Lodger's Tax


The City of Portales imposes a five (5) percent of gross taxable rent for lodging within the City limits. Half of the proceeds may be used to defray the costs of collecting and otherwise administering the tax and acquiring, improving and equipping convention and recreation facilities. The remaining half of the proceeds shall be used for advertising, publicizing and promoting such recreational facilities of the City and tourist facilities therein.
The Lodgers' Tax Advisory Board is governed by City ordinance and consists of five (5) members, two (2) of whom shall represent the lodging industry, two (2) of whom are directly involved in tourist-related industries, and one (1) member at large who shall represent the general public. The Advisory Board meets periodically to review applications for funding from Lodgers' Tax collections.

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City Hall
100 W 1st St
Portales, NM 88130
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  • Phone: (575) 356-6662 x 1020
  • Personnel Directory
  • Hours: Monday-Friday: 8:00 a.m. - 5:00 p.m.* *The Office is closed for all designated City holidays.

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