New Mexico Statutes 3-38-14. Definitions
As used in the Lodgers’ Tax Act N.M. Stat. Ann. § 3-38-13 to 3-38-25:
Terms Used In New Mexico Statutes 3-38-14
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Executor: A male person named in a will to carry out the decedent
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
- Trustee: A person or institution holding and administering property in trust.
A. “gross taxable rent” means the total amount of rent paid for lodging, not including the state gross receipts tax or local sales taxes;
B. “lodging” means the transaction of furnishing rooms or other accommodations by a vendor to a vendee who for rent uses, possesses or has the right to use or possess the rooms or other units of accommodations in or at a taxable premises;
C. “lodgings” means the rooms or other accommodations furnished by a vendor to a vendee by a taxable service of lodging;
D. “occupancy tax” means the tax on lodging authorized by the Lodgers’ Tax Act; E. “person” means a corporation, firm, other body corporate, partnership, association or individual. “Person” includes an executor, administrator, trustee, receiver or other representative appointed according to law and acting in a representative capacity. “Person” does not include the United States of America, the state of New Mexico, any corporation, department, instrumentality or agency of the federal government or the state government or any political subdivision 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 Act;
G. “taxable premises” means a hotel, motel or other premises used for lodging that is not the vendee’s household or primary residence;
H. “temporary lodging” means lodgings for the purpose of housing a vendee within proximity of the vendee’s employment or job location;
I. “tourist” means a person who travels for the purpose of business, pleasure or culture to a municipality or county imposing an occupancy tax;
J. “tourist-related events” means events that are planned for, promoted to and attended by tourists;
K. “tourist-related facilities and attractions” means facilities and attractions that are intended to be used by or visited by tourists;
L. “tourist-related transportation systems” means transportation systems that provide transportation for tourists to and from tourist-related facilities and attractions and tourist-related events;
M. “vendee” means a natural person to whom lodgings are furnished in the exercise of the taxable service of lodging; and
N. “vendor” means a person or the person’s agent furnishing lodgings in the exercise of the taxable service of lodging.