Albuquerque STR operators pay 5% Lodgers' Tax, 1% Hospitality Fee, and approximately 7.9% combined Gross Receipts Tax on all room revenue for stays of 29 nights or less. Monthly reporting required by the 25th.
The City of Albuquerque collects a 5% Lodgers' Tax and a 1% Hospitality Fee on all room revenue from short-term rentals of 29 nights or less, including cleaning fees. The combined state and local Gross Receipts Tax is approximately 7.9375% in Albuquerque. Even when taxes are remitted through platforms like Airbnb or VRBO, operators must still file monthly reports by the 25th for the previous month. A New Mexico CRS tax ID from the Taxation & Revenue Department is required.
Non-remittance: penalty + interest. NM TRD audit. Tax evasion: misdemeanor charges.
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
Albuquerque has no city ordinance restricting lawn ornaments on residential property. IDO landscaping requirements focus on water conservation (xeriscape) an...
Albuquerque, NM
Albuquerque has no city ordinance regulating residential inflatable holiday displays. IDO Section 14-16-5-9 noise standards could theoretically apply to over...
Albuquerque, NM
Albuquerque has no municipal ordinance regulating residential holiday lights. Display timing, brightness, and animation are governed by HOA/condo covenants a...
Albuquerque, NM
Albuquerque requires building permits for outdoor kitchens with gas lines, electrical wiring, plumbing, or structural roofs. Trade permits route through the ...
Albuquerque, NM
Albuquerque has no specific smoker ordinance, but New Mexico Air Quality Bureau under 20.11.21 NMAC restricts visible emissions and open burning. Albuquerque...
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