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40.2 Lodgers’ Tax Revenue

This indicator reviews lodgers' tax revenue in Albuquerque.

This indicator is part of Vital, sustainable economy.

Indicator description:

Lodgers’ Tax revenue is an indicator of the dollars spent on lodging in the City of Albuquerque. The tax rate is 5% of the amount spent for lodging. The Lodgers’ Tax revenue is affected by the number of rooms, occupancy rate, and the price of a room night. Lodgers’ Tax revenue does not include a 1% Hospitality Fee implemented in fiscal year 2004.

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Why is this indicator relevant?

Tourism and conventions are an important component of Albuquerque’s economy. The Lodgers’ Tax gives an indication of business travel to the City as well as tourism. These dollars are important since they represent dollars infused into the local economy that originate from outside the community. Visitors consume few local government services or natural resources but spend money on other goods and services that add to the City’s tax base and overall economy.

Data Source:
City of Albuquerque Finance and Administrative Services Department, Treasury Division.

What can we tell from the data?

  • Revenue from the Lodger’s Tax peaked in 2008 and has been flat since.


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