627 TOWN OF TAOS
ORDINANCES
YEAR: lq '] q
NUMBER:
6z7
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NOTICE OF PUBLIC HEARING
ON PROPOSED ORDINANCE
An Ordinance imposing a Lodgers ' tax, setting
forth the definitions of same; providing for exemptions;
establishing administrative procedures and setting an
effective date for same is being proposed by the Mayor
and Council of the Town of Taos .
Notice is hereby given that a public hearing on
the aforesaid proposed Ordinance will be held on the
3rd day of July, 1974, at 5 :15 P.M. at the Town Hall,
on Armory Street, Taos , New Mexico.
Copies of the proposed Ordinance are available
at the Town Clerk-Treasurer 's office for review.
JOSEPHINE GONZALES
Town Clerk-Treasurer
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T
COUNCTI, ORDINANCE NO.
• AN ORDINANCE IMPOSING A LODGER' S FLAX ;
SETTING FORTH DEFINITIONS ; PROV.I:DINC
FOR EXEMPTIONS ; ESTABLISHING ADMINIS-
TRATIVE PROCEDURES AND ESTABLISHING
,:iJ EFFECTIVE DATE.
BE IT ORDAINED BY THE TOWN COUNCIL, THAT IS , THE GOVERNING BODY OF
!LAOS , NEW MEXICO:
Section 1 . SHORT TITLE.--This ordinance shall he E:nown as and'
may br. cited as "The Lodgers ' Tax Ordinance. "
Section 2 . DEFINITIONS.--As used in the Lodgers ' Tax Ordinance :
A. "Gross taxable rent" means the total amount of rent
paid for ].,,{tging;
B. "Lodging" means the transaction of furnishing rooms of
other accomodations by a vendor to a vendee who for a rent , uses , I
possesses or has the right to use or possess any room or rooms or
other units of accomodations in or at a taxable premises ;
C. "Lodgings" means the rooms or other accomodations fury
nished try a vendor to a vendee by the taxable service of lodging ;
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D. "Occupancy Tax" means the tax on lodging, authorized
by the Lodgers ' Tax Ordinance;
E. "Person" means a corporation, firm, other body corpor"
ate, partnership, association or individual, includes an executor, :
administrator , trustee, receiver or other representative appointed
according to law and acting in a representative capacity, but does
not include the United States of America , the State of New Mexico,
any corporation, department , instrumentality or agency of the fed-
eral government or the state government, or any political subdivi-
sion of the state;
F. "Rent" means the consideration received by a vendor in
money, credits , property or other consideration valued in money for(
lodgings subject to an occupancy tax authorized in the Lodgers ' Tax''
Ordinance ;
G. "Taxable premises" means a hotel , apartment, apartment
hotel, apartment house, lodge, lodging house, rooming house , motor
hotel , guest house, guest ranch , ranch resort , guest resort , mobile
home, motor court, auto court , auto camp, trailer court , trailer
camp, trailer park, tourist camp, cabin or other premises used for
lodging ;
H. "Vendee" means a natural person to whom lodgings are
furnished in the exercise of the taxable service of lodging ;
I . "Vendor" means a person furnishing lodgings in the
exercise of the taxable service of lodging.
J. "Town Administrator" means the Town Aciministrat;or of
Taos , or the Town Council of Taos , the Town Clerk or other
LC6 1.u: ot 1'n�.;n Administrator as the cas(-,. ii,,).r
Section 3 . IMPOSITION OF TAX -- There is hereby imposed an
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occupancy L,ix c`,: revenues of two (2%) ;'r,r „nt, of %gross t. ixah1 e
rent fnr lorlcq i n,; p,) irl to vcnclors af_tr�r. ,July 1 , ? n74 (S7?.- 1 6- 4 . 1 )
Section 1 . USE OF TAX PROCEEDS -- Forty peruk2nt. (40% ) of the
proceeds of: ' lie occupancy tax shall be used to 6-fray costs of cols
lecting and otherwise administering the, tax; establishing , construc-
ting , Purchasing , otherwise acquiring, reconstructing , e•rtending ,
bettering or otherwise improving fairgrounds , exposition buildings ,;
fieldh,)us,�s , auc? i t:oriums , convention halls or other convention fac-
ilities , and acquiring improvements incidental thereto; equiping
and furnishing such recreational facilities of the municipality;
acqui ri n, a suitable site, grounds , or other real property or any
intr!rost: therein for such recreational facilities of the municipal-
ity ; 'tlie principal of , and interest on, any prior redemi'tion pre-
miums due in connection with and any other charges per' .-i ini.ng to
revenue bonds authorized by Sections 14-37-23 or 14-37-24 N .M. S .A.
