Exceptions
NMSA 1978, § 5-13A-5
in effect5-13A-5. Exceptions
The sports and recreation facility fee shall not apply:
A. if the local governing body by ordinance exempts lodging facilities whose maximum daily room charge is less than an amount stated in the ordinance;
B. to rooms at institutions of the federal government, the state or any political subdivision of the federal government or the state;
C. to rooms at religious, charitable, educational or philanthropic institutions or other nonprofit organizations, including rooms at summer camps operated by such organizations;
D. to clinics, hospitals or other medical facilities;
E. to privately owned and operated convalescent homes or homes for the aged, infirm, indigent or chronically ill; or
F. if the vendor does not offer at least three rooms at the vendor's lodging facility.
Laws 2008, ch. 76, § 5.
Source: New Mexico Compilation Commission (nmonesource.com)URL: https://nmonesource.com/nmos/nmsa-unanno/en/item/18447/index.do#!b/5-13A-5Fetched: 10/20/2026