Santa Fe, NM Hotels & Lodging: Transient Occupancy Tax (2026)

3 as a hotel, motel or other lodging premises that is not the vendee's household or primary residence, language that reaches short-term rentals as well as traditional hotels. 4 sets the combined rate at 7% of gross taxable rent: a 5% occupancy tax plus a 2% convention center fee. 9. Reports and payment are due by the 25th of each month for the prior month's receipts, though a vendor averaging under $1,000 a month in taxable rent, with no more than two late payments in the last eight periods, may apply to report quarterly instead.

8 exempts guests who have been permanent residents of the premises for at least 30 consecutive days, or who have a written agreement for at least 30 consecutive days of lodging, along with government, religious, charitable and medical lodging and rent under $2 a day. 17, at least half the tax's first three percentage points, and at least a quarter of the rest, funds tourism advertising and promotion, the fourth point funds nonprofit arts, the fifth point funds the convention center, and revenue collected on a stay's 31st day and beyond is dedicated to the affordable housing trust fund.