(1953) ; gad-ertising ,' publicizing , and promoting such recreational
facilities of the municipality and tourist facilities therein; or �
any combination of the foregoing purposes or transactions stated iri
this sr.ction. Sixty per -ent (60%) of the proceeds of the occupancy
tax shall be used for the purpose of advertising , publicizing and
promoting these: facilities and tourist attractions.
Section 5. LICENSING
A. No vendor shall engage in the business of providing
lodg tng
in the Town of Taos who has not first obtained a license
as pi�ov ided in this section.
B. Applicants for a vendor's license shall submit an
application to the Town Clerk stating :
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1) The name of the vendor including identification of I
any person, as defined in this or(linance, who owns or operates
or both owns and operates a place of lodgings and the name or
jj
trade names under which vendor proposes to do business and the
post- office address thereof .
2) A description of the facilities , . including the number)
of rjoms and the usual schedule of rates therefor.
I
3) A description of other facilities provided by vendor
or others to users of the lodgings such as restaurant , bar, i
cleaning , laundry, courtesy car , stenographic , tailor , or
others and a statement identifying the license issued, to who
issued , the authority issuing , and the }period for which issue l,
if applicable , and the identification number provided by the
Bureau of Revenue of the State of New M(!j ico.
4 ) The nature of the business practices of the vendor
c and to what extent , if any, his business is exempt from the
Lodgers ' Tar,.
5) Other information reasonably necessary to effect a
determination of eligibility for such license.
C. The Town Clerk shall review applications for license
within ten (10) clays of receipt thereof and grant the license in
_due course if he finds the applicant is doing business subjrct to
the Lodgers ' Tax.
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D. l f. the Town Clerk finds that. the ,,ppli.cant is not qua-
li f. ircd to do husi ness subject to the Lodgers ' T7 , he sha l.1 , not
more than (10) days after receipt of the app.l icarion , advise-_
the appl ican of his decision and give the reason-is therefor . The
notice of action shall be, given by certified mail , return re-
ceipt requested , hostage prepaid, addressed to the applicant at the,
address given on the application, deposited in the pest. ()ff. icP at
Taos on t!,, date thereof.
E. It the Town Clerk finds the application not exempt �
tinder t!,e terms of the Lodgers ' Tax Ordinance , he shall , not more
than ten (10) days after receipt of the application, advise the
app.l i rant of his decision and give the reasons therefor .
F . An applicant who is dissatisfied with th( decision of
the Town Clerk may appeal the decision to the Town Council by writ
en notice to the Town Clerk of such appeal to be made wi.thin fifte
(15) days of the date of the decision of the Town Clerk on the app-1
lication. The matter shall. be referred to the Town Council for
hearing at a regular or special meeting in the usual course of busi
tress . The decision of the Town Council made thereof shall be ex-
pressed in writing and be communicated in the same manner as the
decision of the Town Clerk is transmitted . The action of the Town
Council shall be final .
G. If the Town Council finds for the applicant , the Tow
Clerk shall issue the appropriate license or other notice conformi
to the 'ecision made by the Council .
Section 6 . EXEMPTIONS -- The occupancy tax shall not apply:
A. If a vendee: '
1) has been a permanent resident c,f the taxable premises)
for a period of at least thirty consecu+. ive days ; or
I
2) enters into or has entered into a written agreement '
for lodgings at the taxable premises for a period of at least
th i r'.y consecutive days .
