Sandoval County, NM Hotels & Lodging: Transient Occupancy Tax (2026)

Sandoval County's Lodger's Tax Ordinance (County Code Ch. 36, Art. V) imposes a five percent occupancy tax on gross taxable rent for lodging anywhere in the county outside the limits of Bernalillo, Rio Rancho and the county's other incorporated municipalities. The tax reaches every 'taxable premises' the code lists: hotel, motel, apartment hotel, lodge, guest house, guest ranch, mobile home, RV park, tourist camp and similar lodging (§ 36-96). Before renting a room, a vendor must apply to the county clerk for a license describing the property, its room count and rate schedule; the clerk has ten days to approve or deny, and a denied applicant can appeal in writing to the county commission within 15 days, with further appeal to district court within 30 days of that decision (§ 36-99).

The tax is exempt for guests who have been permanent residents for 30 or more consecutive days, for rent under $2 a day, and for religious, charitable, government, medical or long-term-care lodging (§ 36-100). Vendors collect the tax from guests as trustees for the county, charge it separately from rent, and submit it monthly with the county lodger's tax report alongside the state CRS gross receipts form (§ 36-101), keeping records at the courthouse open to inspection for three years (§ 36-102).