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Raton, New Mexico Code of Ordinances
RATON, NEW MEXICO CODE OF ORDINANCES
OFFICIALS
ADOPTING ORDINANCE
TITLE I: GENERAL PROVISIONS
TITLE III: ADMINISTRATION
TITLE V: PUBLIC WORKS
TITLE VII: TRAFFIC CODE
TITLE IX: GENERAL REGULATIONS
TITLE XI: BUSINESS REGULATIONS
TITLE XIII: GENERAL OFFENSES
TITLE XV: LAND USAGE
TABLE OF SPECIAL ORDINANCES
PARALLEL REFERENCES
§ 114.21 COLLECTION OF THE TAX.
   (A)   Every vendor providing lodgings shall collect the occupancy tax thereon on behalf of the municipality and shall act as a trustee therefor.
   (B)   The tax shall be collected from vendees in accordance with §§ 114.15 et seq. and 114.40 et seq., the Lodgers’ Tax Ordinance, and shall be charged separately from the rent fixed by the vendor for the lodgings.
(1981 Code, § 26-92) (Ord. 597, passed 3-9-1971) Penalty, see § 114.99
Statutory reference:
   Similar provisions and authority for above section, see NMSA § 3-38-17

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