B. If the rent paid by a vendee is less than two dollars,)
a day ; ,
C. To lodging accommodations at institutions of the feder�
al government , the state or any political subdivision thereof;
D. To lodging accommodations at religious , charitable,
educational , o,- nhilanthropic institutions , including without lim-
itation su.—_11, :I -commodations at summer camps operated by such ins-
titutions ;
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L. To clinics , hospitals or other medical facilities ; `
F. To privately-owned and operated convalescent homes or
}comes for the aged , infirm, indigent, or chronically ill ; or
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G. If the taxable premises does not have at least three
rooms or three units of accommodations for lodging.
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Section 7 . COLLECTION OF THE TAX-REPORTING --
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A. Every vendor providing lodgings shall collect the ta�C
thereon on behalf of the town and shall act as , trustee therefor . -
B. The tax shall be collected from the vendees in accori
'dance with tlio Lodgers ' Tax Ordinance and shall be charged separa- �
,tely from the rent fixed by the vendor for the lodgings .
C . On and after July 1 , 1974 , each vendor licensed under
the ordinance shall be liable to the town for the tax provided her -
in on tho rent paid for lodging .
D. Each vendor shall make a report by the twentieth (20)
day of each month on forms provided by the Town Clerk of the recei
'pts for lodging paid to him in the preceding calendar month and
!shall remit therewith payment of the amounts due to the Town. The
report shall include sufficient information to enable the Town to
audit the report and shall be verified on oath by the vendor .
Section 8 . DUTY OF VENDOR -- Vendor shall maintain adequate
records of facilities subject to the tax and of proceeds received
�;for the use thereof . Such records shall be maintained in Taos and
shall be open to the inspection of the Town during reasonable hours
and shall be retained for three (3) years .
Section 9 . FAILURE TO PAY TAX ; FAILURE TO MAKE RETURN; COMPU
,TATION, PENALTY, NOTICE --
A. If any vendor mikes a return as required by the Lodg
viers ' Tax Ordinance without paying the tax then due, he shall be li
'ple for the tax and a penalty equal to 10% thereof but not less than
'Ten Dollars ($10. 00) penalty in addition to the tax, without notice
from the Town with regard thereto. Promptly thereafter , the Town
(shall give the delinquent vendor written notice of such estimated
tax penalty and interest, which notice shall. be served personally
or by certified mail.
B. If any vendor neglects or refuses to make a return and
pay the tax as required by the Lodgers ' Tax Ordinance, the Town
!Clerk s)iall make an estimate based upon an examination of the ven-
dor ' s books and records , or upon any information in its possession,
ibf the amount of the rent of the delinquent vendor for the period in
; respect to which he has failed to make return , and upon the basis
of said estimated amount shall compute and assess the tax payable
by the delinquent vendor , adding to the sum thus arrived at a penal-
ty equal to ten per cent (10%) thereof , but not less than Ten Doll-
,,ars ($10. 00) . Promptly thereafter the Town shall give the delin-
quent vendor writ ten notice of such estimated tax , penalty and in-
terest, which notice shall ae served personally or by certified mail .
C . If the payments are not made by the vendor within fif
,teen (15) days of such notice, the Town Clerk shall bring an actin
in law or equity in the District Court for the collection of any
amounts due, including without limitation penalties thereon, inter-
est on the unpaid principal at a rate not exceeding one per cent
(1%) a month, the costs of collection and reasonable attorney ' s
fees incurred in connection therewith.
Section 10 . CONFIDENTIALITY OF RETURN -- I} is unlawful. for
any employee of the Town of Taos to reveal to any individual other
.than another employee of the Town of Taos or the State Bureau of
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I
Revenue any information contained in the return of any taxpayer_ , P�-
cept to a court of competent jurisdiction in rerponse to an order
thereof in an action relating to taxes to which t_h,� Town is a part
and in which the information sought is material to the inqui.ry; to I
the taxpayer. !iimself or to his authorized representative; and in
such manner , [or statistical purposes , the information revealed is
,not identified as applicable to any individual taxpayer.
