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General City News

Posted on: November 1, 2022

Tax information for lodging establishments

The New Mexico Tax and Revenue Department has released new guidance defining “marketplace providers,” as it pertains to the sale of lodgings or accommodations and outlining the tax responsibilities of those providers. The new state bulletin notes that anybody who lists their own property for rental is subject to New Mexico gross receipts taxes and “other tax programs administered by municipalities and counties such as Lodgers’ Tax.”
The City of Roswell requires all hotels, motels and short-term rentals to provide monthly payment of Lodgers’ Tax equal to 5 percent of gross receipts. Short-term rental owners should:
-- Register their properties by using the city's registration form.
-- Submit monthly Lodgers’ Tax payments with the city's reporting form.

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