Lodger's Tax

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.

Lodger's Tax Event Funding

Each year, a portion of Lodger's Tax funds are set aside to promote and encourage special events in the area to bring more tourism to our community. Requests are evaluated by the Lodger's Tax Committee, who then send the recommendations to Village Council for approval.

The Lodger's Tax Event Funding package includes information and forms for submitting event proposals for funding.