The purpose of this subchapter is to impose a tax which will be borne by transient persons using commercial lodging facilities in the city. The tax will provide revenues for advertising the community and its activities and maintaining tourist related facilities to attract visitors to the area in accordance with NMSA §§ 3-38-13 through 3-38-23.
(Ord. 7, passed 8-5-1998; Am. Ord. 37, passed 11-17-1999)