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Local Taxes & Fees in Las Cruces, NM (2026)

1 verified local taxes & fees rules for Las Cruces, New Mexico, sourced directly from the municipal code and official government pages.

Verified from official government sources

Business Tax Classification

Las Cruces splits every business into two tax classes: a general $35-a-year registration for any permanent location, or a specific license for the trades listed in Sec. 16-170, from pawnbrokers to food trucks, each carrying its own annual fee. City Code Sec. 16-96 defines which category applies and Sec. 16-170 sets the fee schedule.

Las Cruces Business License and Tax Classification

Some Restrictions

Las Cruces, NM, Code of Ordinances § 16-96 (Definitions)

Business license means the authorization to conduct specific types of businesses as listed and described in division 3 (Businesses to be Licensed) of this article. Business registration means the authorization to conduct a business from a permanent physical location, as described in division 2 (Business Registration) of this article.

Looking for Doña Ana County county-wide rules?

County ordinances apply to unincorporated areas and may supplement Las Cruces city rules.

Local Taxes & Fees in Doña Ana County