ORDINANCE 2007-_____
AN ORDINANCE THAT WILL REVISE LODGERS’ TAX
FOR THE VILLAGE OF CAPITAN
WHEREAS, The Village of Capitan is a New Mexico municipality; and
WHEREAS, The Governing Body of the Village of Capitan is charged with
making laws to insure the efficient operation of the Village; and
WHEREAS, The Governing Body of the Village of Capitan acted in regular
session on February 13, 2007 to approve the following proposed changes
to the Lodgers’ Tax:
Section 3-3-6: Use of Tax Proceeds
3. A credit/tag line must appear or be
given, whenever applicable, on/in ads, posters, and brochures as
follows: “Paid for by the Village of Capitan
Lodgers’ Tax” or “Paid for in Part
by the Village of Capitan Lodgers’ Tax”, whichever one applies.
Section 3-3-9 (D): Collection of Tax – Reporting
D. Each vendor shall file a report by the
twenty-fifth (25th) day of each month “immediately following the month
for which the report is made unless the
25th day
falls on a weekend or a legal holiday; then the report must be
submitted the next business day.”
Section 3-3-11 (A): Failure to Pay Tax;
Failure to Make Returns; Computation; Penalty; Notice
A. If the return and tax are not filed with
the Village Clerk on or before the 25th day of the month, the vendor
shall be liable for the tax and a penalty. The
penalty
for late filing of the report is $10.00 plus 2% of the Lodgers’ Tax due
or $5.00 (whichever is greater) for each month the report is late.
NOW THEREFORE, be it ordained by the Governing Body of the Village of
Capitan to include the changes made to Section 3-3-6 (3), Section 3-3-9
(D), and Section 3-3-11 (A) of the Capitan Lodgers’ Tax.
PASSED, APPROVED, AND ADOPTED THIS 13TH DAY OF MARCH, 2007.
____________________________________
Sammy L.
Hammons, Mayor
(SEAL)
ATTEST:
_____________________________________
Kay Strickland, Village Clerk
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Page Created March 9,
2007