City of Albuquerque
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File #: O-21-68   
Type: Ordinance Status: In Committee
File created: 6/7/2021 In control: Finance & Government Operations Committee
Final action:
Enactment date: Enactment #:
Title: Amending Section(S) 4-8-8 And 4-8-13 Of The City Of Albuquerque Hospitality Fee Ordinance (Gibson, by request)
Attachments: 1. O-68
CITY of ALBUQUERQUE
TWENTY FOURTH COUNCIL


COUNCIL BILL NO. O-21-68 ENACTMENT NO. ______________________

SPONSORED BY: Diane G. Gibson, by request


ORDINANCE
title
Amending Section(S) 4-8-8 And 4-8-13 Of The City Of Albuquerque Hospitality Fee Ordinance (Gibson, by request)
body
BE IT ORDAINED BY THE COUNCIL, THE GOVERNING BODY OF THE CITY OF ALBUQUERQUE:
SECTION 1. Section 4-8-8 COLLECTION OF THE FEE; REPORTING CHANGE IN OWNERSHIP, is amended as follows:
(A) Every vendor providing lodgings within this city shall collect the hospitality fee thereon on behalf of the city and shall act as a trustee therefor.
(B) The hospitality fee shall be collected from vendees in accordance with this section and shall be charged separately from the rent fixed by the vendor for the lodgings.
(C) After the effective date of this article, each vendor shall be liable to the city for the hospitality fee provided herein on the rent paid for lodging.
(D) (1) Each vendor shall make a report by the 25th day of each month on forms provided by the Mayor of the receipts for lodging paid to him in the preceding calendar month and shall remit therewith payment of the total amount of the hospitality fee due to the city. The report shall include sufficient information to enable the city to audit the report and shall be verified on oath by the vendor. [Each vendor shall make the required report for each reporting period whether or not any fee is due. If no lodging rent has been collected for that reporting period, such information shall be reported.] Any hospitality fee not paid and posted to the city's Lodgers Subsidiary Ledger Vendors' Account by the 25th of the month as provided herein shall be considered delinquent.
(2) If the 25th day of the month falls on a weekend or holiday, the return shall be due on the next business day.
(E) The Mayor shall select for annual random audits one or more vendors to v...

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