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Taos requires an STR business registration + Lodgers Tax registration. Non-owner-occupied STRs face additional review and there have been ongoing council discussions about a per-density cap in the Taos Pueblo gateway and historic plaza overlay districts. As of the 2022 ordinance, no firm numeric cap is in force but cap discussions appear annually on council agendas — track agendas before any acquisition. Taos Ski Valley is a SEPARATE municipality with its own STR rules.
Taos permits STR in most residential and commercial zones subject to registration and life-safety standards. Historic district overlay adds review for exterior alterations but does not restrict STR use per se. The unincorporated areas of Taos County (Arroyo Seco, El Prado, Ranchos de Taos) fall under the County's parallel STR registration system — confirm parcel jurisdiction before any offer.
Operators must hold a short-term rental permit before listing. See the official permit portal.
Taos Town Planning + County Treasurer jointly administer. Annual registration renewal. Application requires NM CRS GRT ID, Taos Lodgers Tax registration, designated local 24/7 contact, life-safety certification, and proof of insurance. Operating without registration: administrative fines + back-tax assessment + Lodgers Tax compounding penalties.
Combined short-term lodging tax in Taos is approximately 14.688% of gross nightly revenue (state sales + state TRT + local TRT + applicable resort/city options).
New Mexico GRT ~8.4375% + Taos Lodgers Tax 5% + Taos Lodgers Promotional Tax 1.25% — combined ~14.6875% on transient lodging
Verify the current combined rate via the Utah State Tax Commission before remitting — rates drift quarterly.
STR regulations vary by jurisdiction. Compare Taos against nearby markets.