Doña Ana County, NM Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Governing law
- County Code Ch. 305, Art. XB Sec. 305-48.6 to .24
- Tax rate
- 5% of gross taxable rent
- Applies to
- Unincorporated County lodging only
- Vendor license required
- Yes, via County Clerk
- Monthly report due
- 25th of each month
- Criminal penalty
- Up to $500 fine, 90 days jail
- Long-stay exemption
- 30+ consecutive days
Summary
Doña Ana County imposes a 5% occupancy (lodgers') tax on gross taxable rent for hotels, motels and other short-term lodging in the unincorporated County, and every vendor, including short-term rental hosts, must hold a County vendor's license before renting rooms.
There is hereby imposed an occupancy tax on revenues received from lodging within that part of Dona Ana County outside the incorporated limits of any municipality of Dona Ana County as set forth in Section 3-38-15 NMSA 1978. The tax shall be 5% of gross taxable rent for lodging paid to vendors. Not less than 1/2 of the proceeds from the tax shall be used for advertising, publicizing, and promoting tourist-related facilities, attractions, and events as set forth in Section 3-38-15(D)(3) NMSA 1978.
Full Breakdown
Article XB of Chapter 305, adopted April 8, 2025 by Ordinance No. 8(A) on lodging within the part of the County outside any incorporated municipality, citing NMSA Section 3-38-15. 9. 10 exempts long-term stays of 30 or more consecutive days, rent under $2 a day, government lodging, and religious, charitable, educational, medical or nursing-home accommodations. 11, describing the facility, room count and rates; the Clerk must act within 10 days, and a denial can be appealed to the County Commission within 15 days. 12(A)), charge it separately from rent, and must file a report and remit proceeds by the 25th of each month even if no tax is due, on either a cash or accrual basis consistent with Gross Receipts Tax reporting under NMSA Sections 7-9-1 through 7-9-91. 13).
Violations & Fines
Failing to file a report, pay the tax, or properly account for lodging and tax proceeds, or violating the confidentiality provisions of Section 305-48.20, is a misdemeanor under Section 305-48.21: on conviction a vendor faces a fine of up to $500, up to 90 days' imprisonment, or both. Section 305-48.15 additionally authorizes civil penalties and computation of delinquent tax for failure to file or pay, and the occupancy tax is made a lien against the taxable premises. Enforcement procedures are set out at Section 305-48.16.
Frequently Asked Questions
What is Doña Ana County's lodgers' tax rate?
Does the lodgers' tax apply to short-term rentals as well as hotels?
Is there an exemption for long-term guests?
Sources & Official References
Other rules in Doña Ana County
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