Section 11 . PENALTY CLAUSE -- Any person who violates the pr
;visions of the Lodgers ' Tax Ordinance by failure to pay the tax, t
t
remit l-.p proceeds thereof to the Town, or to account properly for
,any lodging tax proceeds pertaining thereto , shall be subject to pen-
alties of not to exceed ninety (90) days in jail nor Three hundred
`Dollars ($300 . 00) fine for each violation. I
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Section 12 . REFUNDS AND CREDITS -- If any person believes
that he has made payment of any occupancy tax in excess of that for{
which he was liable, he may claim a refund thereof by directing to
,'the Town Clerk, not later than ninety (90) days from the date pay-
ment was made, a written claim for refund. Every claim for refund
shall state the i:ature of the person' s complaint and the affirma-
tive relief requested. The Town Clerk may allow the claim in whole
or in part or may deny it. Refunds of tax and interest erroneousl
paid and amounting to One Hundred Dollars ($100 . 00) or more may be
made only with the written approval of the Town Administrator . j
Section 13 . SEVERABILITY -- If any part or application of
this ordinance is held invalid, the remainder of its application
to other situations or persons shall not be affected.
Section 14 . EFFECTIVE DATE -- This ordinance shall be effec-
tive five (5) days after its publication by title and gendral summ
ary of its subject matter as provided by Section 14-16-4 of the
Town Code.
PASSED, ADOPTED AND APPROVED this day of ,
1974 .
MAYOR '
ATTEST;
OWN CLERK:
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TOWN OF TAOS
I' LICENSE APPLICATION
!? LODGER' S TAX ORDINANCE NO. 1969-13
he information required on this application should be as complete
s possible. Please type or print and return to:
'i
Town of Taos
�ITown Clerk
I` Taos , New Mexico 87571
USINESS NAME:
DDRE5S OF BUSINESS :
ILING ADDRESS (IF DIFFERENT) FOR TAX NOTICES AND OTHER RELATED
ORRESPONDENCE :
tWNERi
' S NAME:
�PERATOR OR MANAGER' S NAME:
JEW MEXICO STATE BUREAU OF REVENUE
IDENTIFICATION NUMBER Z__7_ -1 Z 7 7 T-77-7 �_
�OTAL NUMBER OF (ROOMS, UNITS, SPACES , AVAILABLE FOR LODGING: )
I�
6UAL SCHEDULE OF RATES CHARGED FOR THESE ROOMS, UNITS, SPACES
�LRE:
�THER FACILITIES PROVIDED (PLEASE CHECK) PERSON OR BUSINESS BY
±i WHOM TOWN OF TAOS
LICENSE OR TAX IS PAID
RESTAURANT
— 7 LIQUOR-PACKAGE SALES
LIQUOR-BAR SALES
7 CLEANING & LAUNDRY SERVICE
77 CURIO SHOP
OTHER:
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Po you have Lodgers who are residents or leasees for at least thirt
V30) consecutive days?
;Ps No If answer is yes , number of rooms
i.
ffec- t�ec :
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COUNCIL ORDINANCE NO. 627
jAN ORDINANCE IMPOSING A LODGER'S TAX;
'j SETTING FORTH DEFINITIONS; PROVIDING
�+ FOR EXEMPTIONS ; ESTABLISHING ADMINIS-
i TRATIN7B PROCEDURES AND ESTABLISHING
AN E2FECTIVE DATE.
