City of Albuquerque
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File #: O-21-75   
Type: Ordinance Status: Adopted
File created: 8/16/2021 In control: City Council
Final action: 9/8/2021
Enactment date: Enactment #:
Title: Amending Section(S) 4-4-9 And 4-4-14 Of The City Of Albuquerque Lodgers' Tax Ordinance (Gibson)
Attachments: 1. O-75, 2. O-75final
CITY of ALBUQUERQUE
TWENTY FOURTH COUNCIL


COUNCIL BILL NO. O-21-75 ENACTMENT NO. ______________________

SPONSORED BY: Diane G. Gibson


ORDINANCE
title
Amending Section(S) 4-4-9 And 4-4-14 Of The City Of Albuquerque Lodgers' Tax Ordinance (Gibson)
body
AMENDING SECTION(S) 4-4-9 and 4-4-14 OF THE CITY OF ALBUQUERQUE LODGERS' TAX ORDINANCE.
BE IT ORDAINED BY THE COUNCIL, THE GOVERNING BODY OF THE CITY OF ALBUQUERQUE:
SECTION 1. Section 4-4-9, COLLECTION OF THE TAXES; REPORTING CHANGE IN OWNERSHIP, is amended as follows:
(A) Every vendor providing lodgings within this city shall collect the occupancy tax thereon on behalf of the city and shall act as a trustee therefor.
(B) The occupancy tax 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) On and after June 1, 1969, each vendor shall be liable to the city for the tax 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 occupancy tax 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 tax is due. If no gross taxable rent has been collected for that reporting period, such information shall be reported. Occupancy taxes 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 audit...

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