The Artesia Lodgers’ Tax fund is managed by a city-appointed advisory committee of five community members as outlined by state statute, and administered by Artesia Chamber of Commerce. The committee’s role is to consider requests for grants/funding support and make recommendations to Artesia City Council for final approval. The purpose of Lodgers Tax is to support events and attractions that will encourage visitors to visit and stay in Artesia. Lodgers Tax is a tax paid on all hotel stays. Artesia’s rate is 5% of the nightly rate per room.

Below is a link to the New Mexico State Statute allowing Lodgers Tax.
https://law.justia.com/codes/new-mexico/2018/chapter-3/article-38/section-3-38-15/

Below is a link to the City of Artesia Lodgers Tax Ordinance.
https://codelibrary.amlegal.com/codes/artesianm/latest/artesia_nm/0-0-0-937