New Mexico 2019 Regular Session Status: In Committee 1 D cosponsors

SB 7 — OCCUPANCY TAX FOR AFFORDABLE HOUSING

Last action — action postponed indefinitely

  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 2019 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Bill Text

What changed in the latest version

330 added · 331 removed

Plain-language change summary

The recent amendment to Bill SB 7 now specifies that proceeds from a new tax will be used to help cover the costs associated with affordable housing. This change highlights a commitment to addressing housing affordability in New Mexico. Additionally, it makes certain clarifications and updates to definitions related to the Lodgers' Tax Act, ensuring the language aligns with current laws. This focus on affordable housing is significant as it aims to improve access to housing for residents.

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SENATE CORPORATIONS AND TRANSPORTATION COMMITTEE SUBSTITUTE FOR SENATE PUBLIC AFFAIRS COMMITTEE SUBSTITUTE FOR SENATE BILL 7 54 TH LEGISLATURE- STATE OF NEW MEXICO - FIRST SESSIO, 2019 4 6 8 10 AN ACT RELATING TO TAXATION;
SENATE PUBLIC AFFAIRS COMMITTEE SUBSTITUTE FOR SENATE BILL 7 54TH LEGISLATURE - STATEOFNEWMEXICO- FIRST SESSION, 2019 4 6 8 10 AN ACT RELATING TO TAXATION;
REQUIRING LOCAL GOVERNMENTS THAT IMPOSE THE TAX TO USE THE PROCEEDS TO DEFRAY THE COST OF AFFORDABLE HOUSING;
REQUIRING LOCAL GOVERNMENTS THAT IMPOSE THE TAX TO USE THE PROCEEDS TO DEFRAY THE COST OF 14 AFFORDABLE HOUSING.
MAKING AMENDMENTS TO SECTION 3-38-16 NMSA 1978 (BEING LAWS 1969, CHAPTER 199, SECTION 4, AS AMENDED) TO CONFORM WITH LAWS 2019, CHAPTER 25, SECTION 1.
16 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
e t 17 w l n d 18 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
e t 17 SECTION 1.
= = 19 SECTION 1.
Section 3-38-14 NMSA 1978 (being Laws 1969, w l n d 18 Chapter 199, Section 2, as amended) is amended to read:
Section 3-38-14 NMSA 1978 (being Laws 1969, a l i a e r 20 Chapter 199, Section 2, as amended) is amended to read:
= = 19 "3-38-14.
a t m m 21 "3-38-14.
d r e 22 A.
a l i a e r 20 A.
"gross taxable rent" means the total amount of c e s k 23 rent paid for lodging, not including the state gross receipts e a n b 24 tax or local sales taxes;
"gross taxable rent" means the total amount of a t m m 21 rent paid for lodging, not including the state gross receipts d r e 22 tax or local sales taxes;
u [ B.
c e s k 23 B.
"lodging" means the transaction of furnishing .213880.1 SCORC/SPAC/SB 7 rooms or other accommodations by a vendor to a vendee who for rent uses, possesses or has the right to use or possess the rooms or other units of accommodations in or at a taxable premises;
"lodging" means the transaction of furnishing e a n b 24 rooms or other accommodations by a vendor to a vendee who for u [ rent uses, possesses or has the right to use or possess the .213248.2 SPAC/SB 7 rooms or other units of accommodations in or at a taxable premises;
"Person" does not include the e e 17 United States of America, the state of New Mexico, any e e n d 18 corporation, department, instrumentality or agency of the = = l ] 19 federal government or the state government or any political a l r i 20 subdivision of the state;
"Person" does not include the United States of America, the state of New Mexico, any corporation, department, instrumentality or agency of the e e 17 federal government or the state government or any political e e n d 18 subdivision of the state;
t e a t [F.] G.
= = l ] 19 [F.] G.
"rent" means the consideration received by m m 21 e d a vendor in money, credits, property or other consideration r e 22 c e r c 23 valued in money for lodgings subject to [an occupancy ] a tax e a n b 24 authorized in the Lodgers' Tax Act;
"rent" means the consideration received by a l r i 20 a vendor in money, credits, property or other consideration t e a t valued in money for lodgings subject to [an occupancy ] a tax m m 21 e d authorized in the Lodgers' Tax Act;
u [ [G.] H.
r e 22 c e r c 23 [G.] H.
"taxable premises" means a hotel, .213880.1 - 2 - SCORC/SPAC/SB 7 apartment, apartment hotel, apartment house, lodge, lodging house, rooming house, motor hotel, guest house, guest ranch, ranch resort, guest resort, mobile home, motor court, auto court, auto camp, trailer court, trailer camp, trailer park, tourist camp, cabin or other premises used for lodging;
