Taos

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.

To host an Airbnb in the Town of Taos, you must first secure a town business license and then apply for a Short-Term Rental (STR) permit through the Planning Department. If you live at the property, you'll pay a lower annual fee of $400, while non-resident owners pay $1,000. You are only allowed to operate one STR property within town limits. You must also collect 7% Lodgers' Tax from guests, which many platforms handle for you, but you must still file monthly or quarterly reports with the town even if no tax is due directly from you.