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 Early Childhood Education and Care Department (ECECD) — Child Care License

   Child care facilities in New Mexico are licensed by the Early Childhood Education and Care Department (ECECD), which took over child care licensing from CYFD in July 2020. Licensing requires background checks (renewed every five years), health and fire safety inspections, and staff-to-child ratio compliance under 8.16.2 NMAC.

   Official government source

   Fees vary by facility type; confirm with ECECD Child Care Licensing (1-800-832-1321)·6–12 weeks

   Fees vary by facility type; confirm with ECECD Child Care Licensing (1-800-832-1321)

   6–12 weeks

2. City of Las Cruces — Business Registration

   Las Cruces requires an annual business registration for any business with a physical location in city limits, including home-based businesses. Apply through the city's online Citizen Portal; an NM CRS/Business Tax ID number is required first. The registration must be renewed annually.

   Official government source

   $35/year ($20/year for nonprofits)·1–3 weeks

   $35/year ($20/year for nonprofits)

   1–3 weeks

3. Doña Ana County / Las Cruces Building and Fire Safety Inspection

   Child care centers must pass building and fire-safety inspections (fire suppression, exits, occupancy, accessibility) as part of state CYFD child care licensing; in Las Cruces, building approvals and the Certificate of Occupancy come from City of Las Cruces Building Services. Inspection fees vary — confirm with Las Cruces Building Services and your CYFD licensing surveyor.

   Official government source

   Varies; confirm with Las Cruces Building Services and CYFD·2–6 weeks

   Varies; confirm with Las Cruces Building Services and CYFD

   2–6 weeks

Official Sources

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

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