"taxable premises" means a hotel, e a n b 24 apartment, apartment hotel, apartment house, lodge, lodging u [ house, rooming house, motor hotel, guest house, guest ranch, .213248.2 - 2 - SPAC/SB 7 ranch resort, guest resort, mobile home, motor court, auto court, auto camp, trailer court, trailer camp, trailer park, tourist camp, cabin or other premises used for lodging;
"tourist-related transportation systems" means transportation systems that provide transportation for tourists to and from tourist-related facilities and attractions e e 17 and tourist-related events;
"tourist-related transportation systems" means transportation systems that provide transportation for tourists to and from tourist-related facilities and attractions and tourist-related events;
e e n d 18 [L.] M.
[L.] M.
"vendee" means a natural person to whom = = l ] 19 lodgings are furnished in the exercise of the taxable service a l r i 20 of lodging;
"vendee" means a natural person to whom e e 17 lodgings are furnished in the exercise of the taxable service e e n d 18 of lodging;
and t e a t [M.] N.
and = = l ] 19 [M.] N.
"vendor" means a person or [his] the m m 21 e d person's agent furnishing lodgings in the exercise of the r e 22 c e r c 23 taxable service of lodging." e a n b 24 SECTION 2.
"vendor" means a person or [his] the a l r i 20 person's agent furnishing lodgings in the exercise of the t e a t taxable service of lodging." m m 21 e d SECTION 2.
A new Section 3-38-15.1 NMSA 1978 is enacted u [ to read:
A new Section 3-38-15.1 NMSA 1978 is enacted r e 22 c e r c 23 to read:
.213880.1 - 3 - SCORC/SPAC/SB 7 "3-38-15.1.
e a n b 24 "3-38-15.1.
[NEW MATERIAL ] OCCUPANCY SURTAX.-- A.
[NEW MATERIAL ] OCCUPANCY SURTAX.-- u [ A.
In addition to the occupancy tax, a municipality or county may impose by ordinance an occupancy surtax for revenues on single-family rentals.
In addition to the occupancy tax, a municipality .213248.2 - 3 - SPAC/SB 7 or county may impose by ordinance an occupancy surtax for revenues on single-family rentals.
A municipality or county imposing an occupancy surtax shall use the proceeds from the surtax to defray the cost of providing affordable housing or to leverage federal funding for affordable housing.
A municipality or county imposing an occupancy surtax shall use the proceeds from the surtax to defray the cost of providing affordable housing.
(2) "single-family rental" means a single- family residence offered for rent for a term of less than e e 17 thirty days;
(2) "single-family rental" means a single- family residence offered for rent;
and e e n d 18 (3) "single-family residence" means an = = l ] 19 occupied residence, including an apartment, house, guest house, a l r i 20 cottage or condominium, in which at least one room or unit is t e a t rented by an operator through the use of advance reservations.
and (3) "single-family residence" means a structure maintained and used as a single dwelling unit.
m m 21 e d "Single-family residence" does not include a hotel, motel, r e 22 c e r c 23 lodging house, bed and breakfast establishment or property e a n b 24 offered as a time-share, as that term is used in the New Mexico u [ Time Share Act." .213880.1 - 4 - SCORC/SPAC/SB 7 SECTION 3.
Regardless of whether a dwelling unit shares one or more walls e e 17 with another dwelling unit, a dwelling unit is a single-family e e n d 18 residence if it has a separate means of egress and shares = = l ] 19 neither heating facilities, hot water equipment nor any other a l r i 20 essential facility or service with another dwelling unit." t e a t SECTION 3.
Section 3-38-16 NMSA 1978 (being Laws 1969, Chapter 199, Section 4, as amended) is amended to read:
Section 3-38-16 NMSA 1978 (being Laws 1969, m m 21 e d Chapter 199, Section 4, as amended) is amended to read:
"3-38-16.
r e 22 c e r c 23 "3-38-16.
EXEMPTIONS.--The occupancy tax and occupancy surtax shall not apply:
EXEMPTIONS.--The occupancy tax and occupancy e a n b 24 surtax shall not apply:
A.
u [ A.
(1) has been a permanent resident of the taxable premises for a period of at least thirty consecutive days;
.213248.2 - 4 - SPAC/SB 7 (1) has been a permanent resident of the taxable premises for a period of at least thirty consecutive days;
e e 17 D.
D.
to lodging accommodations at religious, e e n d 18 charitable, educational or philanthropic institutions, = = l ] 19 including accommodations at summer camps operated by such a l r i 20 institutions;
to lodging accommodations at religious, charitable, educational or philanthropic institutions, including accommodations at summer camps operated by such institutions;
