Ruidoso

Short-term rentals in Albuquerque are regulated under Part 13-1-4 of the City Code, requiring an annual permit ($50) and business registration. Hosts must comply with a 10-person occupancy cap, 24/7 local response requirements, and an 8% combined Lodgers' and Hospitality tax.

The Village of Angel Fire requires all short-term rental operators to obtain an annual STR permit and pay a 5% Lodgers' Tax. Regulations are governed by Ordinance 2022-04, which mandates occupancy limits and monthly tax reporting regardless of platform remittance.

The Town of Taos requires all short-term rental operators to obtain both a business license and a specific STR permit, with fees varying based on whether the owner resides on-site. The town imposes a 7% Lodgers' Tax and limits owners to holding only one STR permit at a time.

Short-term rentals in the Town of Red River are regulated through a mandatory Business License and a 5% Lodgers Tax. All hosts must register with both the State of New Mexico for Gross Receipts Tax and the Town for local lodging taxes, with monthly reporting required regardless of occupancy.