Lodgers Tax

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Under the authority of City Code 3-2C, the city has established a lodgers' tax paid by persons using commercial lodging accommodations.

In the City of Gallup, the Lodgers Tax is executed the Tourism and Marketing department and through awarding of Grant Funds to qualified applicants. The tax is administered in compliance with the New Mexico Department of Finance Administration rules, but for the convenience of Grant Applicants, a handbook was created to assist with interpreting the NMDFA's rules for the administration of the Tax. That information can be found below.

Lodging operators are required to report lodging receipts by the twenty-fifth day of each month on city-approved forms for the preceding calendar month, and to remit payment of the amounts due. The tax rate is 5% on the gross taxable amount paid for lodging. See the Lodger's Tax Ordinance for information on exemptions.

Information for Events Before
June 30, 2019
Final Deadline for application submission is March 1, 2019. Your application MUST match the appropriate date window for consideration.

Important Documents and Information:

  • Application (events BEFORE June 30, 2019)

  • Gallup Lodgers Tax Advertising Handbook and Expenditures Guide

    Additional Resources

  • City Event Permit

    Gallup Real True 

    Information for Events between July 1, 2019 and June 30, 2020

    For consideration for an Advertising/Promotions Grant from the Lodgers' Tax Fund submit applications by the following quarterly dates:

    March 15, 2019
    June 7, 2019
    September 6, 2019
    January 3, 2020
    March 6, 2020

    Funding cannot be awarded after the event has already taken place.  Please read the new application and guide carefully as there are many changes from previous years.

    GallupRealTrue Horz