t e a t E.
E.
to clinics, hospitals or other medical m m 21 e d facilities;
to clinics, hospitals or other medical e e 17 facilities;
or r e 22 c e r c 23 F.
or e e n d 18 F.
to privately owned and operated convalescent e a n b 24 homes or homes for the aged, infirm, indigent or chronically u [ ill [or .213880.1 - 5 - SCORC/SPAC/SB 7 G.
to privately owned and operated convalescent = = l ] 19 homes or homes for the aged, infirm, indigent or chronically a l r i 20 ill [or t e a t G.
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if the vendor does not offer at least three rooms within or attached to a taxable premises for lodging or at least three other premises for lodging or a combination of these within the taxing jurisdiction]." SECTION 4.
if the vendor does not offer at least three m m 21 e d rooms within or attached to a taxable premises for lodging or r e 22 c e r c 23 at least three other premises for lodging or a combination of e a n b 24 these within the taxing jurisdiction]." u [ SECTION 4.
Section 3-38-17 NMSA 1978 (being Laws 1969, Chapter 199, Section 5, as amended) is amended to read:
Section 3-38-17 NMSA 1978 (being Laws 1969, .213248.2 - 5 - SPAC/SB 7 Chapter 199, Section 5, as amended) is amended to read:
Section 3-38-17.1 NMSA 1978 (being Laws 1992, e e 17 Chapter 12, Section 2, as amended) is amended to read:
Section 3-38-17.1 NMSA 1978 (being Laws 1992, Chapter 12, Section 2, as amended) is amended to read:
e e n d 18 "3-38-17.1.
"3-38-17.1.
AUDIT OF VENDORS.--The governing body of any = = l ] 19 municipality or county collecting over two hundred fifty a l r i 20 thousand dollars ($250,000) in occupancy tax and occupancy t e a t surtax proceeds shall select for annual random audits one or m m 21 e d r e 22 more vendors to verify the amount of gross taxable rent subject c e r c 23 to the [occupancy ] tax and surtax and to ensure that the full e a n b 24 amount of [occupancy ] tax and surtax on that rent is collected.
AUDIT OF VENDORS.--The governing body of any municipality or county collecting over two hundred fifty thousand dollars ($250,000) in occupancy tax and occupancy surtax proceeds shall select for annual random audits one or e e 17 more vendors to verify the amount of gross taxable rent subject e e n d 18 to the [occupancy ] tax and surtax and to ensure that the full = = l ] 19 amount of [occupancy ] tax and surtax on that rent is collected.
u [ The governing body of any municipality or county collecting .213880.1 - 6 - SCORC/SPAC/SB 7 less than two hundred fifty thousand dollars ($250,000) in receipts, per annum, of [occupancy ] tax and surtax proceeds shall conduct random audits to verify full payment of [occupancy] tax and surtax receipts.
a l r i 20 The governing body of any municipality or county collecting t e a t less than two hundred fifty thousand dollars ($250,000) in m m 21 e d receipts, per annum, of [occupancy ] tax and surtax proceeds r e 22 c e r c 23 shall conduct random audits to verify full payment of e a n b 24 [occupancy] tax and surtax receipts.
Copies of audits completed shall be filed annually with the local government division of the department of finance and administration." SECTION 6.
Copies of audits u [ completed shall be filed annually with the local government .213248.2 - 6 - SPAC/SB 7 division of the department of finance and administration." SECTION 6.
The governing body of any municipality or county imposing and collecting an occupancy tax or occupancy surtax shall furnish to the advisory board created pursuant to Section 3-38-22 NMSA 1978 that portion of any proposed budget, report or audit filed or received by the governing body pursuant to either Chapter 6, Article 6 NMSA 1978 or the Audit Act that relates to the expenditure of [occupancy ] tax and surtax funds e e 17 within ten days of the filing or receipt of such proposed e e n d 18 budget, report or audit by the local governing body.
The governing body of any municipality or county imposing and collecting an occupancy tax or occupancy surtax shall furnish to the advisory board created pursuant to Section 3-38-22 NMSA 1978 that portion of any proposed budget, report or audit filed or received by the governing body pursuant to either Chapter 6, Article 6 NMSA 1978 or the Audit Act that relates to the expenditure of [occupancy ] tax and surtax funds within ten days of the filing or receipt of such proposed budget, report or audit by the local governing body.
