A. 
There is imposed on each place of business conducted in this municipality and on those contractors, persons and businesses performing services under a contract for services or professional service contract for the town, a business registration fee in the amount set forth in the fee schedule in appendix A of this code. The fee is imposed pursuant to section 3-38-3, New Mexico Statutes Annotated, 1978, as it now exists or is amended, and shall be known as the “business registration fee”. The business registration fee may not be prorated for businesses conducted for a portion of the year.
B. 
Persons participating in the annual Taos Fiestas, the Taos Festival of the Arts, a farmers’ market allowed pursuant to chapter 5.20 of this title, and other such limited duration functions are declared to be exempt from payment of the business registration fee. This exemption applies only to those persons who have received permission to participate from the sponsoring organization.
(1981 Code, sec. 19-28; Ordinance 92-5, sec. 2, adopted 1992; Ordinance 92-12 adopted 1992; Ordinance 10-04 adopted 2010; Ordinance adopting 2023 Code)
A. 
Generally.
Any person filing an application for issuance or renewal of any business registration shall include in the application his current taxation and revenue department taxpayer identification number or evidence of application for a current taxation and revenue department taxpayer identification number.
B. 
Application to do business.
Any person proposing to engage, or engaging in business, within the town municipal limits, or those doing business with the town under a contract for services or a professional service contract shall apply for, and pay, a business registration fee for each outlet, branch or location within the municipal limits of the town prior to engaging in business.
(1981 Code, sec. 19-29; Ordinance 92-5, sec. 3, adopted 1992)
A. 
Renewal generally.
Prior to March 16 of each year any person with a place of business in the town and subject to this chapter shall apply for renewal of business registration with the municipal clerk.
B. 
Late fee.
Any registration not applied and paid for by March 16 shall be subject to a late fee in the amount set forth in the fee schedule in appendix A of this code. In addition to this late fee, provided by law, a person found guilty of violation of this chapter shall also be subject to those penalties prescribed by section 3-17-1, New Mexico Statutes Annotated, 1978 (as amended).
(1981 Code, sec. 19-30; Ordinance 92-5, sec. 4, adopted 1992; Ordinance adopting 2023 Code)
A. 
Any person who has: (1) received a license under this chapter unlawfully, (2) received a license under this chapter by fraud or false statement, (3) violated any provision of this chapter or the Town Code generally or violated laws or regulations regulating the business activity or purpose for which the permit was issued; (4) who has been convicted of offenses under the Town Code related to the business activity permitted by the license; (5) committed wrongful behavior or of a substantial character and of a public concern in relation to the licensed activity; or (6) who has violated an emergency proclamation of the Mayor pursuant to Section 2.04.020 (Civil Emergencies - Proclamation of civil emergency; powers of Mayor) of the Town Code, shall be guilty of a misdemeanor and punished as set forth in NMSA 1978, § 3-17-1.C.
B. 
A red tag may be posted on a property explaining the nature of the violations upon determination by a Code Official or the Planning Department that the property has immediate and major safety violations of state or local codes indicating that a building, structure, or business has significant and immediate hazards threatening the health, safety, and welfare of the Community that must be addressed.
C. 
A posted red tag shall cause the closure, or restriction of use, of a property until the violations are corrected and such corrections are proven through a satisfactory re-inspection.
D. 
The owner of a property bearing a posted red tag must bring the property into compliance within a specific time frame by addressing all cited violations. This may involve hiring a contractor, obtaining proper permits, and performing any required work. If the property owner fails to address all cited violations, the Town of Taos may take further action, which may include fines, liens on the property, or demolition.
E. 
Any person other than a Code Official who removes a posted red tag shall be guilty of a petty misdemeanor and, upon conviction, subject to a fine not exceeding $300 or to a sentence of confinement not exceeding 90 days in jail, or both.
F. 
Each day a wrongfully removed red tag remains unposted shall constitute a separate offense subject to the penalties listed above.
G. 
The removal of a posted red tag by anyone other than a Code Official shall result in the immediate issuance of a citation, starting the $300 a day fine.
(1981 Code, sec. 19-31; Ordinance 92-5, sec. 5, adopted 1992; Ordinance 20-11 adopted 2020; Ordinance 26-03 adopted 2/24/2026)
The following shall be required to complete and file an application for business registration but shall be exempt from paying the required fee: a) nonprofit organizations and b) those persons, contractors, or businesses whose contract for service(s) is under five thousand dollars ($5,000.00).
(1981 Code, sec. 19-32; Ordinance 92-5, sec. 6, adopted 1992)
A. 
Any person committing a violation of this chapter shall suffer revocation of the business registration and license and shall lose the privilege of conducting business within the exterior boundaries of the town.
B. 
