For the purpose of this subchapter, the following definitions shall apply unless the context indicates or requires a different meaning.
BOARD. The Advisory Board established herein to make recommendations to the governing body, keep complete minutes of its proceedings and submit its recommendations, correspondence and other pertinent documents to the governing body.
GROSS, TAXABLE RENT. The total amount of rent paid for lodging, not including the state gross receipts tax or local sales tax.
LODGING. The transaction of furnishing room or other 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 accommodation in or at a taxable premises.
LODGINGS. The rooms or other accommodations furnished by a vendor to a vendee by a taxable service of lodgings.
OCCUPANCY TAX. The tax on lodging authorized by the Lodger’s Tax Act being NMSA §§ 3-38-13 through 3-38-24.
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.
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 the Lodger’s Tax Act being NMSA §§ 3-38-13 through 3-38-24.
TAXABLE PREMISES. A hotel, apartment, apartment hotel, apartment house, lodge, lodging housing, rooming house, motor hotel, guest house, guest ranch, ranch resort, guest resort, mobile home, motor court, auto court, auto camp, trailer court, trailer camp, trailer part, tourist camp, cabin or other premises used for lodging.
TOWN CLERK-TREASURER. The Town Clerk-Treasurer of Clayton, New Mexico.
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. 622, passed 1-15-2002)