New Mexico § 5-13-5 - Exemptions

§ 5-13-5. Exemptions

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.