Before any such license shall be revoked, the holder of such license shall be given ten (10) days’ written notice of a hearing to be held before the code official at which time the holder of such license must show cause why such license should not be revoked. The notice to be given to the holder of such license must state the grounds and the reasons for the revocation and must also state the date on which the hearing is set. The code official shall promptly decide the matter and shall render a written decision. The decision of the code official shall be final unless appealed to the town council within ten (10) working days from the date of the notice of decision by the code official.
(Ordinance 20-11 adopted 2020)
The governing body finds that:
A. 
The practice of renting dwellings and rooms within dwellings has become widespread in the United States and recently within the town;
B. 
The practice raises a number of issues including whether short-term occupancy is consistent with zoning rules, whether the practice endangers the tourism and hotel industry, whether the owners of dwellings offered for short-term rental are paying their share of the lodger’s tax and the gross receipts tax, whether life safety issues exist with short-term occupancies, whether the practice is a challenge for law enforcement, and how the practice will affect neighborhoods and the historic districts, property values and infrastructure; and
C. 
It is therefore necessary to address these issues before short-term rentals create negative consequences for our community by creating herein reasonable and sensible regulation of the practice.
(Ordinance 22-12, sec. 1, adopted 9/27/2022)
New short-term rental permit.
Means a permit issued following the effective date of sections 5.04.070 through 5.04.070.13.
Owner/operator.
Shall mean a person who owns or operates a short-term rental unit on behalf of an owner.
Resort facility.
Means a facility that contains any combination of swimming pools, spa facilities, golf courses, restaurants and tennis facilities, that has been approved by the town pursuant to a special use permit.
Short-term rental unit.
Shall mean a dwelling unit, or portion thereof, that is located within a residential zoning district and is leased or licensed to a person for thirty (30) or fewer days, and shall not include a hotel, motel, bed and breakfast, boarding house, resort facility, or a dwelling unit sharing a common wall, floor or ceiling with another dwelling unit such as an apartment, a duplex, a townhome, or multi-dwelling property.
(Ordinance 22-12, sec. 3, adopted 9/27/2022)
A. 
Lease or license of a short-term rental unit shall be permitted only as set forth in sections 5.04.070 through 5.04.070.13.
B. 
A permit is required to lease or license a short-term rental unit to any person.
C. 
A short-term rental unit shall be prohibited within the historic district(s) and historic and hotel overlay zones of the town and in the central business district (CBD), or in a dwelling unit sharing a common wall, floor or ceiling with another dwelling unit such as an apartment, a duplex, a townhome, or multi-dwelling property; provided, however, a property within those zones that was previously permitted by the town and in compliance at all relevant times with Ordinance 20-08, repealed herein, may nevertheless register for continuation of a nonconforming use pursuant to sections 5.04.070 through 5.04.070.13 and may apply for a permit under section 5.04.070.9 of this chapter.
D. 
A short-term rental unit is only permitted in the following zoning districts: RA-20, RA-10, RA-6, RA, R-1, R-2, R-3, R-4, R-6, R-14, C-1, and C-2. In some districts, a short-term rental unit is a conditional use in which the appropriate conditional use permit is required before a short-term rental unit would be permitted in that district.
(Ordinance 22-12, sec. 4, adopted 9/27/2022)
A. 
The number of permits issued each year for short-term rental units shall not exceed one hundred twenty (120).
B. 
Should the number of permits exceed one hundred twenty (120), the town shall not issue any new permits until the number of permits is one hundred twenty (120) or less.
C. 
Annexation of a short-term rental unit is permitted but shall not increase the number of permits allowed under subsection A.
(Ordinance 22-12, sec. 5, adopted 9/27/2022)
Short-term rental units which possess a valid short-term rental unit permit pursuant to sections 5.04.070 through 5.04.070.13 shall adhere to the following operating rules:
A. 
Off-street/on-site parking shall be provided for each short-term rental unit as follows: (a) one bedroom, one parking space; and (b) two or more bedrooms, two parking spaces, or a minimum of one parking space per vehicle;
B. 
Neither the owner/occupants of a short-term rental unit nor their guests may park and occupy recreational vehicles overnight on-site or on any street adjoining a short-term rental unit;
C. 
Short-term rental units located on residentially zoned property shall comply with the rules of the zoning district in which the short-term rental unit is located;
D. 
The total number of persons permitted to occupy a short-term rental unit at any time, including guests, shall not exceed two (2) times the number of persons allowed by subsection E. of this section;
E. 
The total number of persons that may occupy a short-term rental unit overnight shall not exceed twice the number of bedrooms. Family members under the age of fifteen (15) shall not be counted toward the maximum permitted occupancy;
F. 
