The Taos County Lodger’s Tax Grant Program provides financial support for advertising, publicizing, and promoting tourist-related attractions, facilities and events within Taos County. Lodger’s Tax is collected from tourists who stay in lodging establishments in Taos County.
Up to fifty (50%) percent of Lodger’s Tax monies collected are mandated to be spent to promote tourism and/or tourist attractions in Taos County. Any organization may have a very worthy community project, however, if the project does not deal with promoting tourism or tourist attractions, the organization will not qualify for Lodger’s Tax Funds.
The Lodger’s Tax Grant Program adheres to NM Lodger's Tax Act (Lodgers' Tax Act [3-38-13 to 3-38-25 NMSA 1978] ) that mandate the use of collected lodger’s tax as recommended by the Advisory Board for the purposes of advertising, publicizing and promoting tourist-related attractions, facilities and events of the municipality or county and tourist-related facilities, attractions and events within the area.
What is the Taos County Lodger’s Tax Grant Program?
The Taos County Lodger’s Tax (TCLT) Grant Program is funding mechanism, guided by New Mexico State Statute that mandates that up to fifty (50%) percent of Lodger’s Tax monies collected are to be spent to promote tourism and/or tourist attractions in Taos County. Any organization may have a very worthy community project, however, if the project does not deal with promoting tourism or tourist attractions, the organization will not qualify for Lodger’s Tax Funds.
Why should my entity apply for Lodger’s Tax?
The TCLT Grant Program is designed to support Taos County-based activities that celebrate and nurture our unique culture, heritage, expression and way of life, while inviting tourists to experience and participate in those activities. The grant program encourages creativity and innovation in how entities promote and advertise their projects, and seeks to help build capacity around marketing and promotion in order to reach more local residents, and a broader tourism audience alike.
Who is eligible to apply for Lodger’s Tax?
Only tourist-related facilities, attractions, and tourist-related events occurring in Taos County are eligible for County Lodger Tax funds. Funds can only be used for advertising, publicizing, and promoting tourist-related attractions, facilities and events within the County.
Funding is available to any type of entity (non-profit or for-profit). Any organization that promotes travel and tourism for the benefit of Taos County, has an established organization and leadership, can accomplish the proposed project, aligns with the Mission, Vision and Goals of the Taos County Lodger’s Tax Grant Program, and can comply with all applicable conditions is eligible to apply.
For the Fiscal Year 2026 (July 1, 2025 – June 30, 2026), there will be two submission deadlines as follows:
Deadline 1: Applications will be accepted between March 3 and due by March 31, 2025
Deadline 2: Applications we be accepted between August 15 and due by September 15, 2025
Only one application per entity will be awarded per year. All funds are only available to be used between the date of your purchase order and May 15, 2026. The fall application deadline is designed for new projects, or those who have Spring and Summer 2026 projects and who weren't funded by the earlier deadline. Funding provided in FY26 (expenses made prior to May 15), can be used for projects taking place beyond the end of the fiscal year (June 30, 2026). Please indicate in your application the dates or timing of your project, and how funds will be applied.
For example: An entity submits an application by September 15, 2025. Their project is in October 2026, but they need time to build a marketing strategy and make payments in advance, and plan to submit all reimbursement requests by May 2026. This is permissible.
Applications for the Fiscal Year 2026 (July 1, 2025 - June 30, 2026) will be accepted in March and September of 2025.
When is funding available?
Please see the section below related to "How are Funding Requests Reviewed, Scored, and Awarded."
Who is NOT eligible to apply?
Individuals and sole proprietors are not eligible to apply for funding.
Is Lodger’s Tax funding provided up front or as a reimbursement?
Lodger’s Tax funding is made available on a reimbursement basis only. Awarded entities must adhere to the guidelines when submitting reimbursement requests. All reimbursement requests must be made no later than May 15 of any given fiscal year. No extensions are provided. Please see the full guidelines for details.
What expenses are eligible for Lodger’s Tax?
Activities taking place outside of Taos County are ineligible for Lodger’s Tax.