= = l ] 19 B.
B.
The governing body of any municipality or county a l r i 20 imposing and collecting an occupancy tax or occupancy surtax t e a t shall report to the local government division of the department m m 21 e d of finance and administration on a quarterly basis any r e 22 c e r c 23 expenditure of [occupancy ] tax and surtax funds pursuant to e a n b 24 Sections 3-38-15, 3-38-15.1 and 3-38-21 NMSA 1978 and shall u [ furnish a copy of this report to the advisory board when it is .213880.1 - 7 - SCORC/SPAC/SB 7 filed with the division." SECTION 7.
The governing body of any municipality or county imposing and collecting an occupancy tax or occupancy surtax shall report to the local government division of the department e e 17 of finance and administration on a quarterly basis any e e n d 18 expenditure of [occupancy ] tax and surtax funds pursuant to = = l ] 19 Sections 3-38-15, 3-38-15.1 and 3-38-21 NMSA 1978 and shall a l r i 20 furnish a copy of this report to the advisory board when it is t e a t filed with the division." m m 21 e d SECTION 7.
Section 3-38-17.3 NMSA 1978 (being Laws 1996, Chapter 58, Section 6) is amended to read:
Section 3-38-17.3 NMSA 1978 (being Laws 1996, r e 22 c e r c 23 Chapter 58, Section 6) is amended to read:
"3-38-17.3.
e a n b 24 "3-38-17.3.
ENFORCEMENT.-- A.
ENFORCEMENT.-- u [ A.
An action to enforce the provisions of the Lodgers' Tax Act may be brought by:
An action to enforce the provisions of the .213248.2 - 7 - SPAC/SB 7 Lodgers' Tax Act may be brought by:
The court shall award costs and reasonable [attorneys'] attorney fees to the prevailing party in a court e e 17 action to enforce the provisions of the Lodgers' Tax Act." e e n d 18 SECTION 8.
The court shall award costs and reasonable [attorneys'] attorney fees to the prevailing party in a court action to enforce the provisions of the Lodgers' Tax Act." SECTION 8.
Section 3-38-18 NMSA 1978 (being Laws 1969, = = l ] 19 Chapter 199, Section 6, as amended) is amended to read:
Section 3-38-18 NMSA 1978 (being Laws 1969, Chapter 199, Section 6, as amended) is amended to read:
a l r i 20 "3-38-18.
"3-38-18.
COLLECTION OF DELINQUENCIES.-- t e a t A.
COLLECTION OF DELINQUENCIES.-- A.
The governing body of [the ] a municipality or m m 21 e d r e 22 county shall, by ordinance, provide that a vendor is liable for c e r c 23 the payment of the proceeds of any occupancy tax or occupancy e a n b 24 surtax that the vendor failed to remit to the municipality or u [ county, due to [his ] the vendor's failure to collect the tax or .213880.1 - 8 - SCORC/SPAC/SB 7 surtax or otherwise, and shall provide for a civil penalty for any such failure in an amount equal to the greater of ten percent of the amount that was not duly remitted to the municipality or county or one hundred dollars ($100).
The governing body of [the ] a municipality or e e 17 county shall, by ordinance, provide that a vendor is liable for e e n d 18 the payment of the proceeds of any occupancy tax or occupancy = = l ] 19 surtax that the vendor failed to remit to the municipality or a l r i 20 county, due to [his ] the vendor's failure to collect the tax or t e a t surtax or otherwise, and shall provide for a civil penalty for m m 21 e d any such failure in an amount equal to the greater of ten r e 22 c e r c 23 percent of the amount that was not duly remitted to the e a n b 24 municipality or county or one hundred dollars ($100).
B.
u [ B.
[The ] A municipality or county may bring an action in law or equity in the district court for the collection of any amounts due, including without limitation penalties thereon, interest on the unpaid principal at a rate [of] not exceeding one percent a month, the costs of collection and reasonable [attorneys' ] attorney fees incurred in connection therewith." SECTION 9.
[The ] A municipality or county may bring an .213248.2 - 8 - SPAC/SB 7 action in law or equity in the district court for the collection of any amounts due, including without limitation penalties thereon, interest on the unpaid principal at a rate [of] not exceeding one percent a month, the costs of collection and reasonable [attorneys' ] attorney fees incurred in connection therewith." SECTION 9.
The occupancy tax and occupancy surtax imposed e e 17 by a municipality or county [constitutes ] constitute a lien in e e n d 18 favor of that municipality or county upon the personal and real = = l ] 19 property of the vendor providing lodgings in that municipality a l r i 20 or county.
