As used in this chapter:
BOARD: The advisory board established herein to make recommendations to the city council, keep minutes of its proceedings and submit its recommendations, correspondence and other pertinent documents to the city council.
CITY CLERK: The city clerk of Deming, New Mexico.
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 rooms or other accommodations by a vendor to a vendee who for 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.
The rooms or other accommodations furnished by a vendor to a vendee by a taxable service of lodgings.
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 lodgers' tax act.
TAXABLE PREMISES: A hotel, apartment hotel, apartment house, lodge, lodging house, 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 park, tourist camp, cabin or other premises for lodging.
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. 851, 6-8-1992)
Notes
| 1 | 1. NMSA § 3-38-13 et seq. |