Short Term Rentals

UPDATE: On Tuesday, December 10, 2019, the Town Of Taos Council adopted Ordinance 19-10 an Emergency Interim Development Ordinance deferring issuance of permits for short-term rentals pending development of a comprehensive regulatory ordinance.

Current Requirements for Operating a Short Term Rental

  • COVID-SAFE PRACTICES: 

    These practices are required by the State of New Mexico in order to operate a short term rental.
    Please refer to page 21 - Hotels, Resorts and Lodging:
    https://indd.adobe.com/view/f8c729a4-3094-4157-af47-b13eddea33f2

    The Town is also requiring that Short Term Rental owners/managers leave a 48-hour waiting period between reservations for deep cleaning and sanitizing.

  • Short Term Rental operators in the Town of Taos must obtain a valid Short Term Rental License. This license must be renewed annually.
  • Taos Zoning Code. According to Short Term Rental Overlay Zone of the Taos Zoning Code, short-term rental applications may be submitted for any zone within the Town of Taos except the ARO Agricultural Zone and M-1 Light Manufacturing Zone. You should consult the zoning code for further regulations that may apply to your listing such as maximum numbers of occupants, on-site parking, noise restrictions, method of addressing complaints, and storage of trash.
  • Safety Issues. All short-term rentals must provide a rental packet containing contact information for the host and a local responsible party, safety information, as well as relevant Town rules and restrictions. Each listing must have an operable smoke detector, carbon monoxide detector, fire extinguisher, or other applicable safety features as determined by the Fire Marshall.
  • TAXES. Taos imposes a 5.0% Lodger’s Tax on reservations of fewer than 30 nights. It also charges a Gross Receipt Tax on businesses operating in Taos. Hosts will be required to pay the Lodger’s Tax, Gross Receipt Tax, and all other taxes associated with providing short-term rentals. It is up to the individual host to collect the necessary taxes.
  • Click here to Renew Your Short Term Rental License Online.

Town Code Reference
Title 8 Health and Safety: Specifically Chapter 8.24 Noise Control and Chapter 8.28 Nuisances Generally
Title 5 Business Licenses and Regulations: Specifically Chapter 5.04 Business Registration
Title 16 Land Use Development: Specifically Chapter 16.16.195 Short Term Rental Overlay Zone