Angel Fire, NM short-term rental permit

What Angel Fire asks of you

• The owner, agent or representative obtains a short-term rental permit for each unit before renting for less than 30 consecutive days.^[4]

• A village business registration is required too, unless the owner's agent already holds one covering lodging on the property.^[4]

• The village passed Resolution No. 2024-76 on short-term rental permit rates on December 16, 2024. Every short-term rental must hold a valid permit.^[6]

• The 2026 application charges $75 for each full bathroom and $40 for each half bathroom, every year. Terminating a permit costs nothing.^[5]

• The application warns that no registration issues without a New Mexico gross receipts tax number, known as the CRS number.^[5]

• The permit renews every year on the anniversary of its issue. It stays valid unless the operational conditions change substantially.^[4]

• The code sets a minimum: an inspection of the building under the International Fire Code at least once every two years.^[4]

• The 2026 application asks for more, with a fire inspection before opening and at each annual renewal. An evacuation plan goes with every inspection.^[5]

• A fire exit map drawn on the floor plan is posted in at least two places inside the unit.^[4]

• All parking is on site, in a garage, carport or driveway. Any on-street parking is a violation of the traffic code.^[4]

• Every advertisement and listing states the maximum number of occupants. The village council may consider a variance from that maximum.^[4]

• Before occupancy, the owner records the renter's name, address and email. The renter signs an acknowledgment of legal responsibility for all occupants.^[4]

• The owner keeps that information for three years and makes it available to the village on request.^[4]

• The current permit number appears in any advertisement, whether in print, on a website or on a rental platform.^[4]

• After ten days' notice, the Code Administrator may modify, suspend or revoke the permit for any violation.^[4]

What New Mexico asks wherever you host

These rules apply at this address whatever the city decides.

• A platform such as Airbnb doing business in New Mexico pays gross receipts tax on the full amount of the stay, its own fees included. The host reports the same receipts, then claims the Section 7-9-117 deduction.^[2]

• The gross receipts rate follows the property's location. It combines the state's 4.875% for July 1, 2026 through June 30, 2027 with the local options in force there.^[3]

• A county occupancy tax stops at city limits under the Lodgers' Tax Act, and no occupancy tax may exceed 5% of rent. The vendor collects it as a separate charge.^[1]