Las Cruces, NM Short-Term Rentals: Taxes & Fees (2026)

Sec. 00 per year, paid to the Community Development Department. 00 annual renewal. Sec. 16-508(k) then layers on tax compliance: the short-term rental operator is expected to pay all applicable local, state, and federal taxes, including, but not limited to, lodger's tax, gross receipts tax, and income tax. To confirm that compliance, the ordinance requires the owner to provide the Community Development Department with the New Mexico State Tax ID number tied to the rental business at the time of registration. New Mexico's lodger's tax and gross receipts tax are collected through the state Taxation and Revenue Department, so a Las Cruces short-term rental operator is managing three layers of financial obligation at once: the annual city registration fee, the Visit Las Cruces marketing fee, and ongoing state tax remittance under the operator's own Tax ID.

Because supplying the Tax ID is a condition of registration under Sec. 16-508(k), an operator who cannot produce one can be refused a certificate, which in turn blocks the property from being legally advertised or rented under Sec. 16-508(a). All of these figures took effect with the rest of the Short-Term Rental Ordinance, Ordinance No. 3103, on January 1, 2026.