§ 31.63  IMPOSITION OF TAX.
   There is hereby imposed an Occupancy Tax on revenues from lodging of 5% of the gross taxable rent collected by vendors of all taxable premises within the city limits of the City of Elephant Butte, New Mexico beginning January 1, 2007.
(Ord. 7, passed 8-5-1998; Am. Ord. 37, passed 11-17-1999; Am. Ord. 98, passed 11-15-2006)