Hotels & Lodging in Albuquerque, NM (2026)
2 verified hotels & lodging rules for Albuquerque, New Mexico, sourced directly from the municipal code and official government pages.
Verified from official government sources
Transient Occupancy Tax
Hotels, motels, and short-term rentals in Albuquerque collect a 5% Lodgers Tax, a 1% Hospitality Fee, and state Gross Receipts Tax, producing a combined lodging tax burden of roughly 14% on each night's rent.
Lodgers Tax and Hospitality Fee
Some RestrictionsHotel Living Wage
Albuquerque applies its local minimum wage and city contractor living wage rules to hotels and hospitality vendors that hold city contracts or subsidies, with the citywide minimum set at $12.97 in 2026 and indexed annually.
City Contractor Living Wage Requirement
Some RestrictionsLooking for Bernalillo County county-wide rules?
County ordinances apply to unincorporated areas and may supplement Albuquerque city rules.
Hotels & Lodging in Bernalillo County →