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Lodger's Tax Committee

Lodgers' Tax Information

The purpose of this chapter is to impose a tax that will be borne by persons using commercial lodging accommodations, which tax will provide revenues for the purpose of advertising, publicizing, and promoting certain recreational and tourist-related attractions, facilities, and events, as well as for acquiring, establishing and operating tourist-related attractions, facilities or transportation system as authorized in Section 36.04.

Public Notice - Lodgers' Tax
In an effort to educate the public about the ordinances and laws of the City, we are providing the following information for every Vendor who is furnishing any lodgings within Ruidoso Downs City Limits to comply with Section  36.08 Duty of Vendor of the City Code of Ordinance Chapter 36: Taxation.

A Vendor is described as:
"Any person furnishing lodgings in the exercise of the taxable service of lodging."

The Lodgers’ Tax to be paid for renting any taxable promises shall be five (5) percent of Gross Taxable Rent for lodging paid to Vendors. A Taxable Premise is defined as:

“A hotel, apartment, apartment hotel, apartment house, lodge, lodging house, rooming house, motor hotel, guest house, guest ranch, ranch resort, guest resort, mobile home, motor court, auto court, auto camp, trailer court, trailer camp, trailer park, tourist camp, cabin or other premises used for lodging.”

If you have specific questions about whether Lodgers’ Tax fees are required for you, please contact the Clerk's Office at the following:

Alejandra "Ally" Giron,
City Clerk/Treasurer,
Administrative Assistant to the Mayor 

Selena Chavez,
Deputy City Clerk 

The Lodger's Tax Committee is always accepting Special Event Applications. Please turn in all applications to the City Clerk's office. 

Special Event Funding for events occurring between July 1, 2024 and June 30, 2025. Click here for more details.

Lodger's Tax Committee Members:
The Committee consists of five (5) persons all of whom must be residents of the City of Ruidoso Downs, appointed by the Mayor with the consent of the City Council, each serving two-year terms.
-Operator of a City Industry: Crystal Sifuentes, Chairperson
-Operator of a City Industry: Shamie Mills, Vice-Chairperson
-Operator of a Lodging Establishment: Mistie Greathouse
-Operator of a Lodging Establishment: VACANCY
-General Public: Bonnie Richardson

The Lodgers Tax Committee focus is to utilize Lodger's Tax funding from the City's commercial lodging accommodations to recommend uses to advertise, publicize, and promote tourist-related attractions, facilities, and events. The Lodger's Tax Committee is innovative and open minded in promoting the City to be a desirable destination. 
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Agendas, Packets, and Minutes
Agendas are posted online, on Facebook, and on the City Hall bulletin boards, at least 72 hours prior to the meeting. Should an agenda packet be prepared, this will also be available online, along with any draft or approved minutesYou can review the Agendas & Minutes.

Regularly Scheduled Quarterly Meetings at 8:30 a.m., unless the business before the Lodger's Tax Committee dictates otherwise, the Lodger's Tax Committee will take formal action at the meetings. You can review the Agendas & Minutes.

The following meeting schedule has been approved for 2024 as per the Lodgers Tax Committee Resolution No. 2023-01.


Special Meetings may be held at other dates and times as are deemed necessary in order to carry out the business of the City Events and Beautification Committee.
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Special Event Funding

To apply for funding for your Special Event's Advertising  you will have to fill out an Application for Special Event funding from Lodger's Tax Fund.

After Funds are awarded to your Special Event then a Special Event Funding Request for Payment form will be needed to fill out along with a current W-9 to receive your payment.

The Following Must be Attached to the Special Event Funding Request for Payment App.:
*Estimated Attendance: Local _____       Out of Town ____  
*Actual Attendance:      Local _____       Out of Town ____  
*Advertisement Samples  
*Current Year W-9   (The check will be made payable to the name on the W-9 as is.)
*Invoices from Advertisement Expenses  
*Proof of Payment Attached  (Image of Canceled check FRONT & BACK)

If you have specific questions about whether Lodgers’ Tax fees are required for you, please contact the Clerk's Office at the following:

Alejandra "Ally" Giron,
City Clerk/Treasurer, Administrative Assistant 

Selena Chavez,
Deputy City Clerk 

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