N.M. Stat. § 5-13-5

Exemptions.

Last amended: 2004Year: 2026Length: 204 wordsOfficial source
The convention center fee shall not apply: A. if a vendee: (1) has been a permanent resident of the lodging facility for a period of at least fifteen consecutive days; or (2) enters into or has entered into a written agreement for a room at a lodging facility for a period of at least fifteen consecutive days; B. if the local governmental entity by ordinance exempts lodging facilities whose maximum daily room charge is less than the amount stated in the ordinance; C. to rooms at institutions of the federal government, the state or any political subdivision thereof; D. to rooms at religious, charitable, educational or philanthropic institutions or other nonprofit organizations, including rooms at summer camps operated by such institutions; E. to clinics, hospitals or other medical facilities; F. to privately owned and operated convalescent homes or homes for the aged, infirm, indigent or chronically ill; or G. if the vendor does not offer at least three rooms at its lodging facility. The convention center fee shall be imposed on the lodging facilities of a vendor that owns three or more lodging facilities within local governmental entities that have imposed a convention center fee, regardless of the number of rooms available for occupancy.
N.M. Stat. § 5-13-5: Exemptions. | Justis AI