When deciding whether to become an Airbnb host, it's important for you to understand the laws in your city. As a platform and marketplace we do not provide legal advice, but we want to provide some useful links that may help you better understand laws and regulations in the Town of Taos. This list is not exhaustive, but it should give you a good start in understanding your local laws. If you have questions, contact the Planning, Community and Economic Development Department or other city agencies directly, or consult a local lawyer or tax professional.
Short Term Rental Licensing
Permitting and Fees
Short-term rental operators in the Town of Taos must obtain a valid short-term rental (STR) permit. The town requires hosts to register and pay an annual fee; this permit must be renewed annually at the cost of $300. If the listing is not the Primary Residence of the owner, an additional $100 Affordable Housing Fund fee shall also be applied to the STR Permit.
- The $300-$400 fee includes the following: STR Permit, Business License, Fire & Safety Inspection.
- Primary Residency Requirement. You will be asked to show documentation verifying your listing as your primary residence. Some examples of acceptable documentation are: driver's license, tax documents, utility bills, voter's registration, and state issued ID card.
- To access the permit, please visit the Short-Term Rental page or download the STR Permit application.
Land Use Development Code Title 16
STR Permits will not be issued for properties within the ARO (Agricultural, Recreation, Open space, Flood) or M-1 (Light Manufacturing) zoning districts.
Building and Housing Standards
The Town of Taos has rules and regulations specifying minimum construction, design, and maintenance standards for buildings, including regulations on habitability, health, and safety. Certain regulations applicable to residential and non-residential uses may be relevant to your listing, including the 2015 International Fire Code, the 2015 International Building Code, and/or the 2015 International Residential Code. To schedule a fire inspection, please call (575) 758-3386.
The business license is included in the STR Permit Application. There is no need to fill out a separate Business License Application. A valid HARD COPY of a New Mexico CRS (Combined Reporting System) number is required to be submitted with the STR Permit. A CRS number is used to report and pay tax collected on gross receipts from business conducted in New Mexico. A CRS number can be obtained from the Town of Taos Utility Billing window at Town Hall, 400 Camino de la Placita, Taos, NM 87571, or by going to the New Mexico Taxation and Revenue website and selecting the link that says Businesses > Register your business > Apply for a CRS Number. The GRT Tax rate in the Town of Taos is 8.5% of all sales of goods or services.
The Town of Taos imposes a 5% lodgers tax on any short-term rentals. A "short-term rental" is defined as a period of less than 30 days. Airbnb collects and remits the tax in Taos. Find out more about occupancy tax collection and remittance by Airbnb. If you rent on other platforms in addition to Airbnb, you are responsible for collecting and reporting the taxes and fees from any rental arrangement made on those other platforms or through any other means.
It's also important to understand and abide by other contracts or rules that bind you, such as leases, condo board or co-op rules, HOA rules, or rules established by tenant organizations. Please read your lease agreement and check with your landlord if applicable. If you do not own the property, written consent must be obtained from the property owner in order to receive a short-term rental license.
Last updated August 2018