I I
BE IT ORDAINED BY THE TOWN COUNCIL, THAT IS , THE GOVERNING BODY OF
TAOS, NEW MEXICO:
Sectio.; 1. SHORT TITLE. --This ordinance Shall be known as and;
may be cited as "The Lodgers ' Tax Ordinance. "
Section 2. DEFINITIONS. --As used in the Lodgers ' Tax Ordinance:
A. "Gross taxable rent" means the total amount of rent
paid for lodging ;
B. "Lodging" means the transaction of furnishing rooms or
other accomodations by a vendor to a vendee who for a rent , uses ,
possesses or has the right to use or possess any room or rooms or
other units of accomodations in or at a taxable premises ;
C. "Lodgings" means the rooms or other accomodations f urn
nished by a vendor to a vendee by the taxable service of lodging;
D. "Occupancy Tax" means the tax on lodging, authorized
by the Lodgers ' Tax Ordinance;
E. "Person" means a corporation, firm, other body corpor-
a ate, partnership, association or individual, includes an executor ,
administrator , trustee, receiver or other representative appointed
according to law and acting in a representative capacity, but does
not include the United States of America , the State of New Mexico ,
any corporation, department , instrumentality or agency of the fed-
eral government or the state government, or any political subdivi-
sion of the state;
F. "Rent" means the consideration received by a vendor in
money, credits , property or other consideration valued in money for
lodgings subject to an occupancy tax authorized in the Lodgers ' Tax
Ordinance;
G. "Taxable premises" means a hotel , apartment, apartment
hotel, apartment house, lodge, lodging house, rooming house , motor
hotel, guest house, guest ranch, ranch resort , guest resort , mobile
home, motor court, auto court , auto camp, trailer court, trailer
camp, trailer park, tourist camp, cabin or other premises used for
lodging ;
H. "Vendee" means a natural person to whom lodgings are
furnished in the exercise of the taxable service of lodging ;
I. "Vendor" means a person furnishing lodgings in the
exercise of the taxable service of lodging.
J. "Town Administrator" means the Town Administrator of
Taos , or the Town Council of Taos , the Town Clerk or other designa-
ted representatives of the Town Administrator as the case may be.
Section 3. IMPOSITION OF TAX -- There is hereby imposed an
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loccupancy tax of revenues of two (2%) per cent of gross taxable
gent for lodging paid to vendors after July 1, 1974 (§72-16-4 . 1) .
I Section 4 . USE OF TAX PROCEEDS -- At least twenty-five (25%)
Per cent of the proceeds of the occupancy tax shall be used for the
purpose of advertising, publicizing and promoting the community ' s
convention and recreational facilities and tourist attractions.
Seventy-five (75% ) per cF•nt of the proceeds of the occupancy tax
shall be used to defray costs of collecting and otherwise adminis-
tering the tax; es',ablishing, constructing, purchasing, otherwise
acquiring, reconstructing , extending, bet1-ering or otherwise improv-
ing fairgrounds, exposition buildings, fieldhouses , auditoriums ,
convention halls or other convention facilities , and acquiring im-
provements incidental thereto; equiping and furnishing such recrea
tional facilities of the municipality; acquiring a suitable site,
grounds , or other real property or any interest therein for such
recreational facilities of the municipality; the principal of , and
interest on, any prior redemption Premiums due in connection with
and any other charges pertaining to revenue bonds authorized by
Sections 14-37-23 or 14-37-24 N.M. S.A. (1953) ; advertising , publi-
cizing, and promoting such recreational facilities of the municipal-
ity and tourist facilities therein; or any combination of the fore-,
going purposes or transactions stated in this section.
Section 5. LICENSING
A. No vendor shall engage in the business of providing
lodging in the Town of Taos who has not first obtained a license
as provided i.n this section.
B. Applicants for a vender' s license shall submit an
application to the Town Clerk stating :
1) The name of the vendor including identification of
any person, as defined in this ordinance, who owns or operates
or both owns and operates a place of lodgings and the name or
trade names under which vendor proposes to do business and the
post office address thereof.
2) A description of the facilities , including the number
}
of rooms and the usual schedule of rates therefor.
3) A description of other facilities provided by vendor
or others to users of the lodgings such as restaurant , bar ,
cleaning, laundry, courtesy car, stenographic , tailoi. , or
others and a statement identifying the license issued , to whom
issued, the authority issuing , and the period for which issued,
if applicable, and the identification number provided by the
Bureau of Revenue of the State of New Mexico.
4) The nature of the business practices of the vendor
and to what extent, if any , his business is exempt from the
Lodgers ' Tax.
5) Other information reasonably necessary to effect a
determination of eligibility for such license.
C. The Town Clerk shall review applications for license
within ten (10) days of receipt thereof and grant the license in
due course if he finds the applicant is doing business subject to
the Lodgers ' Tax.
