Lodger's Tax & Subrecipient

The City of Truth or Consequences administers a Lodgers Tax to support tourism-related activities and infrastructure. This tax, applied to guests staying in commercial lodging establishments, helps fund the promotion of local attractions and events. Through a structured allocation process, a portion of these funds is distributed to eligible subrecipients—organizations that contribute to the city’s tourism economy—via grants and reimbursements. Detailed guidelines, application forms, and reporting requirements are available to ensure transparency and effective use of public funds.