Lodgers' Tax/Special Events
The City of Roswell is not accepting any Special Event applications at this time as a result of the State of New Mexico public health orders restricting mass gatherings.
Reporting Lodgers’ Tax and Convention Center Bed Fee
Operators of hotels, motels, B&Bs, RV parks and short-term rentals must collect, report and submit their Lodgers’ Tax and Convention Center Bed Fee to the City of Roswell each month. Please click here to download the required form. The completed form must be returned with remittance no later than the 25th of the month immediately following the month for which the form is being completed. Send to: City of Roswell, 425 N. Richardson Ave. Roswell, NM 88201. Delinquent payments may be subject to interest and penalty. Questions or concerns should be directed to Stephanie Mervine at firstname.lastname@example.org.
LODGERS’ TAX FUNDING FOR FY21 was tabled by the Finance Committee indefinitely on Thursday, May 7, 2020.
Due to health and economic factors related to the COVID-19 pandemic, funding requests for Special Events that will take place in FY21 will not be awarded at this time.
The next deadline for applications is August 11, 2020 for events occurring January 1 - June 30, 2021. Please note at this time funding has been tabled. We will receive applications and go through the process pending Council approval of budget funding.
LODGERS TAX PROCESS:
1. Submit application to Tourism Manager email@example.com
2. Occupancy Tax Board reviews and provides recommendation to Finance Committee.
3. Finance Committee reviews, approves or changes, denies recommendation and sends to City Council or it dies at Committee by table or denial.
4. City Council awards, changes or denies funding request.
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 to bring 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. Approval and award of funds must be granted by City Council before any expenditures are incurred. Remember the 3P rule Lodgers’ Tax Funds must be awarded before Placement, Production and Purchase.
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
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:
|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|
|Kerry Moore, Vice Chair|
Any questions that you may have regarding the Lodgers Tax policy please contact Stephanie Mervine, Tourism Manager at firstname.lastname@example.org.
|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 11 Lodgers Tax applications will be considered- TENTATIVE pending budget approval by Council)
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.
Occupancy Tax Board Meeting Handouts
- April 21, 2020 a letter detailing the Occupancy Tax Approval process was provided as a handout. Click here to view or download this letter.
Special Events/ Lodgers’ Tax Forms
You must submit a Special Event Form listed below along with the Lodgers’ Tax request and completed marketing budget/plan sheet. 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 email@example.com
- Special Events Form- complete the relevant field for a special event, equipment rental, Lodgers’ Tax request, or a street closure.
- Special Event Policy- Reference for our policies regarding special events.
- Lodgers’ Tax Policy- Reference for our policies regarding Lodgers’ Tax.
Post-Event Lodgers Tax Reimbursement Forms
Event/Financial Report, Financial Statement, Summary Report.
Lodgers’ Tax Logo:
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."