxes; And Amending Section 4-8-1 Et Seq., ROA 1994, The Hospitality Fee Ordinance, To Include The Definition Of Marketplace Provider, Eliminate An Exemption, And Require Marketplace Providers To Collect And Remit Hospitality Fees (Winter, by request)
body
BE IT ORDAINED BY THE COUNCIL, THE GOVERNING BODY OF THE CITY OF ALBUQUERQUE;
SECTION 1. Section 4-4-1 et seq., ROA 1994, is amended to read:
? 4-4-1 SHORT TITLE.
This article shall be known as and may be cited as "City of Albuquerque Lodgers' Tax Ordinance."
? 4-4-2 AUTHORITY.
This article is officially adopted by the City Council pursuant to the provisions of Sections 3-38-13 through 3-38-24 NMSA 1978 as authorized by the "Lodgers' Tax Act".
? 4-4-3 PURPOSE.
The purpose of this article is to impose a tax which will be borne by persons using commercial lodging accommodations which tax will provide revenues for advertising, publicizing and promoting certain recreational and tourist facilities as well as for the acquisition and construction of such facilities as provided by law.
? 4-4-4 DEFINITIONS.
For the purpose of this article, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
GROSS TAXABLE RENT. The total amount of rent paid for lodging, not including the state gross receipts tax or local sales taxes.
LODGING. The transaction of furnishing rooms or sleeping accommodations by a vendor to a vendee who for a rent, uses, possesses or has the right to use or possess any room or rooms or other units of accommod...

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