Hotels & Lodging in Sandoval County, NM (2026)
1 rule for unincorporated Sandoval County, New Mexico.
Verified from official government sources
Note: These county rules apply to unincorporated areas of Sandoval County. If you live within an incorporated city, that city's own rules apply: see the city list below.
Transient Occupancy Tax
Sandoval County imposes a 5% occupancy tax on gross taxable rent charged at hotels, motels, guest houses, RV parks and other lodging in the unincorporated county. Vendors must hold a county clerk license before renting rooms, collect the tax as trustees, and file monthly returns; stays of 30 or more consecutive days or rent under $2 a day are exempt.
Sandoval County's 5% Lodger's Occupancy Tax
Some RestrictionsSandoval County Code § 36-98
The board of county commissioners, pursuant to NMSA 1978, § 3-38-14 et seq., hereby imposes an occupancy tax on vendors for gross taxable rent on lodging within the county and outside of the municipal limits of all county municipalities. The amount of the tax imposed under this article is five percent of gross taxable rent.
All Sandoval County ordinances
See every category we cover for Sandoval County: parking, noise, fences, fires, animals, pools, and more.
Sandoval County Ordinance Hub →