Lodgers Tax

GallupRealTrue Horz

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.

To subscribe to our Lodgers Tax Updates Newsletter or the Tourism events newsletter (coming in late 2019) please email: jlazarz@gallupnm.gov

Lodgers Tax Grant Program

APPLY ONLINE NOW.  The downloadable application is to the right.

July 1, 2021-June 30, 2022

Application Deadlines:

• May 18, 5 pm deadline: Round 1- all events before September 30, 2021, required; later events optional. Lodger’s Tax meeting on May 19th at 11:00 am in El Morro Events Center. Must submit by May 18th for consideration. Funding recommendations will be taken to City Council for approval on May 25th.

• August 6, 5 pm deadline: Round 2- all events between October 1-December 31 required; later events optional

• December 10, 5 pm deadline: Round 3- all events between January 1- March 31, 2022, required; later events optional

• February 25, 5 pm deadline: Round 4- all events remaining before June 30, 2022.

Required means that this is the last deadline to apply for events during the listed window. Events MAY and are encouraged to apply in an earlier round.


July 1, 2021-June 30, 2022 Lodgers Tax Application

Logos Link for Downloads is to the left


Additional Resources


  • City Event Permit
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    City Ordinance
    GallupRealTrue Horz