Overview: Are short-term rentals allowed?

• Yes. Short-term rentals (STRs) are allowed in Las Vegas, New Mexico, subject to local rules. The city of Las Vegas does not publish a separate STR ordinance; operations within city limits must follow San Miguel County’s STR/Lodgers’ Tax Ordinance and standard city business licensing requirements. In the unincorporated areas of San Miguel County (outside Las Vegas city limits), the same county ordinance applies.

How to start a short-term rental business in this market

1. Register for a New Mexico CRS Tax ID (state gross receipts/commercial reporting)

• Apply with the New Mexico Taxation & Revenue Department:
  • In person: 1200 South Francis Drive, Santa Fe, NM 87505
  • Phone: 1-866-285-2966
  • Online: www.tax.newmexico.gov
• Obtain your CRS Tax ID before applying for local permits.

2. Prepare a complete application package (San Miguel County requires all items)

• County Short-Term Rental Permit application (pages 2–5 of the county packet; complete in order from top to bottom).
• Warranty deed to the property and proof of short-term rental insurance coverage (minimum $250,000).
• Site plan showing all structures and the square footage of the proposed STR unit(s).
• Photos of the property entrance, driveway, and the exterior/interior of the proposed unit(s).
• NM Environment Department liquid waste permit(s) for septic (copy). Acquire at 2528 Ridgerunner Road, Las Vegas, NM; phone 505-454-2801.
• Lodging Vendor’s License Application (includes fields for parcel/account numbers and STR details).
• San Miguel County Business License Application (fee $36.00).
• Good Neighbor Agreement (provided annually by the Planning & Zoning Division).

3. Submit and pay

• Submit to: San Miguel County Planning & Zoning Division, 500 West National Ave., Suite 203, Las Vegas, NM 87701; 505-454-1074; pandz@co.sanmiguel.nm.us
• Fees: $150.00 per STR unit for first year; $100.00 per unit for renewals; Business License Application fee $36.00. Payment by check/money order or in person; phone arrangements available.
• Review timeline: 7–14 business days; a 30-day review period applies for the Lodging Vendor’s License application.

4. Receive permits and begin operations

• County issues a signed business license and Lodgers’ Tax Permit(s).
• Start collecting and remitting lodgers’ tax by the 25th of the month for the previous month of operation using the Lodgers’ Tax Reporting Form; monthly submission required.

5. City-level requirements (Las Vegas, NM)

• Complete the City of Las Vegas Business License (home occupation use is the typical pathway for STRs).
• If applicable, obtain the City’s Short-Term Rental Permit (a permit form is published on the city’s website).
• For any historic district properties, follow the city’s Design Review Board, Historic Preservation Brochure, and Design Guidelines processes; the Las Vegas Cultural Historic Districts Ordinance may apply.
• Address any Fire Code or floodplain compliance requirements (see city planning documents; the county ordinance notes STRs are considered non-residential for fire code purposes).

Required documents, permits, licenses, and guidelines

• State:
  • New Mexico CRS Tax ID (state gross receipts/commercial reporting).
• County (San Miguel):
  • Short-Term Rental Permit (per unit), issued by Planning & Zoning.
  • Lodging Vendor’s License (county-level).
  • San Miguel County Business License (fee $36.00).
  • NM Environment Department liquid waste/septic permit(s).
  • Proof of STR insurance (minimum $250,000).
  • Good Neighbor Agreement (displayed in each unit).
  • Site plan; floor plan; property photos.
• City (Las Vegas, NM):
  • City Business License (home occupation application typical for STRs).
  • City Short-Term Rental Permit (if required by city for specific properties).
  • Historic district compliance where applicable (Design Review Board; historic design guidelines).
  • Fire Code compliance; potential floodplain development requirements depending on property location.

Specific regulations (occupancy, conduct, marketing, enforcement)

• Occupancy:

  • Maximum overnight occupancy: two adults per bedroom, plus two additional adults per unit (excluding studios/efficiencies). Example: two bedrooms = six adults; three bedrooms = eight adults. Adults are defined as anyone over 15 years of age.
  • Gatherings: may not exceed the lesser of two times the maximum overnight occupancy or 20 persons; gatherings must conclude by 10:00 p.m. local time.
  • Quiet hours: noise or disturbances outside the STR unit (decks, patios, yards, pools, driveways, etc.) are prohibited between 10:00 p.m. and 9:00 a.m.

• Marketing and permits:

  • Display the current county-issued Short-Term Rental Permit inside each unit and include the permit number on all marketing materials.
  • Display the Good Neighbor Agreement inside each unit.
  • The Planning & Zoning Division and Fire Division may inspect each unit without prior notice to verify compliance.

• Taxes:

  • Remit lodgers’ tax monthly by the 25th for the prior month of operation using the county’s Lodgers’ Tax Reporting Form.
  • Pay applicable local, state, and federal taxes, including gross receipts/hospitality fees and income taxes.

• Transfer, renewal, and termination:

  • Short-Term Rental Permits are valid for 12 months; renew annually with the business license.
  • Upon transfer of ownership, permits terminate immediately; the new owner must apply for new permits.

• Enforcement and penalties:

  • Violations trigger written notice (mail) with a 30-day grace period (extensions possible).
  • After the grace period, penalties include up to $500 per day civil assessments and court actions to compel compliance; expenditures to remediate violations are recoverable via county liens (NMSA 1978 §§ 3-36-1 to 3-36-5).
  • Three or more ordinance violations within 12 months results in permit revocation for two years and cessation of operations.

Contact information (local authority in charge of STRs)

• San Miguel County Planning & Zoning Division (primary STR permitting and lodging tax)
  • Phone: 505-454-1074
  • Email: pandz@co.sanmiguel.nm.us
  • Mailing Address: 500 West National Ave., Suite 203, Las Vegas, NM 87701
  • Director: Amanda C. Salas; email: asalas@co.sanmiguel.nm.us
• San Miguel County Sheriff’s Office and Code Enforcement (enforcement)
• New Mexico Environment Department (liquid waste/septic)
  • Address: 2528 Ridgerunner Road, Las Vegas, NM (behind Wal-Mart)
  • Phone: 505-454-2801
• City of Las Vegas, NM (business licensing and zoning)
  • Phone: 505-454-1401
  • Address: 1700 North Grand Avenue, Las Vegas, NM 87701

Important notes for investors

• City vs county: While the City of Las Vegas has business license and permit forms online, STRs are primarily governed by San Miguel County’s Short-Term Rental & Lodgers’ Tax Ordinance. Operate under both city business licensing and county STR permit requirements.
• Non-residential classification: The county ordinance treats all STRs as non-residential for fire code and land development ordinance purposes; plan accordingly for inspections and code compliance.
• Historic district: If your property lies within a historic district, obtain design review approval and follow the city’s historic preservation guidelines prior to operations.

Links to source pages (available in the provided content)

• City of Las Vegas: Permits and Applications page, including STR forms: www.lasvegasnm.gov/permits-and-applications
• City of Las Vegas: Short-Term Rental Permit (form download): www.lasvegasnm.gov/_files/ugd/435956_b1bad065d65044bd9161f38d91dcc7b1.pdf
• San Miguel County: Short-Term Rental Registration Application Packet (June 23, 2023): cms6.revize.com/revize/sanmiguelcounty/Short-Term%20Rental%20Packet%206.23.23.pdf

This guide reflects the provided materials as of the dates shown on those documents. Always confirm current requirements with the local authorities before making investment decisions or launching operations.