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.
Albuquerque imposes a 5% Lodgers Tax under the New Mexico Lodgers Tax Act (NM §3-38-13) plus a 1% Hospitality Fee on every room rental of less than 30 days. Operators must register with the city, collect the taxes from guests, and remit monthly. Lodgers Tax revenue is earmarked for tourism promotion and supporting facilities like the convention center. Combined with the New Mexico Gross Receipts Tax that applies in Albuquerque, the typical lodging tax total reaches about 14% of each night's rent. Short-term rental hosts and online platforms are subject to the same collection requirements as hotels.
Failing to register, under-reporting nightly receipts, or pocketing collected taxes can lead to back-tax assessments, interest, civil penalties, and personal liability for responsible operators.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Albuquerque, NM
Under Noise Control Ordinance section 9-9-11, each act in violation is a public nuisance and a separate civil violation, carrying a $250 fine for the first o...
Albuquerque, NM
Noise Control Ordinance section 9-9-7(B) bars operating power mowers, leaf blowers, rototillers, power saws, and similar outdoor power equipment within 500 f...
Albuquerque, NM
Under ROA 1994 Sec. 8-5-1-4(b), Albuquerque may establish residential on-street permit parking zones where a study shows a significant portion of available p...
Albuquerque, NM
In residential zones the Albuquerque IDO (Sec. 14-16-5-5(F)) limits how much of a front or street-side yard may be paved for parking - capped by lot size und...
Albuquerque, NM
Albuquerque Code Section 8-5-2-3 declares a vehicle abandoned if it sits unattended on a public street for 36 hours, on private property without owner consen...
Albuquerque, NM
On Albuquerque corner lots, the portion of a rear-yard wall abutting the front yard of a residential lot is held to the 3-foot front-yard limit within 10 fee...
See how Albuquerque's transient occupancy tax rules stack up against other locations.
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