Lodgers' Tax/Special Events

IMPORTANT DEADLINE:  The next round of Lodgers Tax Funding applications are due by Tuesday, April 7,2020 by Noon.  If you choose to apply for Lodgers Tax Funding for any events to be held July 1, 2020 through December 31, 2020, you will need to submit your application by 4/7/2020 by noon.

You must submit a "Special Event Application Lodgers" form application along with a "Special Event Application" form; links to both are below.  The documents are fillable PDFs which can be typed directly into the form. All applications must be typewritten; handwritten forms will not be accepted. 

When the forms are completed, email your submission to s.mervine@roswell-nm.gov

The next deadline for applications is April 7, 2020 for events occurring July 1, 2020 through December 30, 2020. 

The purpose of the Lodgers Tax Event Use policy is to provide a fair, equitable, and uniform funding process to organizations and to provide procedures to apply for and receive funding towards groups, events, services, and programs that promote Roswell and brin in visitors from out-side of the Roswell community with the goal of increased booking for hotel stays. 

Lodgers Tax funding is available to assist with the cost of advertising, publicizing, and promoting tourist related events. Lodgers Tax funding is not available to fund, establish, or host an event or to pay for operational or administrative costs, including entertainment.

Please refer to our Lodgers Tax policy for Application Process, Eligible Expenses, Applicant Requirements, and Reimbursement Process.

The specific use of Lodgers’ Tax funding is meant to attract out of town visitors.  The Occupancy Tax Board should hold the eligibility standards to a high standard. The OTB meets a minimum of four times per year and potentially once a month. OTB meet the third Tuesday of the month from 2:30-3:30 pm at City Hall.

Eligible expenses include: 

  • Radio, television, newspaper, billboard or magazine advertisements
  • Posters, brochures, flyers, postcards, or other marketing materials
  • Postage for mailing of marketing materials
  • Website, Facebook, or other internet paid advertising placement
  • Free T-shirts for registered participants or attendees
  • Security and/or Police services 
  • Fire and/or Emergency services
  • Sanitation 

The Occupancy Tax Board (OTB) role is to make recommendations to the City Finance Committee through the special events and Lodgers’ Tax application process submitted for use of the Lodgers’ Tax Fund. The OTB will review and score applications based on the following criteria: 

Criteria Point Value 
Return on investment to the community based on tourism i.e. additional Lodgers’ Tax generated as a direct result of your organization or event (estimated attendance from out-of-town visitors, estimated room nights in local lodging facilities) 25 points 
Historical performance of the event including award dollars used, prior attendance and room nights, Lodgers’ Tax per attendee 20 points 
Estimated cost of service request from City departments 15 points
Other economic impact i.e. additional Gross Receipts Tax generated as a direct result of your organization or event (restaurants, purchasing in local stores)10 points 
Record of submitting required documents to City in a timely manner 10 points
General attendance to the event including local attendees 10 points 
Uniqueness of the event 10 points 

Occupancy Tax Board
Jim Fielding, Chair
Kerry Moore, Vice Chair
Roxanne Slayton
Susan Noel
Joe Desjardins

Any questions that you may have regarding the Lodgers Tax policy please contact Stephanie Mervine, Special Events and Outreach Manager at s.mervine@roswell-nm.gov.

2020 Occupancy Tax Board Meetings

January 21, 2020
February 18, 2020
March 17, 2020
April 21, 2020 (April 7 Lodgers Tax applications will be considered)
May 19, 2020
June 16, 2020
July 21, 2020
August 18, 2020 (August 9 Lodgers Tax applications will be considered)
September 15, 2020
October 20, 2020
November 17, 2020
December 15, 2020

Note:  Change in date/time and/or cancellation may be caused by weather, lack of members present (quorum) or no business for scheduled meeting.  November and December dates are subject to change because of holidays.

Special Events/ Lodgers’ Tax Forms

Post-Event Lodgers Tax Reimbursement Forms

Special Event Funding Reimbursement Form

Event/Financial Report, Financial Statement, Summary Report.

Lodgers’ Tax Logo:

   Paid in part logo-under

Logo to be used on promotional materials for events funded by City of Roswell Lodgers’ Tax. Statement that is required on all marketing is "Paid in part by the City of Roswell Lodgers’ Tax."