Lodgers Tax


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 managed by the Tourism and Marketing department and is used to award grant funds to qualified applicants. The link to apply for grant funding is below. The tax is administered in compliance with the New Mexico Department of Finance Administration rules, and 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 also 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 Lodgers' Tax Ordinance for information on exemptions.

For more information about the Lodgers' Tax or other issues related to tourism and marketing, please contact Tourism & Marketing Manager Matt Robinson at mrobinson@gallupnm.gov or 505-863-1227.

Lodgers Tax Grant Program

APPLY ONLINE NOW. If you prefer paper, the downloadable application is to the right.  

FY24: July 1, 2023-June 30, 2024

Application Deadlines:

• April 1, 5 pm deadline: Round 1- all events before September 30 required; later events may always apply early

• August 5, 5 pm deadline: Round 2- all events between October 1-December 31, 2023 required; later events may always apply early

• December 9, 5 pm deadline: Round 3- all events between January 1- March 31, 2024, required; later events may always apply early

• March 3, 5 pm deadline: Round 4- all events remaining before June 30, 2024.

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

Lodgers Tax Application

Link to download logos is on the left panel! 

Additional Resources

City Event Permit

City Ordinance