Short-Term Rental Property Registration & Lodgers Tax Guidelines

Effective January 1, 2020, the City of Las Cruces amended the existing City Ordinance #2906 Lodgers Tax Article III, Sec. 16-61 to 16-95 to include short-term rental properties.

The 5% Lodgers Tax is imposed on all lodging establishments within the boundaries of the City of Las Cruces. The primary purpose of the tax is to advertise, publicize, and promote the city as a tourism and travel destination.

LODGERS TAX GUIDELINES

The owner of short - term rental property is responsible to ensure timely lodgers tax payments.

What is Lodgers Tax?

Lodgers tax is a 5% tax paid on gross taxable rent by individuals staying at lodging establishments including short-term rentals; and remitted to the City of Las Cruces by the owner or manager of the property. 

Where do I pay Lodgers Tax?

 The City of Las Cruces works with Host Compliance to identify and monitor short-term rental listings. Payments may be made in person at the City of Las Cruces, Cashiers Office, 700 N. Main Street, Las Cruces, NM 88001 or via mail at the City of Las Cruces Attention Cashiers Office, PO Box 20000 Las Cruces, NM 88004. Tax payments are due by the 25th of each month for the previous month. 

What happens if I don't pay lodgers tax on time?

Late payments are subject to a late fee of 10% or $100, whichever is greater, and a 1% interest penalty on any unpaid monthly balance. The City of Las Cruces has the authority to audit short-term rental properties for compliance.

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SHORT-TERM RENTAL REGISTRATION

Anyone operating a short-term rental is required to register the property with the City of Las Cruces; and collect and remit lodgers tax. If utilizing hosting sites such as Airbnb, Vrbo and similar reservation booking services you should contact the service provider directly to clarify tax collection processes as not all sites collect and/or report the required taxes.  

What is the cost to register a short-term rental property?

The initial registration fee is $50 per property.

How do I register my short-term rental properties?

Complete the attached Short-Term Rental Property Registration form and bring it along with payment to the Cashiers office located at 700 N. Main Street, Las Cruces, NM 88001. For more information, email shorttermrental@lascruces.gov or call 575-541-2157 for questions regarding tax payments or 575-541-2444 for questions regarding Lodgers Tax. Online short-term rental registration services will be available soon. 

Are short-term rental properties subject to City Codes?

Short-term rental properties must adhere to all applicable City Codes, including but not limited to: parking, noise, housing, and building requirements. City of Las Cruces Code Enforcement Officers and Fire Marshal shall have the authority to access and inspect for compliance upon a 24-hour notice.