Landscaping Business 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 Pesticide Applicator License

   If you apply pesticides or herbicides as part of landscaping services in New Mexico, you must hold a Commercial Pesticide Applicator License from the state department of agriculture.

   Official government source

   $100 commercial applicator license + exam fees ($20 NMDA-administered / $55 third-party)·2–4 weeks

   $100 commercial applicator license + exam fees ($20 NMDA-administered / $55 third-party)

   2–4 weeks

1. 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

2. Bernalillo County / Albuquerque Contractor Registration

   No Albuquerque or Bernalillo County landscaping registration was found. Plain lawn care needs only the $35 city business registration. Landscape construction/irrigation contracting requires the appropriate NM RLD Construction Industries Division contractor license.

   Official government source

   City business registration $35/year; state contractor license fees per CID schedule (unverified).·1–3 weeks

   City business registration $35/year; state contractor license fees per CID schedule (unverified).

   1–3 weeks

Official Sources

• City of Albuquerque Planning Department
• New Mexico Taxation and Revenue — Gross Receipts Tax Registration

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