Bahía de Banderas, Nayarit, August 27, 2026 – A proposal to add an environmental sanitation charge currently valued at 46.92 pesos per night of paid lodging cleared its first procedural step when the Cabildo voted 8–7 on Tuesday to send it to committee for review.
The vote did not establish the fee. It authorized municipal commissions to study the initiative presented by Morena council member Maribel Rodríguez Orozco, including its legal basis, projected revenue and collection structure. Interim mayor José Israel Santillán Castañeda joined the narrow majority that advanced the referral.
The proposed charge is 0.40 UMA per night of lodging. INEGI set the daily UMA at 117.31 pesos in 2026, placing the current calculation at 46.924 pesos, normally rounded to 46.92. Because the amount is tied to UMA, its peso value would change whenever the national unit is updated.
Separate local reporting says the measure is being developed as part of Bahía de Banderas’ 2027 income law. That places it outside the charges currently authorized in 2026 and means a second Cabildo decision and approval by the Nayarit Congress would be required before collection could begin.
Guests in Nayarit already pay a 5% state lodging tax. State law calculates that tax from the value of lodging and requires accommodation providers or digital platforms handling the payment to collect and remit it. The proposed municipal right would be added to that percentage-based tax. The two charges would use different formulas, with the existing tax rising alongside the room price and the proposed fee remaining fixed at 0.40 UMA each night.
The initiative estimates annual collections between 157 million and 263 million pesos. That range equals roughly 6.8% to 11.3% of the municipality’s entire 2026 revenue estimate of 2.326 billion pesos, based on figures in the current Bahía de Banderas income law. It would also equal about one-quarter to two-fifths of all revenue currently budgeted under municipal rights.
The proposal would direct proceeds into beach cleaning and maintenance, waste collection, drainage work, sanitation equipment, Civil Protection services and environmental monitoring. Administration of the money became a point of debate during the session. Council members raised the possibility of a trust rather than direct management by the municipal treasury, noting that FIBBA and private companies already carry out some maintenance in the tourism zone.
Puerto Vallarta already has a similar nightly charge on the Jalisco side of the bay. Its 2026 income law sets an environmental sanitation right at 0.50 UMA per night of occupancy, equal to 58.66 pesos using the current UMA. The law assigns collection to lodging providers and expressly includes hotels, hostels, vacation rentals and bookings made through digital platforms. Bahía de Banderas is proposing an amount 20% below the Puerto Vallarta rate.
The legal review carries added weight after Mexico’s Supreme Court invalidated Puerto Vallarta’s separate 2025 foreign visitor fee. The court found that the law did not define with enough precision which municipal service or use of public property triggered that payment, violating legal certainty and legality. The Bahía de Banderas initiative is tied to nights of lodging, while the municipal legal department must still evaluate its constitutional basis through the committee process.
The referral went to the Tourism, Development and International Organizations Commission as coordinator, joined by the Hacienda Pública, environmental and constitutional affairs commissions. A favorable committee ruling would return to the full Cabildo. If approved there, the charge would be incorporated into the municipality’s 2027 income proposal and sent to the Nayarit Congress. The 46.92-peso fee does not currently apply to reservations or lodging bills in Bahía de Banderas.
