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.

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

Information for Events between July 1, 2020 and June 30, 2021

The City of Gallup Lodgers Tax Grants program has been suspended until at least January of 2021.  Funding has been substantially impacted by COVID-19 and the program is currently on hold.  

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Additional Resources


  • City Event Permit
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    City Ordinance
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