Noise or other disturbance outside the short-term rental unit, including on decks, portals, porches, balconies, patios, yards, pools, driveways, or carports, is prohibited between 10:00 p.m. and 9:00 a.m.;
G. 
Occupants of the short-term rental unit shall be informed in writing of relevant town ordinances, including sections 5.04.070 through 5.04.070.13, by the owner/operator during check-in. All occupants shall comply with all relevant town ordinances and the Town Code;
H. 
The owner/operator shall comply with all provisions of the town’s lodger’s tax ordinance, shall report occupancy, and shall collect and transmit the appropriate tax when due;
I. 
The owner/operator shall pay immediately when due all applicable local, federal and state taxes, including the New Mexico gross receipts tax;
J. 
The owner/operator shall make available to the town for its inspection, during regular business hours, all records relating to the operation of the short-term rental unit to enable the town to determine compliance with sections 5.04.070 through 5.04.070.13;
K. 
The owner/operator shall maintain adequate fire, property, general liability insurance (or short-term rental insurance coverage) with minimum liability limits of at least $1,000,000 for the short-term rental unit. Proof of insurance shall be required at the time the permit is issued and at such other times as requested by the town;
L. 
Each short-term rental unit shall be kept in a habitable and safe condition for tenants, in compliance with all federal, state and local standards, statutes, regulations, health orders, and ordinances;
M. 
Each short-term rental unit shall be thoroughly cleaned and disinfected following each use;
N. 
Upon transfer of ownership of a short-term rental unit, the short-term rental unit permit shall immediately terminate without the necessity of notice. If a new owner wishes to use the property as a short-term rental unit, a new application shall be required;
O. 
A valid short-term rental unit permit number shall be included in all advertising of the short-term rental unit, including listings on all online marketplace platforms;
P. 
A real estate broker listing residential property in the town on which a short-term rental unit exists, shall provide prospective buyers a current copy of sections 5.04.070 through 5.04.070.13; and
Q. 
All short-term rentals shall be considered to be nonresidential property for purposes of the fire code, provision of utilities, and the Town Code. Copies of commercial utility bills shall be submitted with the application for all utilities.
(Ordinance 22-12, sec. 6, adopted 9/27/2022)
A. 
A person desiring a new short-term rental unit permit shall file an application with the code administrator at www.taosgov.com. A separate application shall be filed for each permit desired. The form of application shall be provided by the town. Applications for new permits shall be submitted no later than September 30 for a permit beginning on October 1 each year.
B. 
The application shall include the address, name, phone number and email address of the owner/operator or some person who is available locally to respond to emergencies and complaints twenty-four hours per day, seven days per week to respond to complaints regarding the operation or occupancy of the short-term rental unit.
C. 
The application shall include a statement signed by the owner/operator agreeing that the short-term rental unit shall be operated in compliance with sections 5.04.070 through 5.04.070.13 and all other applicable provisions of the Town Code and that the operation of the short-term rental unit is in compliance with any applicable private covenants.
D. 
The applicant shall submit proof of satisfactory life safety and building code inspections conducted by a certified building official, New Mexico licensed architect or a New Mexico licensed engineer and a copy of a certificate of occupancy and/or a letter from a New Mexico licensed architect showing the change in occupancy type when submitting the application. The town may perform random inspections thereafter to ensure code compliance.
E. 
The applicant shall, more than ten (10) days prior to submitting the application, mail notice by first class mail describing the exact location of the property proposed for the short-term rental unit and the nature of the proposed tenancy to any homeowners’ association in which the proposed short-term rental unit is located, and to the owners of properties within two hundred (200) feet of the subject property boundary (exclusive of rights-of-way and as shown in the records of the county assessor), and to the town. Copies of the mailing lists and proof of mailing must be provided to the town along with the application.
F. 
The application shall be accompanied by a nonrefundable application and fire inspection fee as provided in the fee schedule in appendix A of this code to cover application processing and fire inspections. This application fee is nonrefundable. The application shall also be accompanied by the annual town short-term rental permit fee as provided in the fee schedule in appendix A of this code per unit, which is refundable if the application is not granted.
(Ordinance 22-12, sec. 7, adopted 9/27/2022; Ordinance adopting 2023 Code)
A. 
Upon timely submission of the application, the statement of the owner/operator, proof of code inspections, proof of insurance, application and the permit fee, the town may issue a new short-term rental unit permit so long as the application is consistent with all the provisions of sections 5.04.070 through 5.04.070.13 and issuance of the permit does not exceed the maximum number of permits specified in section 5.04.070.5 of this chapter.
B. 
The permit shall be valid for one year, from October 1 to September 30 of the following year and may be renewed as provided in section 5.04.070.9. A permit may be issued during the year so long as issuance of the permit does not exceed the number of permits specified in section 5.04.070.5 of this chapter, but a partial-year permit shall nevertheless expire on September 30 of each year.