The occupancy tax and occupancy surtax imposed by a municipality or county [constitutes ] constitute a lien in favor of that municipality or county upon the personal and real property of the vendor providing lodgings in that municipality or county.
The lien may be enforced as provided in Sections t e a t 3-36-1 through 3-36-7 NMSA 1978.
The lien may be enforced as provided in Sections 3-36-1 through 3-36-7 NMSA 1978.
Priority of the lien shall be m m 21 e d determined from the date of filing.
Priority of the lien shall be e e 17 determined from the date of filing.
r e 22 c e r c 23 B.
e e n d 18 B.
Under process or order of court, no person shall e a n b 24 sell the property of any vendor without first ascertaining from u [ the clerk or treasurer of the municipality or county in which .213880.1 - 9 - SCORC/SPAC/SB 7 the vendor is located the amount of any occupancy tax or occupancy surtax due the municipality or county.
Under process or order of court, no person shall = = l ] 19 sell the property of any vendor without first ascertaining from a l r i 20 the clerk or treasurer of the municipality or county in which t e a t the vendor is located the amount of any occupancy tax or m m 21 e d occupancy surtax due the municipality or county.
Any [occupancy] tax or surtax due the municipality or county 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 the sale proceeds.
Any r e 22 c e r c 23 [occupancy] tax or surtax due the municipality or county shall e a n b 24 be paid from the proceeds of the sale before payment is made to u [ the judgment creditor or any other person with a claim on the .213248.2 - 9 - SPAC/SB 7 sale proceeds.
PENALTIES.--The governing body of [the ] a municipality or county shall, by ordinance, provide for penalties by creating a misdemeanor and imposing a fine of not e e 17 more than five hundred dollars ($500) or imprisonment for not e e n d 18 more than ninety days or both for a violation by any person of = = l ] 19 the provisions of the [occupancy tax ] ordinance imposing an a l r i 20 occupancy tax or occupancy surtax for a failure to pay the tax, t e a t to remit the proceeds thereof to the municipality or county or m m 21 e d to account properly for any lodging and the tax or surtax r e 22 c e r c 23 proceeds pertaining thereto." e a n b 24 SECTION 11.
PENALTIES.--The governing body of [the ] a municipality or county shall, by ordinance, provide for penalties by creating a misdemeanor and imposing a fine of not more than five hundred dollars ($500) or imprisonment for not more than ninety days or both for a violation by any person of the provisions of the [occupancy tax ] ordinance imposing an occupancy tax or occupancy surtax for a failure to pay the tax, to remit the proceeds thereof to the municipality or county or e e 17 to account properly for any lodging and the tax or surtax e e n d 18 proceeds pertaining thereto." = = l ] 19 SECTION 11.
Section 3-38-20 NMSA 1978 (being Laws 1969, u [ Chapter 199, Section 8, as amended) is amended to read:
Section 3-38-20 NMSA 1978 (being Laws 1969, a l r i 20 Chapter 199, Section 8, as amended) is amended to read:
.213880.1 - 10 - SCORC/SPAC/SB 7 "3-38-20.
t e a t "3-38-20.
ORDINANCE REQUIREMENTS.--The ordinance imposing an occupancy tax or occupancy surtax or any ordinance amendatory thereof or supplemental thereto, except as limited by or otherwise provided in the Lodgers' Tax Act, shall:
ORDINANCE REQUIREMENTS.--The ordinance imposing m m 21 e d r e 22 an occupancy tax or occupancy surtax or any ordinance c e r c 23 amendatory thereof or supplemental thereto, except as limited e a n b 24 by or otherwise provided in the Lodgers' Tax Act, shall:
A.
u [ A.
provide a procedure for licensing each vendor and for refusing a vendor a license after an opportunity has been given to the vendor of a public hearing thereon by the governing body of the municipality or county, as the case may be;
provide a procedure for licensing each vendor .213248.2 - 10 - SPAC/SB 7 and for refusing a vendor a license after an opportunity has been given to the vendor of a public hearing thereon by the governing body of the municipality or county, as the case may be;
a procedure for making refunds and resolving disputes relating to the [occupancy ] tax or surtax, including exemptions pertaining e e 17 thereto;
a procedure for making refunds and resolving disputes relating to the [occupancy ] tax or surtax, including exemptions pertaining thereto;
