Daycare / Child Care Center Permit Requirements in Las Cruces, 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 facilities in New Mexico must be licensed by CYFD. Requires background checks, health and fire safety inspections, and staff-to-child ratio compliance.

   Official government source

   $50–$150·6–12 weeks

   $50–$150

   6–12 weeks

2. City of Las Cruces Development Services — Business License

   Las Cruces requires a Business Registration and applicable zoning permits. Contact Development Services for requirements specific to your business type. This license must be renewed annually and displayed at your place of business.

   Official government source

   $50–$500/year depending on business type and gross revenues·1–3 weeks

   $50–$500/year depending on business type and gross revenues

   1–3 weeks

3. Doña Ana County / Las Cruces 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

   $100–$300·2–6 weeks

   $100–$300

   2–6 weeks

Official Sources

• New Mexico Children, Youth and Families Department — Child Care License
• City of Las Cruces Development Services

Related Guides