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D. If the Town Clerk .finds that the applicant is not qu
ilified to do business subject to the Lodgers ' Tax, he shall, not
i4re than ten (10) days after receipt of the application, advise
the applicant of his decision and give the reasonas therefor. The
;notice of such action shall be given by certified mail, return re-
ceipt requested, postage prepaid, addressed to the applicant at th
address given on the application, deposited in the post office at
Taos or. the date thereof.
E. If the Town Clerk finds the application not exempt
under the terms of the Lodgers ' Tax Ordinance, he shall , not more
than ten (10) days after receipt of the application, advise the
applicant of his decision and give the reasons therefor .
F. An applicant who is dissatisfied with the decision ofj
the Town Clerk may appeal the decision to the Town Council by writt
'en notice to the Town Clerk of such appeal to be made within fifteen
(15) days of the date of the decision c_` the Town Clerk on the app
lication. The matter shall be referred to the Town Council for
hearing at a regular or special meeting in she usual course of busi
ness . The decision of the Town Council made thereof shall be ex-
pressed in writing and be communicated in the same manner as the
:decision of the Town Clerk is transmitted. The action of the Town
.Council shall be final .
G. If the Town Council finds for the applicant , the Town
Clerk shall issue the appropriate license or other notice conforming
to the decision made by the Council .
a Section 6. EXEMPTIONS -- The occupancy tax shall not apply:
A. If a vendee:
1) has been a permanent resident of the taxable premises!
for a period of at least thirty consecutive days ; or
2) enters into or has entered into a written agreement
for lodgings at the taxable premises for a period of at least
thirty consecutive days.
B. If the rent paid by a vendee is less than two dollars
a day;
C. To lodging accommodations at institutions of the feder-
al government, the state or any political subdivision thereof;
D. To lodging accommodations at religious, charitable ,
educational, or philanthropic institutions, including without lim-
itation such accommodations at summer camps operated by such ins-
titutions ;
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 taxable premises does not have at least three
rooms or three units of accommodations for lodging.
Section 7. COLLECTION OF THE TAX-REPORTING --
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lA. Every vendor proNriding lodgings shall collect the to
thereon on behalf of the town and shall act as a trustee therefor.
B. The tax shall be collected from the vendees in accor-
dance with the Lodgers ' Tax Ordinance and shall be charged separa-
tely from the rent fixed by the vendor for the lodgings .
C. On and after July 1, 1974, each vendor licensed under;
the ordinance shall be liable to the town for the tax provided here-
in on the rent paid for lodging .
D. Each vendor shall make a report by the twentieth (20)
day of each month on forms provided by the Town Clerk of the recei-
pts for lodging paid to him in the preceding calendar month and
shall remit therewith payment of the amounts due to the Town. The
report shall include sufficient information to enable the Town to
audit the report and shall be verified on oath by the vendor .
Section 8. DUTY OF VENDOR -- Vendor shall maintain adequate
records of facilities subject to the tax and of proceed~ received
for the use thereof. Such records shall be maintaineC' in Taos and
shall be open to the inspection of the Town during reasonable hours
and shall be retained for three (3) years.
Section 9. FAILURE TO PAY TAX; FAILURE TO MAKE RETURN; COMPU-
TATION, PENALTY, NOTICE --
A. If any vendor makes a return as required by the Lodg-
ers ' Tax Ordinance without paying the tax then due, he shall be lia-
ble for the tax and a penalty equal to 10% thereof but not less than
Ten Dollars ($10. 00) penalty in addition to the tax, without notice
from the Town with regard thereto. Promptly thereafter , the Town
shall give the delinquent vendor written notice of such estimated
tax penalty and interest, which notice shall be served personally
or by certified mail.
B. If any vendor neglects or refuses to make a return and
pay the tax as required b1f the Lodgers ' Tax Ordinance, the Town
Clerk shall make an estimate based upon an examination of the ven-
dor ' s books and records , or upon, any information in its possession,
of the amount of the rent of the delinquent vendor for the period in
respect to which he has failed to make return, and upon the basis
of said estimated amount shall compute and assess the tax payable
by the delinquent vendor , adding to the sum thus arrived at a penal-
ty equal to ten per cent (10%) thereof , but not less than Ten Doll-
ars ($10. 00) . Promptly thereafter the Town shall give the delin-
quent vendor written notice of such estimated tax, penalty and in-
terest, which notice shall be served personally or by certified mail .
