Every short-term rental in Albuquerque must obtain an annual permit from the Planning Department under ROA 1994 Chapter 13-20 and collect Lodgers' Tax plus Hospitality Fee.
All Albuquerque short-term rentals (under 30 days) must register annually with the city Planning Department and obtain a permit under ROA Chapter 13-20. Applicants submit proof of ownership or written owner authorization, a floor plan showing bedroom count, liability insurance proof of at least $500,000, a designated 24-hour local contact, and an inspection attestation for smoke and carbon monoxide detectors. The permit fee is $90 annually. Hosts must also register with the city Treasury Division to collect the 5% Lodgers' Tax and 1% Hospitality Fee, plus state gross receipts tax. Non-owner-occupied rentals are capped at one permit per owner under current rules. Display of the permit number in all listings is required.
Operating without a permit carries a $500 first-offense fine and $1,000 per subsequent day of unpermitted operation. Platforms like Airbnb and VRBO remove non-compliant listings when notified by the city.
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