Short-Term Rental Regulations
in Otero County, NM

Otero County has no general zoning or licensing for short-term rentals, but lodging in unincorporated areas is subject to the County’s Lodger’s Tax Ordinance: a 5% occupancy tax on gross taxable rent for the first 30 days; "taxable premises" excludes a vendee’s household or primary residence. Vendors must collect and remit tax, maintain records for 3 years, provide an affidavit/attestation from guests, and marketplace providers must coordinate tax collection and maintain records accessible for inspection.

Yes, a permit is required to operate a short-term rental in Otero County. 1) Submit an application to the County Manager (or designee) including vendor name, facility description (number of rooms, rates), other facility/licensing info, business practices, and identification of any marketplace providers; 2) County Manager reviews within 10 days and issues approval if subject to the Lodger’s Tax and vendor files monthly reports (by the 25th) on county forms and remits the 5% occupancy tax; 3) Maintain records (bank statements, CRS-1 reports, registration cards, daily reports, etc.) for 3 years and furnish required Affidavit/Attestation Forms with monthly reports.

1) Submit an application to the County Manager (or designee) including vendor name, facility description (number of rooms, rates), other facility/licensing info, business practices, and identification of any marketplace providers; 2) County Manager reviews within 10 days and issues approval if subject to the Lodger’s Tax and vendor files monthly reports (by the 25th) on county forms and remits the 5% occupancy tax; 3) Maintain records (bank statements, CRS-1 reports, registration cards, daily reports, etc.) for 3 years and furnish required Affidavit/Attestation Forms with monthly reports.