The purpose of §§ 114.15 et seq. and 114.40 et seq. is to impose a tax which will be borne by transient persons using commercial lodging accommodations, which tax will provide revenues to be used for the purposes or transactions authorized by NMSA § 3-38-21, including advertising the community, improving its services, financing new facilities, attracting commercial, cultural, educational, and social benefits to the city and the state.
(1981 Code, § 26-87) (Ord. 597, passed 3-9-1971)