Doña Ana County, NM Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- CDD permit fee
- $50 one-time
- Fee is in addition to
- Chapter 179 fees
- Required at registration
- NM State Tax ID number
- Tax types named
- Gross receipts tax, income tax
Summary
The CDD short-term rental permit costs a one-time $50 fee on top of any Chapter 179 fee owed, and owners must pay all applicable local, state and federal taxes, including gross receipts tax, and give the County their New Mexico State Tax ID when they register.
§ 280-5. Fees. In addition to any other fees required under Chapter 179, the fee to obtain a short-term rental permit from CDD shall be a one-time fee of $50. ... The property owner is expected to pay all applicable local, state, and federal taxes, including but not limited to gross receipts tax and income tax. Upon obtaining a business registration certificate and permit from CDD, the owner must provide the New Mexico State Tax ID number associated with the short-term rental business.
Full Breakdown
Section 280-5 sets the permit price directly: in addition to any other fees required under Chapter 179, the fee to obtain a short-term rental permit from CDD is a one-time fee of $50. That is a flat charge tied to the CDD permit itself, separate from the business registration handled by the County Clerk under Chapter 154. On the tax side, § 280-4(N) makes clear the permit does not substitute for tax compliance: the property owner is expected to pay all applicable local, state and federal taxes, including but not limited to gross receipts tax and income tax, and upon obtaining the business registration certificate and CDD permit the owner must provide the New Mexico State Tax ID number associated with the short-term rental business.
That tax ID requirement gives the County a direct link between a registered rental and the state's gross receipts tax system, which is New Mexico's substitute for a traditional sales or lodging tax and applies to short-term rental income statewide regardless of county-level permitting.
Violations & Fines
Operating without paying the required permit fee or without providing the State Tax ID is enforced under § 280-7's Chapter 280 penalty schedule, alongside every other requirement in the chapter: CDD, Codes Enforcement Officers and the Sheriff's Department can cite the owner, drawing a $50 to $300 fine on a first conviction and a mandatory $300 fine on a second or later conviction, with a third conviction triggering permit revocation. Failure to pay state or federal taxes is enforced separately by the New Mexico Taxation and Revenue Department and the IRS, outside Chapter 280's own penalty structure.
Frequently Asked Questions
How much is the Doña Ana County short-term rental permit fee?
Do short-term rental owners have to pay gross receipts tax?
Does the County require a state tax ID to register a short-term rental?
Sources & Official References
Other rules in Doña Ana County
How Doña Ana County compares: Cities with the Highest Short-Term Rental Taxes·Compare Doña Ana County to another location·View the New Mexico short-term rentals overview
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