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, lodgers’ 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 accommodations in or at a taxable premises.
LODGINGS. The rooms or sleeping accommodations furnished by a vendor to a vendee by a taxable service of lodging.
MARKETPLACE PROVIDER. A person who facilitates the rental of lodging by:
(1) Advertising the lodging by any means, whether physical or electronic, including by internet website, online booking platform, catalog, television or radio broadcast, and
(2) Collecting payment from the vendee and transmitting that payment to the vendor either directly or indirectly through agreements or arrangements with the vendor, regardless of whether the marketplace provider receives compensation or consideration in exchange for the marketplace provider's services.
MAYOR. The Mayor of the city or his designated representative.
PERSON. A corporation, firm, other body corporate, partnership, association or individual, includes an executor, administrator, trustee, receiver or other representative appointed according to law and acting in a representative capacity, but does not include the United States of America, the State of New Mexico, any corporation, department, instrumentality or agency of the federal government or the state government, or any political subdivision of the state.
PROPRIETOR. A person who furnishes tourist lodging.
RENT. The consideration received by a vendor in money, credits, property or other consideration valued in money for lodgings subject to an occupancy tax authorized in this article.
TAXABLE PREMISES. A hotel, apartment, apartment hotel, apartment house, lodge, lodging house, rooming house, motor hotel, guest house, bed and breakfast, guest ranch, ranch resort, mobile home, motor court, auto court, auto camp, trailer court, trailer camp, trailer park, tourist camp, cabin or other premises used for lodging.
TOURIST. A person who travels for the purpose of business, pleasure or culture to a municipality or county imposing an occupancy tax.
TOURIST-RELATED ATTRACTIONS, FACILITIES AND EVENTS. Facilities and attractions that are intended to be used by or visited by tourists.
VENDEE. A natural person to whom lodgings are furnished in the exercise of the taxable service of lodging.
VENDOR. A person furnishing lodgings in the exercise of the taxable service of lodging.
(Ord. 19-2004; Am. Ord. 2019-024)