Hotels & Lodging in Las Cruces, NM (2026)
1 verified hotels & lodging rules for Las Cruces, New Mexico, sourced directly from the municipal code and official government pages.
Verified from official government sources
Transient Occupancy Tax
Las Cruces charges a 5 percent lodgers' tax on gross taxable rent for hotel, motel and short-term lodging stays. Every vendor renting rooms must hold a city lodgers' tax license from the city manager, collect the tax as a trustee for the city, and remit it monthly by the 25th. Guests staying 30-plus days are exempt.
Las Cruces Lodgers' Tax on Hotel Stays
Some RestrictionsLas Cruces, NM, Code of Ordinances §§ 16-64, 16-66(a), 16-70 (Lodgers' Tax)
There is imposed an occupancy tax of revenues of five percent of gross taxable rent for lodging paid to vendors. ... No vendor shall engage in the business of providing lodging in the city who has not first obtained a license as provided in this section. ... Any person who violates this article by failure to pay the tax, to remit the proceeds thereof to the city, or to account properly for any ...
Looking for Doña Ana County county-wide rules?
County ordinances apply to unincorporated areas and may supplement Las Cruces city rules.
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