the procedure for preservation and destruction of e e n d 18 records and their inspection and investigation;
the procedure for preservation and destruction of records and their inspection and investigation;
vendor audit = = l ] 19 requirements;
vendor audit requirements;
and a a l r i 20 procedure of liens, distraint and sales to satisfy such liens;
and a procedure of liens, distraint and sales to satisfy such liens;
t e a t and m m 21 e d C.
and e e 17 C.
provide other rights, privileges, powers, r e 22 c e r c 23 immunities and other details relating to any such vendor e a n b 24 licenses, the collection of the occupancy tax or occupancy u [ surtax and the remittance of the proceeds thereof to the .213880.1 - 11 - SCORC/SPAC/SB 7 municipality or county." SECTION 12.
provide other rights, privileges, powers, e e n d 18 immunities and other details relating to any such vendor = = l ] 19 licenses, the collection of the occupancy tax or occupancy a l r i 20 surtax and the remittance of the proceeds thereof to the t e a t municipality or county." m m 21 e d SECTION 12.
Section 3-38-21.1 NMSA 1978 (being Laws 1996, Chapter 58, Section 8) is amended to read:
Section 3-38-21.1 NMSA 1978 (being Laws 1996, r e 22 c e r c 23 Chapter 58, Section 8) is amended to read:
"3-38-21.1.
e a n b 24 "3-38-21.1.
CONTRACTING FOR SERVICES.-- A.
CONTRACTING FOR SERVICES.-- u [ A.
The governing body of a municipality or county may contract for the management of programs and activities funded with revenue from the occupancy tax [authorized in Section 3-38-15 NMSA 1978] or the occupancy surtax.
The governing body of a municipality or county .213248.2 - 11 - SPAC/SB 7 may contract for the management of programs and activities funded with revenue from the occupancy tax [authorized in Section 3-38-15 NMSA 1978] or the occupancy surtax.
e e 17 B.
B.
A person or governmental agency with whom a e e n d 18 municipality or county contracts under this section to conduct = = l ] 19 an activity authorized by [Section ] Sections 3-38-15.1 and a l r i 20 3-38-21 NMSA 1978 shall maintain complete and accurate t e a t financial records of each expenditure of the occupancy tax or m m 21 e d occupancy surtax revenue made and upon request of the governing r e 22 c e r c 23 body of the municipality or county shall make such records e a n b 24 available for inspection.
A person or governmental agency with whom a municipality or county contracts under this section to conduct an activity authorized by [Section ] Sections 3-38-15.1 and 3-38-21 NMSA 1978 shall maintain complete and accurate financial records of each expenditure of the occupancy tax or e e 17 occupancy surtax revenue made and upon request of the governing e e n d 18 body of the municipality or county shall make such records = = l ] 19 available for inspection.
u [ C.
a l r i 20 C.
The occupancy tax and occupancy surtax revenue .213880.1 - 12 - SCORC/SPAC/SB 7 spent for a purpose authorized by the Lodgers' Tax Act may be spent for day-to-day operations, supplies, salaries, office rental, travel expenses and other administrative costs only if those administrative costs are incurred directly for that purpose.
The occupancy tax and occupancy surtax revenue t e a t spent for a purpose authorized by the Lodgers' Tax Act may be m m 21 e d spent for day-to-day operations, supplies, salaries, office r e 22 c e r c 23 rental, travel expenses and other administrative costs only if e a n b 24 those administrative costs are incurred directly for that u [ purpose.
D.
.213248.2 - 12 - SPAC/SB 7 D.
- 13 - e e 17 e e n d 18 = = l ] 19 a l r i 20 t e a t m m 21 e d r e 22 c e r c 23 e a n b 24 u [ .213880.1
- 13 - 12 14 16 e e 17 e e n d 18 = = l ] 19 a l r i 20 t e a t m m 21 e d r e 22 c e r c 23 e a n b 24 u [ .213248.2
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Action History

  1. action postponed indefinitely

  2. DO NOT PASS, replaced with committee substitute

  3. DO NOT PASS, replaced with committee substitute

  4. Sent to Senate Public Affairs Committee & Senate Corporations and Transportation Committee & Senate Finance Committee

  5. Sent to Senate Pre-file

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Frequently asked questions

Who sponsors SB 7?
SB 7 is sponsored by Peter Wirth (Democrat).
What is the current status of SB 7?
This bill died with 2019 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
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