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Posted on: January 17, 2023

Tax information for lodging establishments

In the fall of 2022, the New Mexico Tax and Revenue Department released new guidance defining “marketplace providers,” as it pertains to the sale of lodgings or accommodations and outlining the tax responsibilities of those providers. The state notes that anybody who lists their own property for rental is subject to New Mexico gross receipts taxes and “other tax programs administered by municipalities and counties such as Lodgers’ Tax.”


The City of Roswell requires all hotels, motels and short-term rentals to provide monthly payment of Lodgers’ Tax equal to 5 percent of gross receipts. Short-term rental owners should submit monthly Lodgers’ Tax payments using the city's reporting form.

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