CITY of ALBUQUERQUE
TWENTY THIRD COUNCIL
COUNCIL BILL NO. O-19-71 ENACTMENT NO. ________________________
SPONSORED BY: Brad Winter, by request
ORDINANCE
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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)
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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.
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...
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