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Albuquerque Code of Ordinances
City of Albuquerque, New Mexico Code of Ordinances
ORDINANCE 27-1994
CHAPTER 1: GENERAL PROVISIONS
CHAPTER 2: GOVERNMENT
CHAPTER 3: CITY EMPLOYEES
CHAPTER 4: REVENUE AND TAXATION
CHAPTER 5: CITY PROPERTY, PURCHASES AND SALES
CHAPTER 6: WATER, SEWERS AND STREETS
CHAPTER 7: TRANSPORTATION, VEHICLES AND TRAFFIC
CHAPTER 8: TRAFFIC CODE
CHAPTER 9: HEALTH, SAFETY AND SANITATION
CHAPTER 10: AMUSEMENTS, RECREATION, CULTURE
CHAPTER 11: MORALS AND CONDUCT
CHAPTER 12: CRIMINAL CODE
CHAPTER 13: BUSINESS AND OCCUPATIONS
CHAPTER 14: ZONING, PLANNING AND BUILDING
PARALLEL REFERENCES
Charter of the City of Albuquerque
Administrative Instructions
Albuquerque Table of Resolutions
Albuquerque Code of Resolutions
Integrated Development Code
Personnel Rules and Regulations
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§ 4-8-12 FINANCIAL REPORTING.
   The city will:
   (A)   Furnish to any municipal advisory board dealing with the occupancy, lodging or accommodation taxes or fees information on that portion of a proposed budget report or audit filed or received by the governing body pursuant to either Chapter 6, Article 6 NMSA 1978 or the Audit Act [Sections 12-6-1 to 12-6-14 NMSA 1978] that relates to the expenditure of hospitality fee proceeds within ten days of the filing or receipt of that proposed budget, report or audit; and
   (B)   Report quarterly to the Local Government Division of the New Mexico Department of Finance and Administration on the expenditure of hospitality fee proceeds pursuant to Section 3-38-15 and 3-38-21 NMSA 1978.
(Ord. 19-2004; Am. Ord. 2019-024)
§ 4-8-13 MARKETPLACE PROVIDER RESPONSIBILITIES.
   (A)   Marketplace providers shall be responsible for collecting all applicable hospitality fees and remitting the same to the city. The marketplace provider shall be considered an agent of the vendor for purposes of hospitality fee collections and remittance responsibilities as set forth in this ordinance;
   (B)   Safe Harbor. A marketplace provider operating exclusively on the internet, who operates in compliance with subsection (A) above, shall be presumed to be in compliance with this ordinance, except that the marketplace provider remains responsible for compliance with the administrative penalty provision in § 4-8-99.
§ 4-8-99 PENALTY.
   A vendor shall be guilty of a misdemeanor and subject to the penalty provisions set forth in § 1-1-99 of this code of ordinances for a violation of the provisions of this article for a failure to pay the hospitality fee, to remit the proceeds thereof to the city or to account properly for any lodging and the hospitality fee proceeds pertaining thereto.
(Ord. 19-2004; Am. Ord. 2019-024)
ARTICLE 9: ARENA SURCHARGE
Section
   4-9-1   Short title
   4-9-2   Definitions
   4-9-3   Imposition of surcharge
   4-9-4   Registration
   4-9-5   Administration of the surcharge
   4-9-6   Lien for payment of surcharge
   4-9-7   Extension of time
   4-9-8   Refund and credit
   4-9-9   Confidentiality of return and audit
   4-9-10   Dedication
§ 4-9-1 SHORT TITLE.
   This article may be cited as the "Arena Surcharge Ordinance."
(Ord. 39-2004)
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