N.M. Stat. § 5-14-2 (2026)

As used in the Civic and Convention Center Funding Act:

   A. "convention center fee" means the fee imposed by a local government entity
pursuant to the Civic and Convention Center Funding Act on vendees for the use of
lodging facilities;

   B. "county" means a county within which a qualified municipality is located;

    C. "local governmental entity" means a qualified municipality or a county authorized
by the Civic and Convention Center Funding Act to impose convention center fees;

   D. "lodging facility" means a hotel, motel or motor hotel, a bed and breakfast facility,
an inn, a resort or other facility offering rooms for payment of rent or other
consideration;

   E. "qualified municipality" means an incorporated municipality that has a population
of more than fifty thousand but less than seventy thousand according to the most recent
federal decennial census and that is located in a class A county;

   F. "room" means a unit of a lodging facility, such as a hotel room;

    G. "vendee" means a person who rents or pays consideration to a vendor for use of
a room; and

   H. "vendor" means a person or his agent who furnishes rooms for occupancy for
consideration.

History: Laws 2003, ch. 374, § 2.
5-14-3. Authorized local governmental entities.
   The following local governmental entities are authorized to impose a convention
center fee:

    A. a qualified municipality if the governing body of the qualified municipality has by
resolution authorized the development and construction of a civic and convention center
within the qualified municipality; and

   B. a county, provided that:

      (1)   a qualified municipality within the county has enacted an ordinance to
impose a convention center fee; and

        (2)    the qualified municipality and the county have entered into a joint powers
agreement pursuant to the Joint Powers Agreements Act [11-1-1 to 11-1-7 NMSA 1978]
to collect the revenue from the convention center fee and to expend the revenue as
required in the Civic and Convention Center Funding Act.

History: Laws 2003, ch. 374, § 3.