§ 114.22 LIABILITY OF VENDOR FOR TAX.
   On and after 5-1-1971, each vendor licensed under §§ 114.15 et seq. and 114.40 et seq. shall be liable to the city for the tax imposed by §§ 114.15 et seq. and 114.40 et seq. on the rent paid for lodging.
(1981 Code, § 26-93) (Ord. 597, passed 3-9-1971)
Statutory reference:
   Authority for above section, see NMSA § 3-38-18A