Hotels & Lodging in Otero County, NM (2026)
1 rule for unincorporated Otero County, New Mexico.
Verified from official government sources
Note: These county rules apply to unincorporated areas of Otero County. If you live within an incorporated city, that city's own rules apply: see the city list below.
Transient Occupancy Tax
Hotels, motels, cabins and other commercial lodging in unincorporated Otero County pay a 5% occupancy tax on top of gross receipts tax. Otero County Code § 205-66 imposes the tax on the first 30 days of any stay and on temporary lodging beyond 30 days, with narrow exemptions for stays under $2 a day or 30-day-plus residents.
Otero County 5% Lodging Occupancy Tax
Some RestrictionsOtero County Code §§ 205-66, 205-68
There is hereby imposed an occupancy tax of 5% of gross taxable rent for the first 30 days of lodging within the County lying outside the incorporated limits of any municipality of Otero County, paid to vendors. Any temporary lodging in excess of 30 days is hereby imposed an occupancy tax of 5% of gross taxable rent for lodging within the County lying outside the incorporated limits of any muni...
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