Daycare / Child Care Center Permit Requirements in Albuquerque, NM

1. EIN (Employer Identification Number)

   Required if you have employees or operate as an LLC or corporation. Free from the IRS.

   Official government source

   Free·Immediate (online application)

   Free

   Immediate (online application)

1. New Mexico Taxation and Revenue — Gross Receipts Tax Registration

   New Mexico levies a GROSS RECEIPTS TAX (GRT) rather than a conventional sales tax, and it applies to goods AND most services performed in New Mexico. Register (free) with the New Mexico Taxation and Revenue Department for a Business Tax Identification Number. The state GRT rate is 4.875% (since July 1, 2023); combined state + local rates range from about 5.125% to just over 9% depending on your location code — use the department's official rate map.

   Official government source

   Free (no registration fee)·Immediate (online via Taxpayer Access Point)

   Free (no registration fee)

   Immediate (online via Taxpayer Access Point)

2. New Mexico Background Check Requirement

   Required by the New Mexico Early Childhood Education & Care Department (ECECD) Background Check Unit — child-care licensing moved from CYFD to ECECD in 2020. All employees, volunteers, and (for home daycares) household members must complete state + FBI fingerprint background checks per 8.9.4 NMAC before licensure.

   Official government source

   $25–$75 per person·1–4 weeks

   $25–$75 per person

   1–4 weeks

1. New Mexico Children, Youth and Families Department — Child Care License

   Child care centers and licensed family child care homes in New Mexico are licensed by the Early Childhood Education and Care Department (ECECD) — background checks, health/fire inspections, and ratio compliance required.

   Official government source

   Unverified — confirm with ECECD child care licensing.·6–12 weeks

   Unverified — confirm with ECECD child care licensing.

   6–12 weeks

2. City of Albuquerque Planning Department — Business License

   Albuquerque requires an annual Business Registration ($35 per location) through the Planning Department's Business License Section, plus a Certificate of Occupancy for commercial spaces. A current NM Taxation & Revenue Department registration certificate (CRS/BTIN) is required before applying. Renew annually; display at the place of business.

   Official government source

   $35 per year per location (Business License Ordinance section 13-1-4(A)(1), effective 2025-07-01).·1–3 weeks

   $35 per year per location (Business License Ordinance section 13-1-4(A)(1), effective 2025-07-01).

   1–3 weeks

3. Bernalillo County / Albuquerque Building and Fire Safety Inspection

   Child care centers must pass building inspections for safety, ADA accessibility, fire suppression, and appropriate child-proofing standards.

   Official government source

   Per Building Safety / Fire Marshal fee schedules; unverified.·2–6 weeks

   Per Building Safety / Fire Marshal fee schedules; unverified.

   2–6 weeks

Official Sources

• New Mexico Children, Youth and Families Department — Child Care License
• City of Albuquerque Planning Department

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