Funds shall not be used for postage, supplies, (ink, envelopes, etc.), website development (this is considered an operational expense), tours, event speakers, entertainers, rental of buildings, food and beverage, gift cards or cash prizes, event production, annual dues for products or subscriptions, regular staff wages, or other operational expenses etc.
Funds, material property or services rendered directly or indirectly from the proceeds of Lodger’s Tax, shall not be used for any political activity or to further the election or defeat or any candidate for office.
Any loss arising from uncollectible accounts, other claims or related costs.
Contribution to a contingency reserve, or similar provision for unforeseen events.
Costs of attending meetings, which are not open for attendance on a non- discriminatory basis.
Please see the full guidelines for more details. Contact the Taos County Economic Development Department for specific questions about eligible expenses.
How do I know how much to request on my application?
As part of the goals of the TCLT Grant Program, the Lodger’s Tax Advisory Board encourages applicants to think creatively about their promotional strategies. Ask for what you need for your promotions to be successful, and also ask yourself how you can expand your outreach and/or audiences. This can be for both inside and outside of Taos County promotions. The Advisory Board will look for a balance in your approach and its relativity to the proposed activities.
No grants larger than $59,999 will be awarded, though historically the largest TCLT grant has been in the $25,000-$30,000 range. On average our awards are between $6,000-$15,000. There is no hard rule to this (aside from the cap of $59,999). We ask that you be thoughtful in your request and make the case for what you need.
How are funding requests reviewed, scored, and awarded?
After requests are received by the deadline, Taos County staff will first screen for eligibility. The list of requests will also be screened by the County Manager. The TCLT Advisory Board will then hold a review session to score all requests. This session will be open to the public. Please see the full guidelines for the scoring rubric and how points are awarded. Once the scoring is complete, the Advisory Board will finalize its list of recommendations. These recommendations will be presented to the Taos County Board of Commissioners for final approval, denial, or adjustment.
Following the Commission decision, Taos County Staff will work with each grantee and Taos County Purchasing Staff to create a Purchase Order (PO).
In 2024, purchase orders for the Spring funding round will not be available until mid-July. Purchase orders for the Fall funding round will be available by the end of December. Only eligible expenses made after the date of the PO may be reimbursed. This means, that if you need to make expenditures before mid-July or by the end of December (or the date of the PO), they will not be eligible for reimbursement. Please plan accordingly.
How do I get reimbursed for eligible expenses?
Grantees are required to submit an invoice, receipt that matches the invoice amount, and proof of payment from each expense for which they would like to be reimbursed. Acceptable proof of payment can be in the form of a photocopy of the front AND back of a cleared check, a credit card receipt, or OFFICIAL bank statement showing the debit. Screenshot lists of transactions will not be accepted.
Reimbursement requests will be accepted on a quarterly basis during the fiscal year according to the following request periods:
July 1 - September 15
September 16 - November 15
November 16 - February 15
February 16 - May 15
Grantees may submit requests by each of these deadlines for spending made anytime during the grant period, though requests received during each period will not be reviewed and submitted for disbursement until after each deadline.
For example, a grantee submits a packet of expense documents as a reimbursement request on September 27. That request will not be processed and paid until after the November 15 “period”.
- All reimbursement requests must be made to the Taos County Economic Development Department no later than May 15 of each fiscal year. Requests made after May 15 will not be processed or paid, and no extensions will be provided.
Is there a required final report?
Yes. Taos County asks grantees to provide an Actual vs Budget statement based on the original budget projection that was submitted with the application (what did you actually spend vs what you thought you would spend). We also ask for attendance figures, number of overnight stays (if possible), and 2-4 samples of the promotions you purchased. Grant reports must be completed and submitted by May 15 of the fiscal year in which the grant was awarded. Please see the full grant guidelines for details.
Do I need to give Taos County credit for a grant I received?
Yes. Taos County requires that you place either our logo (provided to awardees) or the language, “Funded in Part by Taos County Lodger’s Tax” on all promotions related to the funded activity.
If you need to register your business in Taos County prior to applying for Lodger's Tax, please contact our Clerk's Office.
If you need a Temporary Permit for an event that will take place in the unincorporated areas of Taos County, please download and complete one, and return it to the Planning Department.
