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§ 35.025 EXEMPTIONS.
   The occupancy tax shall not apply:
   (A)   If the vendee:
      (1)   Has been a permanent resident of the taxable premises for a period of at least 30 consecutive days; or
      (2)   Enters into, or has entered into, a written agreement for lodgings at the taxable premises for a period of at least 30 consecutive days.
   (B)   If the rent paid by a vendee is less than $2 a day;
   (C)   To lodging accommodations at institutions of the federal government, the state or any political subdivision hereof;
   (D)   To lodging accommodations at religious, charitable, educational or philanthropic institutions, including without limitation, the accommodations at summer camps operated by those institutions;
   (E)   To clinics, hospitals or other medical facilities;
   (F)   To privately-owned and operated convalescent homes, or homes for the aged, infirm, indigent or chronically ill; or
   (G)   If the taxable premises does not have at least 3 rooms or 3 other units of accommodation for lodging.
(Ord. 622, passed 1-15-2002)
§ 35.026 COLLECTION OF THE TAX AND REPORTING PROCEDURES.
   (A)   Every vendor providing lodgings shall collect the tax thereon on behalf of the town and shall act as a trustee therefor.
   (B)   The tax shall be collected from vendees and shall be charged separately from the rent fixed by the vendor for the lodgings.
   (C)   Each vendor licensed under this subchapter shall be liable to the Town of Clayton, New Mexico for the tax provided therein on the rent paid for lodging at his or her respective place of business.
   (D)   Each vendor shall make a report by day 25 of each month, on forms provided by the Town Clerk-Treasurer of the receipts for lodging in the preceding calendar month, and shall remit the proceeds of the lodger’s tax to the town and include sufficient information to enable the town to audit the report and shall be verified on oath by the vendor.
(Ord. 622, passed 1-15-2002)
§ 35.027 DUTIES OF THE VENDOR.
   The vendor shall maintain adequate records of facilities subject to the tax and of proceeds received for the use thereof. The records shall be maintained in the local office of the vendor’s business in Clayton, New Mexico and shall be open to the inspection of the town during reasonable hours and shall be retained for 3 years.
(Ord. 622, passed 1-15-2002)
§ 35.028 REFUNDS AND CREDITS.
   If any person believes he or she has made payment of any lodger’s tax in excess of that for which he or she was liable, he or she may claim a refund thereof by directing to the Town Clerk- Treasurer, not later than 90 days from the date payment was made, a written claim for refund. Every claim for refund shall state the nature of the person’s complaint and the affirmative relief requested. The Town Clerk-Treasurer shall allow the claim in whole or in part or may deny it. Refunds of tax, and interest erroneously paid and amounting to $100 or more, may be made only with the approval of the governing body.
(Ord. 622, passed 1-15-2002)
§ 35.029 CONFIDENTIALITY OF RETURN.
   It is unlawful for any employee of the Town of Clayton, New Mexico to reveal to any individual other than another employee of the town any information contained in the return of any taxpayer, except to a court of competent jurisdiction in response to an order thereof in an action relating to taxes to which the town is a party, and in which the information sought is material to the inquiry; to the taxpayer himself or herself or to his or her authorized representative; and in such manner, for statistical purposes, that the information revealed is not identified as applicable to any individual taxpayer.
(Ord. 622, passed 1-15-2002) Penalty, see § 35.999
§ 35.030 ADMINISTRATION OF LODGER’S TAX MONIES COLLECTED.
   The governing body shall administer the lodger’s tax monies collected. The Mayor shall appoint an advisory board of 5 residents of the town; 2 of whom are directly involved in tourist-related industries and 1 member at large who shall represent the general public. This board shall advise the governing body on expenditure of funds authorized under § 35.031 of this subchapter for advertising, publicizing and promoting tourist attractions and facilities in the town or the surrounding area.
(Ord. 622, passed 1-15-2002)
§ 35.031 USE OF LODGER’S TAX MONIES.
   The town may use the proceeds of the tax to defray the cost of:
   (A)   Collecting and otherwise administering the tax, including the performance of audits required by the Lodger’s Tax Act being NMSA §§ 3-38-13 through 3-38-24, pursuant to guidelines issued by the Department of Finance and Administration;
   (B)   Establishing, operating, purchasing, constructing, otherwise acquiring, reconstructing, extending, improving, equipping, furnishing or acquiring real property or any interest in real property for site or grounds for tourist-related facilities, attractions or transportation systems of the town or county;
   (C)   The principal of and interest on any prior redemption premiums due in connection with and any other charges pertaining to revenue bonds authorized by NMSA § 3-38-23 or § 3-38-24;
   (D)   Advertising, publicizing and promoting tourist-related attractions, facilities and events of the town and tourist facilities within the area;
   (E)   Providing police and fire protection and sanitation service for tourist-related events, facilities and attractions located in the town; or
   (F)   Any combination of the foregoing purposes or transactions stated in this section, but for no other municipal purpose.
(Ord. 622, passed 1-15-2002; Am. Ord. 666, passed 2-11-2009)
§ 35.032 VENDOR AUDIT REQUIREMENTS.
   In the event that the town collects over $50,000 in occupancy tax proceeds, the town shall select for annual random audits 1 or more vendors to verify the amount of gross rent subject to the occupancy tax and to ensure that the full amount of occupancy tax is collected; in the event that the town collects less than $50,000 in receipts per annum of the occupancy tax proceeds, the town shall conduct random audits to verify full payment of occupancy tax receipts; the town may use its own staff or may use outside auditors to perform the audits of vendors; the cost of performing the audits shall be considered a cost of administering the tax; the town’s governing body shall determine each year the number of vendors within the town to audit.
(Ord. 622, passed 1-15-2002)
SUPPLEMENTAL MUNICIPAL GROSS RECEIPTS TAX
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