C . If the payments are not made by the vendor within fif-
teen (15) days of such notice, the Town Clerk shall bring an action
in law or equity in the District Court for the collection of any
amounts due, including without limitation penalties thereon, inter-
est on the unpaid principal at a rate not exceeding one per cent
(1%) a month, the costs of collection and reasonable attorney ' s
fees incurred in connection therewith.
Section 10. CONFIDENTIALITY OF RETURN -- It is unlawful for
any employee of the Town of Taos to reveal to any individual other
than another employee of the Town of Taos or the State Bureau of
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:a
Revenue any information contained in the return of any taxpayer, ex-
cept to a court of competent jurisdiction in response to an order
hereof in an action relating to taxes to which the Town is a part
and in which the information sought is material to the inquiry; to
he taxpayer himself or to his authorized representative; and in
"
such manner, for statistical purposes , the information revealed is
of identified as applicable to any individual taxpayer.
Section 11. PENALTY CLAUSE -- Any person who violates the pro-
visions of the Lodgers ' Tax Ordinance by failure to pay the tax, to
emit the proceeds thereof to the Town, or to account properly for
ny lodging tax proceeds pertaining thereto, shall be subject to pen-
3-es of not to exceed ninety (90) days in jail nor Three Hundred
Dollars ($300. 00) fine for each violation.
Section 12. REFUNDS AND CREDITS -- If any person believes
that he has made payment of any occupancy tax in excess of that for
f hich he was liable, he may claim a refund thereof by directing to
Ithe Town Clerk, not later than ninety (90) days from the date pay-
�ent was made, a written claim for refund. Every claim for refund
hall state the nature of the person ' s complaint and the affirma-
tive relief requested. The Town Clerk may allow the claim in who)
or in part or may deny it. Refunds of tax and interest erroneous)
paid and amounting to One Hundred Dollars ($100. 00) or more may be
Made only with the written approval of the Town Administrator.
Section 13. SEVERABILITY -- If any part or application of
his ordinance is held invalid, the remainder of its application
to other situations or persons shall not be affected.
�� Section 14 . EFFECTIVE DATE This ordinance shall be effec-
tive five (5) days after its publication by title and general summ
lary of its subject matter as provided by Section 14-16-4 of the
own Code.
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I PASSED, ADOPTED AND APPROVED this 'd day of r Ty1 y
�� 974 .
MAYOR
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(ATTEST: �
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OWN LERK /
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TOWN OF TAOS
LICENSE APPLICATION
LODGER' S TAX ORDINANCE NO. 1969-13
he information required on this application should be as complete I
s possible. Please type or print and return to:
Town of Taos
i; Town Clerk
Taos , New Mexico 87 71
BUSINESS NAME:
ADDRESS OF BUSINESS :
MAILING ADDRESS (IF DIFFERENT) FOR TAX NOTICES AND OTHER RELATED I
6ORRESPONDENCE :
v
OWNER' S NAME:
OPERATOR OR MANAGER' S NAME : _
r' I
� EW MEXICO STATE BUREAU OF REVENUE _
IDENTIFICATION NUMBER �/ / / / / / / / /
TOTAL NUMBER OF (ROOMS , UNITS, SPACES, AVAILABLE FOR LODGING: ) i
i
VISUAL SCHEDULE OF RATES CHARGED FOR THESE ROOMS, UNITS , SPACES i
I
4
OTHER FACILITIES PROVIDED (PLEASE CHECK) PERSON OR BUSINESS BY
WHOM TOWN OF TAOS
LICENSE OR TAX IS PAID
f RESTAURANT
i
]�7 LIQUOR-PACKAGE SALES
_ i
T 7 LIQUOR-BAR SALES
7 - 7 CLEANING & LAUNDLY SERVICE
I
4
�T CURIO SHOP
OTHER:
s(
!Do you have Lodgers who are residents or leasees for at least thirt�
; (30) consecutive days?
IYes No If answer is yes, number of rooms
0iffected: -
I
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