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Taxes and Fees

Hospitality Fee Ordinance

The Albuquerque City Council desires to equip and furnish the convention center and contract to purchase advertising that publicizes and promotes tourist-related attractions, facilities and events in the municipality.The fee imposed under this article is imposed pursuant to the Hospitality Fee Act, Section 3-38A-1 to 3-38A-12 NMSA 1978.

Lodgers Tax Ordinance

The purpose of this article is to impose a tax which will be borne by persons using commercial lodging accommodations which tax will provide revenues for advertising, publicizing and promoting certain recreational and tourist facilities as well as acquisition and construction of such facilities as provided by law.