Section 5-13A-5 - Exceptions. - New Mexico Statutes

5-13A-5. Exceptions.

The sports and recreation facility fee shall not apply: 

A.     if the local governing body by ordinance exempts lodging facilities whose maximum daily room charge is less than an amount stated in the ordinance; 

B.     to rooms at institutions of the federal government, the state or any political subdivision of the federal government or the state; 

C.     to rooms at religious, charitable, educational or philanthropic institutions or other nonprofit organizations, including rooms at summer camps operated by such organizations; 

D.     to clinics, hospitals or other medical facilities; 

E.     to privately owned and operated convalescent homes or homes for the aged, infirm, indigent or chronically ill; or  

F.     if the vendor does not offer at least three rooms at the vendor's lodging facility.