C. 
Once issued, a permit is not transferable to another person or property.
D. 
Applications for new permits are accepted on a first-come, first-served basis.
(Ordinance 22-12, sec. 8, adopted 9/27/2022)
A. 
A short-term rental unit permit may be renewed if said permit is in good standing and in-force, and if the application complies with the code.
B. 
A renewal application shall be accompanied by a nonrefundable application and fire inspection fee as provided in the fee schedule in appendix A of this code to cover processing of the renewal application plus the cost of the annual fire inspection. The renewal application shall also be accompanied by the permit fee as provided in the fee schedule in appendix A of this code, which is refundable if the renewal is not granted.
C. 
If no changes requiring a building permit have been made to the short-term rental unit, a renewal application shall include proof that life safety and building code inspections were obtained and were satisfactory at the time the short-term rental unit was first permitted. If changes requiring a building permit have been made to the short-term rental unit, new life safety and building code inspections, by a certified building official (CBO), a NM licensed architect or a NM licensed engineer, must be obtained and submitted along with the renewal application.
D. 
An application for renewal must be submitted to the town no later than November 30 of each year.
E. 
Applications for renewal permits are accepted on a first-come, first-served basis.
(Ordinance 22-12, sec. 9, adopted 9/27/2022; Ordinance adopting 2023 Code)
A. 
Any person that violates or fails to comply with any of the requirements of sections 5.04.070 through 5.04.070.13, or any person is found operating a short-term rental unit without a valid permit or found to be violating the terms of the permit, shall be guilty of a petty misdemeanor and shall be punished as set forth in NMSA 1978, section 3-17-1(C).
B. 
Any person who has: (i) received a permit under this chapter unlawfully; (ii) received a permit by fraud or false statement; (iii) who has been convicted of offenses under the Town Code related to the activity permitted by the permit; (iv) committed wrongful behavior of a substantial character and of a public concern in relation to the permitted activity; (vi) violated any provision of section 16.16.195.4 [sic] of the code; or (vi) who has violated an emergency proclamation of the mayor pursuant to section 2.04.020 (“Civil Emergencies, Proclamation of Civil Emergency; Powers of Mayor”) of the Town Code, shall be guilty of a misdemeanor and punished as set forth in NMSA 1978, section 3-17-1(C).
C. 
Any person who fails to report or pay applicable taxes, including gross receipts tax and lodger’s tax, shall be subject to any and all penalties set forth in sections 5.04.070 through 5.04.070.13, and any other applicable penalties existing under local or state law.
D. 
The code administrator shall document all alleged violations of sections 5.04.070 through 5.04.070.13 and shall pursue enforcement as specified in this section. Upon learning of a violation, the code administrator may, but is not required to, as a predicate to enforcement pursuant to sections 5.04.070 through 5.04.070.13, provide a written notice of violation to the owner/operator. If corrective action is not commenced within fifteen (15) days of the date of written notice, the town may revoke the permit as provided in section 5.04.070.11 of this chapter.
E. 
Any person found to be in violation of sections 5.04.070 through 5.04.070.13 shall not be eligible to apply for a new short-term rental permit for one year.
(Ordinance 22-12, sec. 10, adopted 9/27/2022)
A. 
Any person committing a violation of this chapter or a state or town emergency or public health order in force at the time of the violation shall suffer revocation of the short-term rental permit and shall lose the privilege of conducting short-term rentals within the boundaries of the town.
B. 
Before a short-term rental permit is revoked, the holder of such permit shall be given ten (10) days’ written notice of a hearing to be held before the town manager at which time the holder of such permit must show cause why such permit shall not be revoked. The notice to be given to the holder of such permit must state the grounds and the reasons for the revocation and must also state the date, time and place for which the hearing is set. The town manager shall promptly decide the matter and shall render a written decision. The decision of the town manager shall be final unless appealed to the town council by filing a notice of appeal within ten (10) working days of the decision of the town manager.
C. 
For the purposes of this section, a finding of ineligibility shall not be considered equivalent to a finding of revocation.
(Ordinance 22-12, sec. 11, adopted 9/27/2022)
A. 
A short-term rental unit shall be permitted within a nonresidential zoning district of the town if the applicable zoning is satisfied and the appropriate special use permit is in place from the planning and zoning commission, however, a short-term rental permit shall still be required, consistent with the provisions of sections 5.04.070 through 5.04.070.13.
B. 
The owner/operator of such dwelling unit must register with the town and shall pay the required application, inspection and processing fee.
C. 
The owner/operator shall comply with section 5.04.070.6 of this chapter, report occupancy, and pay all applicable taxes.
(Ordinance 22-12, sec. 12, adopted 9/27/2022)