(A)
Every vendor who is furnishing any lodgings within a municipality is exercising a taxable privilege and as such is responsible for collecting the tax from the vendee at the time the lodging rent is collected and is acting as a trustee for the city with respect to the funds.
(B) The vendor shall file reports and make payments of the occupancy tax proceeds to the Clerk monthly on forms provided by the Clerk. The report and payment shall be due not later than the 25th day of the month following the end of the reporting period. If the vendor has not collected tax in a given month, a "zero" report must be filed.
(C) Records of lodging receipts and occupancy taxes shall be maintained by the vendor for three years. These records and other relevant information will be subject to random audits.
(D) Upon failure of a vendor to remit timely payments, the City Clerk shall make an estimate based upon information in his or her possession, or that may come into his or her possession, of the amount of the tax proceeds due by the delinquent vendor for the period in question to which he or she has failed to make payment, and upon the basis of the estimated amount shall compute and assess the tax payable by the delinquent vendor, adding to the sum thus arrived at a civil penalty in an amount equal to the greater of 10% thereof or $100. Promptly thereafter the city shall give written notice to the delinquent vendor of the estimated tax, penalty, and interest; which notice shall be served by certified mail. Payment of the delinquent amount shall be due within 15 days of receipt of the notice. The determination of the Clerk shall be subject to appeal to the governing body according to the appellate provisions of § 31.65(D) herein.
(E) The city may bring an action in the district court for the collection of any amounts due, including without limitation penalties thereon, interest on the unpaid principal at a rate not exceeding 1% per month, the costs of collection and reasonable attorney fees incurred in connection therewith.
(F) Any person in violation of the provisions of the Occupancy Tax Ordinance for a failure to pay the tax, to remit the proceeds to the city or to account properly for any lodging and the tax proceeds pertaining thereto will be guilty of a misdemeanor and subject to a fine of up to $500 and up to 90 days imprisonment or both.
(G) The occupancy tax imposed by the city constitutes a lien in favor of the city upon the personal and real property of the vendor providing lodgings in the city. The lien may be enforced as provided in NMSA §§ 3-36-1 through 3-36-7. Priority of the lien shall be determined from the date of the filing.
(H) Under process or order of court, no person shall sell the property of any vendor without first inquiring in writing of the Clerk the amount of any occupancy tax due the city. Any occupancy tax due to the city shall be paid from the proceeds of the sale before payment is made to the judgment creditor or any other person with a claim on sale proceeds.
(I) The Clerk shall furnish a certificate showing the amount of all liens in the records of the city against any vendor to any person applying for such a certificate.
(J) For transactions where a vendor uses a marketplace provider to facilitate the sale of lodgings, the city may use a “marketplace provider” as follows:
(1) Definition. MARKETPLACE PROVIDER means any person who facilitates a retail sale by a vendor by listing or advertising for sale or furnishing by the vendor, in any manner, rooms, lodging, or other accommodations through agreements or arrangements with third parties.
(2) Marketplace providers shall be responsible for collecting all applicable lodgers taxes and remitting the same to the city. The marketplace provider shall be considered an agent of the vendor for the purposes of lodgers’ tax collections and remittance responsibilities as set forth in this section.
(3) A marketplace provider operating exclusively on the internet, who operates in compliance with division (2) above, shall be presumed to be in compliance with this section, except that the marketplace provider remains responsible for compliance with the administrative penalty provisions described in this section.
(Ord. 7, passed 8-5-1998; Am. Ord. 37, passed 11-17-1999; Am. Ord. 151, passed 5-6-2015; Am. Ord. 209, passed 4-26-2023)