The occupancy tax shall not apply:
(A) If a vendee:
(1) Has been a permanent resident of the taxable premises for a period of at least 30 consecutive days; or
(2) Enters into or has entered into a written agreement for lodgings at the taxable premises for a period of at least 30 consecutive days.
(B) If the rent paid by a vendee is less than $2 a day;
(C) To lodging accommodations at institutions of the federal government, the state, or any political subdivision thereof;
(D) To lodging accommodations at religious, charitable, educational, or philanthropic institutions, including without limitation the accommodations at summer camps operated by the institutions;
(E) To clinics, hospitals, or other medical facilities;
(F) To privately owned and operated convalescent homes or homes for the aged, infirm, indigent, or chronically ill; or
(G) If the taxable premises does not have at least 3 rooms or 3 other units of accommodations for lodging.
(1981 Code, § 26-91) (Ord. 597, passed 3-9-1971)
Statutory reference:
Similar provisions and required exemptions from municipal occupancy tax, see NMSA § 3-38-16