Any person or entity who does a transaction of furnishing rooms or other accommodations for lodging within the Village of Angel Fire is subject to collect Lodger's Tax as well as NM Gross Receipts Tax for the lodging.
There is imposed an occupancy tax of revenues of five percent (5%) of gross taxable rent for lodging within the municipality, paid to vendors for lodging accommodations.
Monthly reports and/or payments are due by the 25th of the following month. A monthly report for zero revenues is required. Failure to do so will result in additional late fees and/or penalties.